SM · EuropeZW · Africa
San Marino vs Zimbabwe: tax rates compared
Between the two, Zimbabwe's income tax rate (40%) tops San Marino's (35%) by 5pp. 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 | ZW | Difference |
|---|---|---|---|
| Income Tax | 35% | 40% | ZW +5 pp |
| Corporate Tax | 17% | 25.8% | ZW +8.8 pp |
| Capital Gains Tax | 10% | 1% | SM +9 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 |
| Zimbabwe | 40% | Source: Zimbabwe Revenue Authority (ZIMRA) — PAYE Foreign Currency (USD) Tax Tables, January-December 2025 · as of 2025-01-01 |
| Difference | −5 pp | Zimbabwe higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| San Marino | 17% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Zimbabwe | 25.8% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −8.8 pp | Zimbabwe higher |
Between the two, Zimbabwe's corporate tax rate (25.8%) tops San Marino's (17%) by 8.8pp. The 201-country average is 22.6%: San Marino sits below it, Zimbabwe 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 |
| Zimbabwe | 1% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Zimbabwe · as of 2025-01-01 |
| Difference | +9 pp | San Marino higher |
Between the two, San Marino's capital gains tax rate (10%) tops Zimbabwe's (1%) by 9pp. The 175-country average is 10.3%: both sit below it. San Marino's figure is dated 2026-01-01 and Zimbabwe'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 |
| Zimbabwe | 0% | Source: ZIMRA (Zimbabwe Revenue Authority) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — San Marino and Zimbabwe both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT, Crypto Tax.