WorldTax Compareโ† All Comparisons

El Salvador vs San Marino
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

๐Ÿ‡ธ๐Ÿ‡ป El Salvador
vs
๐Ÿ‡ธ๐Ÿ‡ฒ San Marino
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0โ€“30%
30% top; security improvements boosting economy
No change
9โ€“35%
35% top; EU association reforms ongoing
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
13%
13% IVA stable
No change
17%
17% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
30%
30%; special economic zones
No change
17%
17% IRES; Pillar Two compliance
No change
Capital Gains Tax
Capital Gains Tax
10%
10% maintained
No change
0โ€“17%
CGT structure maintained
No change
Social Security & Payroll
Social Security / Payroll
~15.5%
AFP system; pension adequacy improving
No change
~30%
ISS reform; pension sustainability
No change
State, Regional & Local Taxes

๐Ÿ‡ธ๐Ÿ‡ป El Salvador โ€” Municipal Taxes

El Salvador's 262 municipalities levy local taxes including the impuesto municipal de activo empresarial (business assets tax at 0.1%โ€“1% of net assets), commercial licence fees, and property registration fees. San Salvador municipality has the highest rates. The Ministry of Finance (MH) administers national taxes. El Salvador adopted Bitcoin as legal tender in 2021 (alongside USD), creating unique crypto tax considerations, though the Bitcoin Law was modified in 2025. The country has attracted significant nearshoring and blockchain sector investment.

๐Ÿ‡ธ๐Ÿ‡ฒ 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.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

El Salvador vs San Marino: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino has a higher top income tax rate (0โ€“30% vs 9โ€“35%). ๐Ÿ‡ธ๐Ÿ‡ป El Salvador is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: San Marino has a higher consumption tax (13% vs 17%).

๐Ÿข Corporate Tax: ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino offers a lower corporate rate (17% vs 30%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ธ๐Ÿ‡ป El Salvador taxes investment gains at a lower rate (10% vs 17%), benefiting investors.

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