SM · EuropeSE · Europe
San Marino vs Sweden: tax rates compared
Between the two, Sweden's income tax rate (52.4%) tops San Marino's (35%) by 17.4pp. The 200-country average is 28%: both sit above it.
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 | SE | Difference |
|---|---|---|---|
| Income Tax | 35% | 52.4% | SE +17.4 pp |
| Corporate Tax | 17% | 20.6% | SE +3.6 pp |
| Capital Gains Tax | 10% | 30% | SE +20 pplargest gap |
| Crypto Tax | 10% | 30% | SE +20 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 |
| Sweden | 52.4% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −17.4 pp | Sweden higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| San Marino | 17% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Sweden | 20.6% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −3.6 pp | Sweden higher |
Between the two, Sweden's corporate tax rate (20.6%) tops San Marino's (17%) by 3.6pp. The 201-country average is 22.6%: both sit below 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 |
| Sweden | 30% | Source: PWC Worldwide Tax Summaries — Sweden (Individual, Income determination) · as of 2026-02-09 |
| Difference | −20 pp | Sweden higher |
Between the two, Sweden's capital gains tax rate (30%) tops San Marino's (10%) by 20pp. The 175-country average is 10.3%: San Marino sits below it, Sweden 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 |
| Sweden | 30% | Source: Skatteverket — Kryptovalutor · as of 2026-06-24 |
| Difference | −20 pp | Sweden higher |
Between the two, Sweden's crypto tax rate (30%) tops San Marino's (10%) by 20pp. The 88-country average is 13%: San Marino sits below it, Sweden 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 |
| Sweden | 0% | Source: PWC Worldwide Tax Summaries — Sweden (Individual, Other taxes) · as of 2026-02-09 |
| Difference | 0 pp | displayed rates match |
There's no gap here — San Marino and Sweden both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT.