SM · EuropeTL · Asia
San Marino vs Timor-Leste: tax rates compared
San Marino's income tax rate is 25pp higher than Timor-Leste's (35% vs 10%). The 200-country average is 28%: San Marino sits above it, Timor-Leste sits below it. San Marino's figure is dated 2025-12-12 and Timor-Leste's 2026-03-05, 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 | TL | Difference |
|---|---|---|---|
| Income Tax | 35% | 10% | SM +25 pplargest gap |
| Corporate Tax | 17% | 10% | SM +7 pp |
| Capital Gains Tax | 10% | 10% | match |
| 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 |
| Timor-Leste | 10% | Source: PWC Worldwide Tax Summaries — Timor-Leste (Individual, Taxes on personal income) · as of 2026-03-05 |
| Difference | +25 pp | San Marino higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| San Marino | 17% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Timor-Leste | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +7 pp | San Marino higher |
San Marino's corporate tax rate is 7pp higher than Timor-Leste's (17% vs 10%). 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 |
| Timor-Leste | 10% | Source: PWC Worldwide Tax Summaries — Timor-Leste (Individual, Taxes on personal income) · as of 2026-03-05 |
| Difference | 0 pp | displayed rates match |
San Marino's capital gains tax rate is identical to Timor-Leste's — both sit at 10%. The 175-country average is 10.3%: both sit below 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 |
| Timor-Leste | 0% | Source: PWC Worldwide Tax Summaries — Timor-Leste (Individual, Other taxes) · as of 2026-03-05 |
| Difference | 0 pp | displayed rates match |
San Marino's wealth tax rate is identical to Timor-Leste's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT, Crypto Tax.