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Malta vs San Marino: tax rates compared
Malta's income tax rate is identical to San Marino's — both sit at 35%. The 200-country average is 28%: both sit above it. Malta's figure is dated 2026-01-01 and San Marino's 2025-12-12, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | MT | SM | Difference |
|---|---|---|---|
| Income Tax | 35% | 35% | match |
| Corporate Tax | 35% | 17% | MT +18 pplargest gap |
| Capital Gains Tax | 0% | 10% | SM +10 pp |
| Crypto Tax | 0% | 10% | SM +10 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 35% | Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01 |
| San Marino | 35% | Source: Consiglio Grande e Generale (Parliament of San Marino) — Legge 16 dicembre 2013 n.166, testo coordinato in materia di imposta generale sui redditi, Allegato C (consolidated text, updated to 12 December 2025) · as of 2025-12-12 |
| Difference | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 35% | 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 | +18 pp | Malta higher |
Malta's corporate tax rate is 18pp higher than San Marino's (35% vs 17%). The 201-country average is 22.6%: Malta sits above it, San Marino sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| San Marino | 10% | Source: Consiglio Grande e Generale (Parliament of San Marino) — Legge 16 dicembre 2013 n.166, testo coordinato in materia di imposta generale sui redditi (consolidated text, updated to 22 December 2025) · as of 2026-01-01 |
| Difference | −10 pp | San Marino higher |
San Marino's capital gains tax rate is 10pp higher than Malta's (10% vs 0%). The 175-country average is 10.3%: both sit below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 0% | Source: Malta Commissioner for Revenue — Guidelines on the Income Tax Treatment of Transactions or Arrangements Involving DLT Assets · as of 2018-11-01 |
| San Marino | 10% | Source: Consiglio Grande e Generale — Testo coordinato, Legge 16 dicembre 2013 n.166 "Imposta Generale sui Redditi" (aggiornato al 12 dicembre 2025), Articoli 7, 13, 41 e 104 · as of 2026-01-01 |
| Difference | −10 pp | San Marino higher |
San Marino's crypto tax rate is 10pp higher than Malta's (10% vs 0%). The 88-country average is 13%: both sit below it. Malta's figure is dated 2018-11-01 and San Marino's 2026-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-02-19 |
| 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 |
Malta'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.
Not covered for both countries yet: VAT.