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San Marino vs Suriname: tax rates compared
Suriname's income tax rate is 3pp higher than San Marino's (38% vs 35%). The 200-country average is 28%: both sit above it. San Marino's figure is dated 2025-12-12 and Suriname's 2024-10-01, 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 | SR | Difference |
|---|---|---|---|
| Income Tax | 35% | 38% | SR +3 pp |
| Corporate Tax | 17% | 36% | SR +19 pplargest gap |
| Capital Gains Tax | 10% | 0% | SM +10 pp |
| Wealth Tax | 0% | 3% | SR +3 pp |
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 |
| Suriname | 38% | Source: Belastingdienst Suriname (tax authority) — Wet Inkomstenbelasting 1922, as last amended by S.B. 2024 no. 3 (Art. 34) · as of 2024-10-01 |
| Difference | −3 pp | Suriname higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| San Marino | 17% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Suriname | 36% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −19 pp | Suriname higher |
Suriname's corporate tax rate is 19pp higher than San Marino's (36% vs 17%). The 201-country average is 22.6%: San Marino sits below it, Suriname 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 |
| Suriname | 0% | Source: De Nationale Assemblée (Suriname) — Wet op de Inkomstenbelasting 1922 (G.B. 1921 no. 112, geldende tekst / consolidated text) · as of 2003-01-01 |
| Difference | +10 pp | San Marino higher |
San Marino's capital gains tax rate is 10pp higher than Suriname's (10% vs 0%). The 175-country average is 10.3%: both sit below it. San Marino's figure is dated 2026-01-01 and Suriname's 2003-01-01, so the two rates come from different data vintages.
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 |
| Suriname | 3% | Source: Belastingdienst Suriname — Wet Vermogensbelasting 1944 (geldende tekst, zoals laatstelijk gewijzigd bij S.B. 2002 no.107) · as of 2024-10-01 |
| Difference | −3 pp | Suriname higher |
Suriname's wealth tax rate is 3pp higher than San Marino's (3% vs 0%). The 193-country average is 0.1%: San Marino sits below it, Suriname sits above it. San Marino's figure is dated 2026-07-18 and Suriname's 2024-10-01, so the two rates come from different data vintages.
Not covered for both countries yet: VAT, Crypto Tax.