SM · EuropeTO · Oceania
San Marino vs Tonga: tax rates compared
San Marino's income tax rate is 10pp higher than Tonga's (35% vs 25%). The 200-country average is 28%: San Marino sits above it, Tonga sits below it. San Marino's figure is dated 2025-12-12 and Tonga's 2021-07-01, so the two rates come from different data vintages.
Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | SM | TO | Difference |
|---|---|---|---|
| Income Tax | 35% | 25% | SM +10 pplargest gap |
| Corporate Tax | 17% | 25% | TO +8 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 |
| Tonga | 25% | Source: Ministry of Revenue & Customs, Government of Tonga — Individual Employee · as of 2021-07-01 |
| Difference | +10 pp | San Marino higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| San Marino | 17% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Tonga | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −8 pp | Tonga higher |
Tonga's corporate tax rate is 8pp higher than San Marino's (25% vs 17%). The 201-country average is 22.6%: San Marino sits below it, Tonga 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 |
| Tonga | 0% | Source: Tonga Ministry of Revenue & Customs — Tax Legislations (official index) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
San Marino's wealth tax rate is identical to Tonga's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT, Capital Gains Tax, Crypto Tax.