PE · AmericasSM · Europe
Peru vs San Marino: tax rates compared
Between the two, San Marino's income tax rate (35%) tops Peru's (30%) by 5pp. The 200-country average is 28%: both sit above it. Peru's figure is dated 2026-07-13 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 | PE | SM | Difference |
|---|---|---|---|
| Income Tax | 30% | 35% | SM +5 pp |
| Corporate Tax | 29.5% | 17% | PE +12.5 pplargest gap |
| Capital Gains Tax | 5% | 10% | SM +5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Peru | 30% | Source: PWC Worldwide Tax Summaries — Peru (Individual, Taxes on personal income) · as of 2026-07-13 |
| 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 | −5 pp | San Marino higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Peru | 29.5% | 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 | +12.5 pp | Peru higher |
Between the two, Peru's corporate tax rate (29.5%) tops San Marino's (17%) by 12.5pp. The 201-country average is 22.6%: Peru sits above it, San Marino sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Peru | 5% | Source: PWC Worldwide Tax Summaries — Peru (Individual, Income determination) · as of 2026-07-13 |
| 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 | −5 pp | San Marino higher |
Between the two, San Marino's capital gains tax rate (10%) tops Peru's (5%) by 5pp. The 175-country average is 10.3%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Peru | 0% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Peru · as of 2025-10-01 |
| 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 |
There's no gap here — Peru and San Marino both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Peru's figure is dated 2025-10-01 and San Marino's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: VAT, Crypto Tax.