MD · EuropeSM · Europe
Moldova vs San Marino: tax rates compared
Between the two, San Marino's income tax rate (35%) tops Moldova's (12%) by 23pp. The 200-country average is 28%: Moldova sits below it, San Marino sits above it. Moldova's figure is dated 2026-06-24 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 | MD | SM | Difference |
|---|---|---|---|
| Income Tax | 12% | 35% | SM +23 pplargest gap |
| Corporate Tax | 12% | 17% | SM +5 pp |
| Capital Gains Tax | 12% | 10% | MD +2 pp |
| Crypto Tax | 12% | 10% | MD +2 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Moldova | 12% | Source: PWC Worldwide Tax Summaries — Moldova (Individual, Taxes on personal income) · as of 2026-06-24 |
| 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 | −23 pp | San Marino higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Moldova | 12% | 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 | −5 pp | San Marino higher |
Between the two, San Marino's corporate tax rate (17%) tops Moldova's (12%) by 5pp. The 201-country average is 22.6%: both sit below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Moldova | 12% | Source: PwC Worldwide Tax Summaries — Moldova (Individual, Taxes on personal income) · as of 2026-06-24 |
| 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 | +2 pp | Moldova higher |
Between the two, Moldova's capital gains tax rate (12%) tops San Marino's (10%) by 2pp. The 175-country average is 10.3%: Moldova sits above it, San Marino sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Moldova | 12% | Source: State Tax Service of Moldova (Monitorul Fiscal FISC.md official clarification) — Q&A 29.2.1.21: tax regime for income from cryptocurrency disposal · as of 2022-05-26 |
| 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 | +2 pp | Moldova higher |
Between the two, Moldova's crypto tax rate (12%) tops San Marino's (10%) by 2pp. The 88-country average is 13%: both sit below it. Moldova's figure is dated 2022-05-26 and San Marino's 2026-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Moldova | 0% | Source: PWC Worldwide Tax Summaries — Moldova (Individual, Other taxes) · as of 2026-06-24 |
| 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 |
There's no gap here — Moldova and San Marino both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT.