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San Marino vs South Sudan: tax rates compared
San Marino's income tax rate is 15pp higher than South Sudan's (35% vs 20%). The 200-country average is 28%: San Marino sits above it, South Sudan sits below it. San Marino's figure is dated 2025-12-12 and South Sudan's 2026-07-20, so the two rates come from different data vintages.
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 | SM | SS | Difference |
|---|---|---|---|
| Income Tax | 35% | 20% | SM +15 pplargest gap |
| Corporate Tax | 17% | 30% | SS +13 pp |
| Capital Gains Tax | 10% | 20% | SS +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 |
| South Sudan | 20% | Source: South Sudan National Revenue Authority — Personal Income Tax (PIT) · as of 2026-07-20 |
| Difference | +15 pp | San Marino higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| San Marino | 17% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| South Sudan | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −13 pp | South Sudan higher |
South Sudan'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, South Sudan 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 Sudan | 20% | Source: South Sudan National Revenue Authority — Personal Income Tax (PIT) · as of 2026-07-19 |
| Difference | −10 pp | South Sudan higher |
South Sudan's capital gains tax rate is 10pp higher than San Marino's (20% vs 10%). The 175-country average is 10.3%: San Marino sits below it, South Sudan 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 Sudan | 0% | Source: Republic of South Sudan National Revenue Authority — Taxation Act 2009 (2021 Revised Edition, Consolidated) · as of 2021-06-30 |
| Difference | 0 pp | displayed rates match |
San Marino's wealth tax rate is identical to South Sudan's — both sit at 0%. The 193-country average is 0.1%: both sit below it. San Marino's figure is dated 2026-07-18 and South Sudan's 2021-06-30, so the two rates come from different data vintages.
Not covered for both countries yet: VAT, Crypto Tax.