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San Marino vs Slovakia: tax rates compared
Between the two, San Marino's income tax rate (35%) tops Slovakia's (25%) by 10pp. The 200-country average is 28%: San Marino sits above it, Slovakia sits below 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 | SM | SK | Difference |
|---|---|---|---|
| Income Tax | 35% | 25% | SM +10 pp |
| Corporate Tax | 17% | 24% | SK +7 pp |
| Capital Gains Tax | 10% | 0% | SM +10 pp |
| Crypto Tax | 10% | 35% | SK +25 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| 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 |
| Slovakia | 25% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | +10 pp | San Marino higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| San Marino | 17% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Slovakia | 24% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −7 pp | Slovakia higher |
Between the two, Slovakia's corporate tax rate (24%) tops San Marino's (17%) by 7pp. The 201-country average is 22.6%: San Marino sits below it, Slovakia sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| 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 |
| Slovakia | 0% | Source: PWC Worldwide Tax Summaries — Slovak Republic (Individual, Income determination) · as of 2026-01-20 |
| Difference | +10 pp | San Marino higher |
Between the two, San Marino's capital gains tax rate (10%) tops Slovakia's (0%) by 10pp. The 175-country average is 10.3%: both sit below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| 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 |
| Slovakia | 35% | Source: Slov-Lex — Zákon č. 595/2003 Z. z. o dani z príjmov (znenie účinné od 1.1.2026), §2, §4, §8, §9 a §15 · as of 2026-01-01 |
| Difference | −25 pp | Slovakia higher |
Between the two, Slovakia's crypto tax rate (35%) tops San Marino's (10%) by 25pp. The 88-country average is 13%: San Marino sits below it, Slovakia sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| San Marino | 0% | Source: Repubblica di San Marino, Portale del Governo — IGR: Gestione Imposte dirette, Patrimoniale (official administrative portal) · as of 2026-07-18 |
| Slovakia | 0% | Source: PWC Worldwide Tax Summaries — Slovak Republic (Individual, Other taxes) · as of 2026-01-20 |
| Difference | 0 pp | displayed rates match |
There's no gap here — San Marino and Slovakia both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT.