SM · EuropeGB · Europe
San Marino vs United Kingdom: tax rates compared
Between the two, United Kingdom's income tax rate (45%) tops San Marino's (35%) by 10pp. The 200-country average is 28%: both sit above it.
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 | GB | Difference |
|---|---|---|---|
| Income Tax | 35% | 45% | GB +10 pp |
| Corporate Tax | 17% | 25% | GB +8 pp |
| Capital Gains Tax | 10% | 24% | GB +14 pplargest gap |
| Crypto Tax | 10% | 24% | GB +14 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 |
| United Kingdom | 45% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −10 pp | United Kingdom higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| San Marino | 17% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| United Kingdom | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −8 pp | United Kingdom higher |
Between the two, United Kingdom's corporate tax rate (25%) tops San Marino's (17%) by 8pp. The 201-country average is 22.6%: San Marino sits below it, United Kingdom 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 |
| United Kingdom | 24% | Source: GOV.UK (HMRC) — Capital Gains Tax: rates · as of 2024-10-30 |
| Difference | −14 pp | United Kingdom higher |
Between the two, United Kingdom's capital gains tax rate (24%) tops San Marino's (10%) by 14pp. The 175-country average is 10.3%: San Marino sits below it, United Kingdom sits above it. San Marino's figure is dated 2026-01-01 and United Kingdom's 2024-10-30, so the two rates come from different data vintages.
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 |
| United Kingdom | 24% | Source: GOV.UK (HMRC) — Check if you need to pay tax when you sell cryptoassets · as of 2025-05-29 |
| Difference | −14 pp | United Kingdom higher |
Between the two, United Kingdom's crypto tax rate (24%) tops San Marino's (10%) by 14pp. The 88-country average is 13%: San Marino sits below it, United Kingdom sits above it. San Marino's figure is dated 2026-01-01 and United Kingdom's 2025-05-29, so the two rates come from different data vintages.
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 |
| United Kingdom | 0% | Source: PWC Worldwide Tax Summaries — United Kingdom (Individual, Other taxes) · as of 2025-12-24 |
| Difference | 0 pp | displayed rates match |
There's no gap here — San Marino and United Kingdom both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. San Marino's figure is dated 2026-07-18 and United Kingdom's 2025-12-24, so the two rates come from different data vintages.
Not covered for both countries yet: VAT.