SM · EuropeTZ · Africa
San Marino vs Tanzania: tax rates compared
Between the two, San Marino's income tax rate (35%) tops Tanzania's (30%) by 5pp. The 200-country average is 28%: both sit above it. San Marino's figure is dated 2025-12-12 and Tanzania's 2026-01-14, so the two rates come from different data vintages.
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 | TZ | Difference |
|---|---|---|---|
| Income Tax | 35% | 30% | SM +5 pp |
| Corporate Tax | 17% | 30% | TZ +13 pplargest gap |
| Capital Gains Tax | 10% | 0% | SM +10 pp |
| Crypto Tax | 10% | 3% | SM +7 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 |
| Tanzania | 30% | Source: PWC Worldwide Tax Summaries — Tanzania (Individual, Taxes on personal income) · as of 2026-01-14 |
| Difference | +5 pp | San Marino higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| San Marino | 17% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Tanzania | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −13 pp | Tanzania higher |
Between the two, Tanzania's corporate tax rate (30%) tops San Marino's (17%) by 13pp. The 201-country average is 22.6%: San Marino sits below it, Tanzania 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 |
| Tanzania | 0% | Source: PWC Worldwide Tax Summaries — Tanzania (Individual, Income determination) · as of 2026-01-14 |
| Difference | +10 pp | San Marino higher |
Between the two, San Marino's capital gains tax rate (10%) tops Tanzania's (0%) by 10pp. The 175-country average is 10.3%: both sit below 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 |
| Tanzania | 3% | Source: EY — Tanzanian Finance Act 2024 makes changes affecting businesses and individuals · as of 2024-07-01 |
| Difference | +7 pp | San Marino higher |
Between the two, San Marino's crypto tax rate (10%) tops Tanzania's (3%) by 7pp. The 88-country average is 13%: both sit below it. San Marino's figure is dated 2026-01-01 and Tanzania's 2024-07-01, 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 |
| Tanzania | 0% | Source: PWC Worldwide Tax Summaries — Tanzania (Individual, Other taxes) · as of 2026-01-14 |
| Difference | 0 pp | displayed rates match |
There's no gap here — San Marino and Tanzania 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.