MK · EuropeSM · Europe
North Macedonia vs San Marino: tax rates compared
Between the two, San Marino's income tax rate (35%) tops North Macedonia's (10%) by 25pp. The 200-country average is 28%: North Macedonia sits below it, San Marino sits above it. North Macedonia's figure is dated 2023-01-01 and San Marino's 2025-12-12, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | MK | SM | Difference |
|---|---|---|---|
| Income Tax | 10% | 35% | SM +25 pplargest gap |
| Corporate Tax | 10% | 17% | SM +7 pp |
| Capital Gains Tax | 10% | 10% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| North Macedonia | 10% | Source: PWC Worldwide Tax Summaries — North Macedonia (Individual, Taxes on personal income) · as of 2023-01-01 |
| 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 | −25 pp | San Marino higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| North Macedonia | 10% | 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 | −7 pp | San Marino higher |
Between the two, San Marino's corporate tax rate (17%) tops North Macedonia's (10%) by 7pp. The 201-country average is 22.6%: both sit below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| North Macedonia | 10% | Source: PwC Worldwide Tax Summaries — North Macedonia (Individual, Taxes on personal income) · as of 2026-02-08 |
| 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 | 0 pp | displayed rates match |
There's no gap here — North Macedonia and San Marino both post a capital gains tax rate of 10%. The 175-country average is 10.3%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| North Macedonia | 0% | Source: Ministry of Finance of the Republic of North Macedonia — Taxes and Customs · as of 2026-07-18 |
| 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 — North Macedonia 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, Crypto Tax.