SM · EuropeTR · Asia
San Marino vs Türkiye: tax rates compared
Türkiye has an income tax rate of 40.8%, 5.8pp above San Marino's 35%. The 200-country average is 28%: both sit above it.
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 | TR | Difference |
|---|---|---|---|
| Income Tax | 35% | 40.8% | TR +5.8 pp |
| Corporate Tax | 17% | 25% | TR +8 pp |
| Capital Gains Tax | 10% | 0% | SM +10 pplargest gap |
| 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 |
| Türkiye | 40.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −5.8 pp | Türkiye higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| San Marino | 17% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Türkiye | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −8 pp | Türkiye higher |
Türkiye has a corporate tax rate of 25%, 8pp above San Marino's 17%. The 201-country average is 22.6%: San Marino sits below it, Türkiye 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 |
| Türkiye | 0% | Source: PWC Worldwide Tax Summaries — Turkey (Individual, Income determination) · as of 2026-03-27 |
| Difference | +10 pp | San Marino higher |
San Marino has a capital gains tax rate of 10%, 10pp above Türkiye's 0%. 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 |
| Türkiye | 0% | Source: PWC Worldwide Tax Summaries — Türkiye (Individual, Other taxes) · as of 2026-03-27 |
| Difference | 0 pp | displayed rates match |
San Marino and Türkiye 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, Crypto Tax.