SM · EuropeSD · Africa
San Marino vs Sudan: tax rates compared
San Marino has an income tax rate of 35%, 20pp above Sudan's 15%. The 200-country average is 28%: San Marino sits above it, Sudan sits below it. San Marino's figure is dated 2025-12-12 and Sudan's 2007-01-01, so the two rates come from different data vintages.
Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | SM | SD | Difference |
|---|---|---|---|
| Income Tax | 35% | 15% | SM +20 pplargest gap |
| Corporate Tax | 17% | 35% | SD +18 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 |
| Sudan | 15% | Source: Sudan Taxation Chamber — Income Tax Act, 1986, Schedule III, Sector (B): Rates of Personal Income Tax (as amended by Act No. 25, 2007) · as of 2007-01-01 |
| Difference | +20 pp | San Marino higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| San Marino | 17% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Sudan | 35% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −18 pp | Sudan higher |
Sudan has a corporate tax rate of 35%, 18pp above San Marino's 17%. The 201-country average is 22.6%: San Marino sits below it, 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 |
| Sudan | 0% | Source: Sudan Taxation Chamber · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
San Marino and Sudan share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT, Capital Gains Tax, Crypto Tax.