SM · EuropeTN · Africa
San Marino vs Tunisia: tax rates compared
Tunisia has an income tax rate of 40%, 5pp above San Marino's 35%. The 200-country average is 28%: both sit above it.
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 | TN | Difference |
|---|---|---|---|
| Income Tax | 35% | 40% | TN +5 pplargest gap |
| Corporate Tax | 17% | 20% | TN +3 pp |
| Wealth Tax | 0% | 1% | TN +1 pp |
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 |
| Tunisia | 40% | Source: PWC Worldwide Tax Summaries — Tunisia (Individual, Taxes on personal income) · as of 2025-01-01 |
| Difference | −5 pp | Tunisia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| San Marino | 17% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Tunisia | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −3 pp | Tunisia higher |
Tunisia has a corporate tax rate of 20%, 3pp above San Marino's 17%. The 201-country average is 22.6%: 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 |
| Tunisia | 1% | Source: PWC Worldwide Tax Summaries — Tunisia (Individual, Other taxes) · as of 2026-06-29 |
| Difference | −1 pp | Tunisia higher |
Tunisia has a wealth tax rate of 1%, 1pp above San Marino's 0%. The 193-country average is 0.1%: San Marino sits below it, Tunisia sits above it.
Not covered for both countries yet: VAT, Capital Gains Tax, Crypto Tax.