MV · Asia ↔ SM · Europe
Maldives vs San Marino: tax rates compared
San Marino's corporate tax rate is 2pp higher than Maldives's (17% vs 15%). The 201-country average is 22.6%: both sit below it.
Verified data covers two of the six tracked tax types for both countries; every rate below is cited to its source and dated.
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Maldives | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| San Marino | 17% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −2 pp | San Marino higherlargest gap on this page |
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Maldives | 0% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 (content current as of 1 October 2025, published February 2026) — Maldives chapter · as of 2025-10-01 |
| San Marino | 0% | Source: Repubblica di San Marino, Portale del Governo — IGR: Gestione Imposte dirette, Patrimoniale (official administrative portal) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Maldives's wealth tax rate is identical to San Marino's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Maldives's figure is dated 2025-10-01 and San Marino's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: Income Tax, VAT, Capital Gains Tax, Crypto Tax.