MC · Europe ↔ SM · Europe

Monaco vs San Marino: tax rates compared

Between the two, Monaco's corporate tax rate (25%) tops San Marino's (17%) by 8pp. The 201-country average is 22.6%: Monaco sits above it, San Marino sits 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

0102030405060World avg 22.6%MC 25%SM 17%
Corporate Tax, side by side
CountryRateSource
Monaco25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
San Marino17%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+8 ppMonaco higherlargest gap on this page

Wealth Tax

0102030405060World avg 0.1%MC 0%SM 0%
Wealth Tax, side by side
CountryRateSource
Monaco0%Source: Monaco Public Service Portal (monservicepublic.gouv.mc) — Tax in Monaco · as of 2026-07-18
San Marino0%Source: Repubblica di San Marino, Portale del Governo — IGR: Gestione Imposte dirette, Patrimoniale (official administrative portal) · as of 2026-07-18
Difference0 ppdisplayed rates match

There's no gap here — Monaco 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: Income Tax, VAT, Capital Gains Tax, Crypto Tax.