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San Marino vs United States: tax rates compared
United States has an income tax rate of 43.7%, 8.7pp above San Marino's 35%. 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 | US | Difference |
|---|---|---|---|
| Income Tax | 35% | 43.7% | US +8.7 pp |
| Corporate Tax | 17% | 25.6% | US +8.6 pp |
| Capital Gains Tax | 10% | 20% | US +10 pplargest gap |
| Crypto Tax | 10% | 20% | US +10 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 States | 43.7% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −8.7 pp | United States higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| San Marino | 17% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| United States | 25.6% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −8.6 pp | United States higher |
United States has a corporate tax rate of 25.6%, 8.6pp above San Marino's 17%. The 201-country average is 22.6%: San Marino sits below it, United States 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 States | 20% | Source: PWC Worldwide Tax Summaries — United States (Individual, Other taxes) · as of 2025-01-01 |
| Difference | −10 pp | United States higher |
United States has a capital gains tax rate of 20%, 10pp above San Marino's 10%. The 175-country average is 10.3%: San Marino sits below it, United States sits above it. San Marino's figure is dated 2026-01-01 and United States's 2025-01-01, 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 States | 20% | Source: IRS Publication 550 (2025), Investment Income and Expenses · as of 2025-01-01 |
| Difference | −10 pp | United States higher |
United States has a crypto tax rate of 20%, 10pp above San Marino's 10%. The 88-country average is 13%: San Marino sits below it, United States sits above it. San Marino's figure is dated 2026-01-01 and United States's 2025-01-01, 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 States | 0% | Source: PWC Worldwide Tax Summaries — United States (Individual, Other taxes) · as of 2026-03-18 |
| Difference | 0 pp | displayed rates match |
San Marino and United States 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.