SM · EuropeSB · Oceania
San Marino vs Solomon Islands: tax rates compared
Solomon Islands's income tax rate is 5pp higher than San Marino's (40% vs 35%). The 200-country average is 28%: both sit above it. San Marino's figure is dated 2025-12-12 and Solomon Islands's 2026-05-18, 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 | SM | SB | Difference |
|---|---|---|---|
| Income Tax | 35% | 40% | SB +5 pp |
| Corporate Tax | 17% | 30% | SB +13 pplargest gap |
| Capital Gains Tax | 10% | 0% | SM +10 pp |
| Crypto Tax | 10% | 0% | SM +10 pp |
| 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 |
| Solomon Islands | 40% | Source: Solomon Islands Inland Revenue Division — Income Tax · as of 2026-05-18 |
| Difference | −5 pp | Solomon Islands higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| San Marino | 17% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Solomon Islands | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −13 pp | Solomon Islands higher |
Solomon Islands's corporate tax rate is 13pp higher than San Marino's (30% vs 17%). The 201-country average is 22.6%: San Marino sits below it, Solomon Islands 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 |
| Solomon Islands | 0% | Source: Solomon Islands Inland Revenue Division — Tax Information · as of 2026-07-19 |
| Difference | +10 pp | San Marino higher |
San Marino's capital gains tax rate is 10pp higher than Solomon Islands's (10% vs 0%). 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 |
| Solomon Islands | 0% | Source: Solomon Islands Inland Revenue Division — Income Tax · as of 2026-07-19 |
| Difference | +10 pp | San Marino higher |
San Marino's crypto tax rate is 10pp higher than Solomon Islands's (10% vs 0%). The 88-country average is 13%: both sit below 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 |
| Solomon Islands | 0% | Source: Solomon Islands Inland Revenue Division · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
San Marino's wealth tax rate is identical to Solomon Islands's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT.