SM · EuropeVU · Oceania
San Marino vs Vanuatu: tax rates compared
San Marino's income tax rate is 35pp higher than Vanuatu's (35% vs 0%). The 200-country average is 28%: San Marino sits above it, Vanuatu sits below it. San Marino's figure is dated 2025-12-12 and Vanuatu's 2026-07-20, so the two rates come from different data vintages.
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 | VU | Difference |
|---|---|---|---|
| Income Tax | 35% | 0% | SM +35 pplargest gap |
| Corporate Tax | 17% | 0% | SM +17 pp |
| Capital Gains Tax | 10% | 0% | SM +10 pp |
| Crypto Tax | 10% | 0% | SM +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 |
| Vanuatu | 0% | Source: Vanuatu Department of Customs and Inland Revenue — Information for Rent House Owners (Rent Tax) · as of 2026-07-20 |
| Difference | +35 pp | San Marino higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| San Marino | 17% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Vanuatu | 0% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +17 pp | San Marino higher |
San Marino's corporate tax rate is 17pp higher than Vanuatu's (17% vs 0%). The 201-country average is 22.6%: both sit below 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 |
| Vanuatu | 0% | Source: Vanuatu Department of Customs and Inland Revenue — Rent Tax · as of 2026-07-20 |
| Difference | +10 pp | San Marino higher |
San Marino's capital gains tax rate is 10pp higher than Vanuatu's (10% vs 0%). The 175-country average is 10.3%: both sit below it.
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 |
| Vanuatu | 0% | Source: Vanuatu Department of Customs and Inland Revenue — Rent Tax · as of 2026-07-20 |
| Difference | +10 pp | San Marino higher |
San Marino's crypto tax rate is 10pp higher than Vanuatu's (10% vs 0%). The 88-country average is 13%: 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 |
| Vanuatu | 0% | Source: Vanuatu Department of Customs and Inland Revenue (official site) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
San Marino's wealth tax rate is identical to Vanuatu's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT.