SM · EuropeTH · Asia
San Marino vs Thailand: tax rates compared
San Marino and Thailand share the same income tax rate: 35%. The 200-country average is 28%: both sit above it. San Marino's figure is dated 2025-12-12 and Thailand's 2026-02-02, 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 | TH | Difference |
|---|---|---|---|
| Income Tax | 35% | 35% | match |
| Corporate Tax | 17% | 20% | TH +3 pp |
| Capital Gains Tax | 10% | 0% | SM +10 pplargest gap |
| Crypto Tax | 10% | 15% | TH +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 |
| Thailand | 35% | Source: PWC Worldwide Tax Summaries — Thailand (Individual, Taxes on personal income) · as of 2026-02-02 |
| Difference | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| San Marino | 17% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Thailand | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −3 pp | Thailand higher |
Thailand has a corporate tax rate of 20%, 3pp 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 |
| Thailand | 0% | Source: PWC Worldwide Tax Summaries — Thailand (Individual, Income determination) · as of 2026-02-02 |
| Difference | +10 pp | San Marino higher |
San Marino has a capital gains tax rate of 10%, 10pp above Thailand's 0%. 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 |
| Thailand | 15% | Source: PWC Worldwide Tax Summaries — Thailand (Individual, Income determination) · as of 2026-02-02 |
| Difference | −5 pp | Thailand higher |
Thailand has a crypto tax rate of 15%, 5pp above San Marino's 10%. The 88-country average is 13%: San Marino sits below it, Thailand 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 |
| Thailand | 0% | Source: PWC Worldwide Tax Summaries — Thailand (Individual, Other taxes) · as of 2026-02-02 |
| Difference | 0 pp | displayed rates match |
San Marino and Thailand 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.