NO · EuropeSM · Europe
Norway vs San Marino: tax rates compared
Norway's income tax rate is 4.7pp higher than San Marino's (39.7% 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 | NO | SM | Difference |
|---|---|---|---|
| Income Tax | 39.7% | 35% | NO +4.7 pp |
| Corporate Tax | 22% | 17% | NO +5 pp |
| Capital Gains Tax | 37.8% | 10% | NO +27.8 pplargest gap |
| Crypto Tax | 22% | 10% | NO +12 pp |
| Wealth Tax | 1.1% | 0% | NO +1.1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Norway | 39.7% | 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 | +4.7 pp | Norway higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Norway | 22% | 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 | Norway higher |
Norway's corporate tax rate is 5pp higher than San Marino's (22% vs 17%). The 201-country average is 22.6%: both sit below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Norway | 37.8% | Source: PwC Worldwide Tax Summaries — Norway (Individual, Income determination) · as of 2026-01-20 |
| 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 | +27.8 pp | Norway higher |
Norway's capital gains tax rate is 27.8pp higher than San Marino's (37.8% vs 10%). The 175-country average is 10.3%: Norway sits above it, San Marino sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Norway | 22% | Source: Norwegian Tax Administration (Skatteetaten) — Skatte-ABC, V-13-3.4 Realisasjon (virtual assets — realization) · 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 | +12 pp | Norway higher |
Norway's crypto tax rate is 12pp higher than San Marino's (22% vs 10%). The 88-country average is 13%: Norway sits above it, San Marino sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Norway | 1.1% | Source: Skatteetaten (Norwegian Tax Administration) — Wealth tax rates · as of 2026-01-01 |
| 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 | +1.1 pp | Norway higher |
Norway's wealth tax rate is 1.1pp higher than San Marino's (1.1% vs 0%). The 193-country average is 0.1%: Norway sits above it, San Marino sits below it.
Not covered for both countries yet: VAT.