SM · EuropeTJ · Asia
San Marino vs Tajikistan: tax rates compared
San Marino has an income tax rate of 35%, 20pp above Tajikistan's 15%. The 200-country average is 28%: San Marino sits above it, Tajikistan sits below it.
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 | TJ | Difference |
|---|---|---|---|
| Income Tax | 35% | 15% | SM +20 pplargest gap |
| Corporate Tax | 17% | 18% | TJ +1 pp |
| Capital Gains Tax | 10% | 15% | TJ +5 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 |
| Tajikistan | 15% | Source: Tax Committee under the Government of the Republic of Tajikistan — Tax Code of the Republic of Tajikistan (unofficial English translation, consolidated to Law No. 2168 of 14.05.2025), Art. 183 · as of 2025-05-14 |
| 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 |
| Tajikistan | 18% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −1 pp | Tajikistan higher |
Tajikistan has a corporate tax rate of 18%, 1pp above San Marino's 17%. 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 |
| Tajikistan | 15% | Source: Tax Committee under the Government of the Republic of Tajikistan — Tax Code of the Republic of Tajikistan (unofficial English translation, consolidated to Law No. 2168 of 14.05.2025) · as of 2025-05-14 |
| Difference | −5 pp | Tajikistan higher |
Tajikistan has a capital gains tax rate of 15%, 5pp above San Marino's 10%. The 175-country average is 10.3%: San Marino sits below it, Tajikistan sits above it. San Marino's figure is dated 2026-01-01 and Tajikistan's 2025-05-14, 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 |
| Tajikistan | 0% | Source: FAOLEX (FAO legal database) — Tax Code of the Republic of Tajikistan · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
San Marino and Tajikistan 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, Crypto Tax.