CG · AfricaSM · Europe
Republic of the Congo vs San Marino: tax rates compared
Republic of the Congo's income tax rate is 5pp higher than San Marino's (40% vs 35%). The 200-country average is 28%: both sit above it.
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 | CG | SM | Difference |
|---|---|---|---|
| Income Tax | 40% | 35% | CG +5 pp |
| Corporate Tax | 28% | 17% | CG +11 pp |
| Capital Gains Tax | 40% | 10% | CG +30 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 40% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10 |
| 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 | Republic of the Congo higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 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 | Republic of the Congo higher |
Republic of the Congo's corporate tax rate is 11pp higher than San Marino's (28% vs 17%). The 201-country average is 22.6%: Republic of the Congo sits above it, San Marino sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 40% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10 |
| 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 | +30 pp | Republic of the Congo higher |
Republic of the Congo's capital gains tax rate is 30pp higher than San Marino's (40% vs 10%). The 175-country average is 10.3%: Republic of the Congo sits above it, San Marino sits below it. Republic of the Congo's figure is dated 2025-12-10 and San Marino's 2026-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2025-12-10 |
| 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 |
Republic of the Congo'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. Republic of the Congo's figure is dated 2025-12-10 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.