Italy vs San Marino
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇮🇹 Italy — Regional & Municipal Income Taxes
Italy's 20 regions levy addizionale regionale at 0.7%–3.33%. Municipalities add addizionale comunale up to 0.9%. Sicily, Sardinia, and Trentino-Alto Adige have special autonomous status. IRAP (regional business tax) at ~3.9% applies to businesses. Local property tax (IMU) is set by municipalities on investment properties. Cumulative marginal rates can exceed 50%.
🇸🇲 San Marino — 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 — with corporate tax notably lower than neighbouring Italy.
Italy vs San Marino: Key Tax Differences (2026)
💰 Income Tax: 🇮🇹 Italy has a higher top income tax rate (23–43% vs 9–35%). 🇸🇲 San Marino is more favourable for high earners.
🛒 VAT/Sales Tax: Italy has a higher consumption tax (4–22% vs 17%).
🏢 Corporate Tax: 🇸🇲 San Marino offers a lower corporate rate (17% vs 24%), which can influence business location decisions.
📈 Capital Gains: 🇸🇲 San Marino taxes investment gains at a lower rate (17% vs 26%), benefiting investors.