NZ · Oceania ↔ SM · Europe
New Zealand vs San Marino: tax rates compared
New Zealand's corporate tax rate is 11pp higher than San Marino's (28% vs 17%). The 201-country average is 22.6%: New Zealand 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
| Country | Rate | Source |
|---|---|---|
| New Zealand | 28% | 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 | +11 pp | New Zealand higherlargest gap on this page |
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Net wealth/worth tax rates) · as of 2026-07-06 |
| 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 |
New Zealand'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: Income Tax, VAT, Capital Gains Tax, Crypto Tax.