SM · EuropeVE · Americas
San Marino vs Venezuela: tax rates compared
San Marino's income tax rate is 1pp higher than Venezuela's (35% vs 34%). The 200-country average is 28%: both sit above it. San Marino's figure is dated 2025-12-12 and Venezuela's 2026-01-12, so the two rates come from different data vintages.
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 | VE | Difference |
|---|---|---|---|
| Income Tax | 35% | 34% | SM +1 pp |
| Corporate Tax | 17% | 34% | VE +17 pplargest gap |
| Capital Gains Tax | 10% | 1% | SM +9 pp |
| Wealth Tax | 0% | 0.3% | VE +0.3 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 |
| Venezuela | 34% | Source: PWC Worldwide Tax Summaries — Venezuela (Individual, Taxes on personal income) · as of 2026-01-12 |
| Difference | +1 pp | San Marino higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| San Marino | 17% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Venezuela | 34% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −17 pp | Venezuela higher |
Venezuela's corporate tax rate is 17pp higher than San Marino's (34% vs 17%). The 201-country average is 22.6%: San Marino sits below it, Venezuela 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 |
| Venezuela | 1% | Source: PWC Worldwide Tax Summaries — Venezuela (Individual, Income determination) · as of 2026-01-12 |
| Difference | +9 pp | San Marino higher |
San Marino's capital gains tax rate is 9pp higher than Venezuela's (10% vs 1%). 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 |
| Venezuela | 0.3% | Source: PWC Worldwide Tax Summaries — Venezuela (Individual, Other taxes) · as of 2026-01-12 |
| Difference | −0.3 pp | Venezuela higher |
Venezuela's wealth tax rate is 0.3pp higher than San Marino's (0.3% vs 0%). The 193-country average is 0.1%: San Marino sits below it, Venezuela sits above it.
Not covered for both countries yet: VAT, Crypto Tax.