NL · EuropeSM · Europe
Netherlands vs San Marino: tax rates compared
Netherlands's income tax rate is 14.5pp higher than San Marino's (49.5% vs 35%). The 200-country average is 28%: both sit above it.
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 | NL | SM | Difference |
|---|---|---|---|
| Income Tax | 49.5% | 35% | NL +14.5 pp |
| Corporate Tax | 25.8% | 17% | NL +8.8 pp |
| Capital Gains Tax | 36% | 10% | NL +26 pplargest gap |
| Crypto Tax | 36% | 10% | NL +26 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 49.5% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| 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 | +14.5 pp | Netherlands higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 25.8% | 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 | +8.8 pp | Netherlands higher |
Netherlands's corporate tax rate is 8.8pp higher than San Marino's (25.8% vs 17%). The 201-country average is 22.6%: Netherlands sits above it, San Marino sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 36% | Source: PwC Worldwide Tax Summaries — Netherlands (Individual, Income determination) · as of 2026-05-29 |
| 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 | +26 pp | Netherlands higher |
Netherlands's capital gains tax rate is 26pp higher than San Marino's (36% vs 10%). The 175-country average is 10.3%: Netherlands sits above it, San Marino sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 36% | Source: Belastingdienst (Dutch Tax and Customs Administration) — "Moet ik aangifte doen en belasting betalen over mijn crypto's?" · as of 2026-01-01 |
| 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 | +26 pp | Netherlands higher |
Netherlands's crypto tax rate is 26pp higher than San Marino's (36% vs 10%). The 88-country average is 13%: Netherlands sits above it, San Marino sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 0% | Source: Belastingdienst — Box 3 (income from savings and investments) · as of 2025-01-01 |
| 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 |
Netherlands'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. Netherlands's figure is dated 2025-01-01 and San Marino's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: VAT.