WorldTax Compareโ† All Comparisons

Libya vs San Marino
Tax Rate Comparison

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

๐Ÿ‡ฑ๐Ÿ‡พ Libya
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€“15%
Post-conflict normalization; tax system rebuilding
No change
9โ€“35%
35% top; EU association reforms ongoing
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
0%
VAT introduction discussed as fiscal reform
No change
17%
17% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
20%
20%; oil sector reconstruction
No change
17%
17% IRES; Pillar Two compliance
No change
Capital Gains Tax
Capital Gains Tax
20%
20% nominal
No change
0โ€“17%
CGT structure maintained
No change
Social Security & Payroll
Social Security / Payroll
~17.75%
SSF; reform dependent on political stability
No change
~30%
ISS reform; pension sustainability
No change
State, Regional & Local Taxes

๐Ÿ‡ฑ๐Ÿ‡พ Libya โ€” Municipal Taxes

Libya's highly fragmented political situation (two rival governments until recent consolidation efforts) has severely disrupted tax administration. The National Oil Corporation (NOC) dominates revenues via oil royalties and profits โ€” effectively subsidizing government operations with limited need for broad-based taxation. Municipal councils levy limited local fees. The Tax Authority administers a Jihad tax (2.5% of income), employer stamp duty, and other levies. Most of the economy operates on oil subsidies rather than formal taxation.

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.

Libya vs San Marino: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino has a higher top income tax rate (0โ€“15% vs 9โ€“35%). ๐Ÿ‡ฑ๐Ÿ‡พ Libya is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: San Marino has a higher consumption tax (0% vs 17%).

๐Ÿข Corporate Tax: ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino offers a lower corporate rate (17% vs 20%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino taxes investment gains at a lower rate (17% vs 20%), benefiting investors.

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