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Russia vs San Marino: tax rates compared
San Marino's income tax rate is 13pp higher than Russia's (35% vs 22%). The 200-country average is 28%: Russia sits below it, San Marino sits above it. Russia's figure is dated 2026-07-04 and San Marino's 2025-12-12, so the two rates come from different data vintages.
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 | RU | SM | Difference |
|---|---|---|---|
| Income Tax | 22% | 35% | SM +13 pplargest gap |
| Corporate Tax | 25% | 17% | RU +8 pp |
| Capital Gains Tax | 15% | 10% | RU +5 pp |
| Crypto Tax | 15% | 10% | RU +5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Russia | 22% | Source: KonsultantPlus — Tax Code of the Russian Federation (Part Two), Article 224, Tax Rates · as of 2026-07-04 |
| 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 | −13 pp | San Marino higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Russia | 25% | 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 | +8 pp | Russia higher |
Russia's corporate tax rate is 8pp higher than San Marino's (25% vs 17%). The 201-country average is 22.6%: Russia sits above it, San Marino sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Russia | 15% | Source: KonsultantPlus — Tax Code of the Russian Federation (Part Two), Article 224, Tax Rates · as of 2026-07-04 |
| 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 | Russia higher |
Russia's capital gains tax rate is 5pp higher than San Marino's (15% vs 10%). The 175-country average is 10.3%: Russia sits above it, San Marino sits below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Russia | 15% | Source: Налоговый кодекс РФ, часть вторая — Глава 23 (Налог на доходы физических лиц), Статьи 210 и 224 · 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 | +5 pp | Russia higher |
Russia's crypto tax rate is 5pp higher than San Marino's (15% vs 10%). The 88-country average is 13%: Russia sits above it, San Marino sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Russia | 0% | Source: Tax Code of the Russian Federation, Part Two (official consolidated text via KonsultantPlus legal reference database) · 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 |
Russia'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.
Not covered for both countries yet: VAT.