Democratic Republic of Congo vs San Marino
Tax Rate Comparison
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๐ฐ Personal Income Tax Calculator
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๐จ๐ฉ Democratic Republic of Congo โ Provincial & Territory Taxes
The DRC's 26 provinces have significant constitutional taxing powers including provincial income taxes, natural resource royalties, and business licence fees. The DRC has vast mineral wealth โ cobalt (largest world producer, ~70% of global supply), coltan, gold, diamonds, copper. Despite immense resources, it remains one of the world's poorest countries due to governance failures and ongoing conflict in eastern provinces. The Direction Gรฉnรฉrale des Impรดts (DGI) is improving with digitalization support, but significant informality persists throughout the country.
๐ธ๐ฒ San Marino โ Municipal Taxes (Castelli)
San Marino's 9 castelli (municipalities) levy local property tax supplements and communal fees. San Marino is an enclave within Italy using the euro but maintaining fiscal sovereignty under a Convention with the EU. The income tax (IRPEF) uses a progressive scale. San Marino aims to be a competitive financial jurisdiction while maintaining EU market access โ with corporate tax notably lower than neighbouring Italy.
Democratic Republic of Congo vs San Marino: Key Tax Differences (2026)
๐ฐ Income Tax: ๐จ๐ฉ Democratic Republic of Congo has a higher top income tax rate (0โ40% vs 9โ35%). ๐ธ๐ฒ San Marino is more favourable for high earners.
๐ VAT/Sales Tax: San Marino has a higher consumption tax (16% vs 17%).
๐ข Corporate Tax: ๐ธ๐ฒ San Marino offers a lower corporate rate (17% vs 30%), which can influence business location decisions.
๐ Capital Gains: ๐ธ๐ฒ San Marino taxes investment gains at a lower rate (17% vs 30%), benefiting investors.