SM · EuropeZA · Africa
San Marino vs South Africa: tax rates compared
South Africa's income tax rate is 10pp higher than San Marino's (45% vs 35%). The 200-country average is 28%: both sit above it. San Marino's figure is dated 2025-12-12 and South Africa's 2026-03-01, 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 | ZA | Difference |
|---|---|---|---|
| Income Tax | 35% | 45% | ZA +10 pplargest gap |
| Corporate Tax | 17% | 27% | ZA +10 pp |
| Capital Gains Tax | 10% | 18% | ZA +8 pp |
| Crypto Tax | 10% | 18% | ZA +8 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 |
| South Africa | 45% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Taxes on personal income) · as of 2026-03-01 |
| Difference | −10 pp | South Africa higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| San Marino | 17% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| South Africa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −10 pp | South Africa higher |
South Africa's corporate tax rate is 10pp higher than San Marino's (27% vs 17%). The 201-country average is 22.6%: San Marino sits below it, South Africa 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 |
| South Africa | 18% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Income determination) · as of 2026-05-29 |
| Difference | −8 pp | South Africa higher |
South Africa's capital gains tax rate is 8pp higher than San Marino's (18% vs 10%). The 175-country average is 10.3%: San Marino sits below it, South Africa sits above 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 |
| South Africa | 18% | Source: South African Revenue Service — Crypto Assets & Tax · as of 2026-03-20 |
| Difference | −8 pp | South Africa higher |
South Africa's crypto tax rate is 8pp higher than San Marino's (18% vs 10%). The 88-country average is 13%: San Marino sits below it, South Africa 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 |
| South Africa | 0% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Other taxes) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
San Marino's wealth tax rate is identical to South Africa's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT.