PE · Americas ↔ SM · Europe
Peru vs San Marino: tax rates compared
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.
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 |
|---|---|---|
| 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 higherlargest gap on this page |
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: Income Tax, VAT, Capital Gains Tax, Crypto Tax.