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Ghana vs San Marino
Tax Rate Comparison

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

πŸ‡¬πŸ‡­ Ghana
vs
πŸ‡ΈπŸ‡² San Marino
Tax Year:

πŸ’° Personal Income Tax Calculator

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

Enter your annual income above to see your personal tax comparison β†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0–35%
35% top; post-debt restructuring fiscal consolidation
No change
9–35%
35% top; EU association reforms ongoing
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
15%
15% VAT + levies; structure under review
No change
17%
17% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
25%
25% standard; Pillar Two discussions
No change
17%
17% IRES; Pillar Two compliance
No change
Capital Gains Tax
Capital Gains Tax
25%
25% maintained
No change
0–17%
CGT structure maintained
No change
Social Security & Payroll
Social Security / Payroll
~28%
SSNIT reform for long-term sustainability
No change
~30%
ISS reform; pension sustainability
No change
State, Regional & Local Taxes

πŸ‡¬πŸ‡­ Ghana β€” District Assembly Taxes

Ghana's 261 district assemblies levy property rates, basic rates (on adults), entertainment tax, and business operating levies. The Ghana Revenue Authority (GRA) administers national taxes. A key local levy is the Development Levy. Accra Metropolitan Assembly and Kumasi Metropolitan Assembly have the highest property rates. Ghana has faced significant fiscal challenges including a 2023 IMF bailout. An e-levy (1.5% on electronic transfers) was introduced in 2022, controversially, and later modified.

πŸ‡ΈπŸ‡² San Marino β€” 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 β€” with corporate tax notably lower than neighbouring Italy.

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

Ghana vs San Marino: Key Tax Differences (2026)

πŸ’° Income Tax: Ghana and San Marino have similar top income tax rates (0–35% vs 9–35%).

πŸ›’ VAT/Sales Tax: San Marino has a higher consumption tax (15% vs 17%).

🏒 Corporate Tax: πŸ‡ΈπŸ‡² San Marino offers a lower corporate rate (17% vs 25%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡ΈπŸ‡² San Marino taxes investment gains at a lower rate (17% vs 25%), benefiting investors.

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