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Peru vs San Marino
Tax Rate Comparison

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

πŸ‡΅πŸ‡ͺ Peru
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
8–30%
Rates stable; tax formalization drive
No change
9–35%
35% top; EU association reforms ongoing
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
18%
18% stable; digital services included
No change
17%
17% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
29.5%
29.5%; Pillar Two framework in development
No change
17%
17% IRES; Pillar Two compliance
No change
Capital Gains Tax
Capital Gains Tax
5%
5% dividend rate maintained
No change
0–17%
CGT structure maintained
No change
Social Security & Payroll
Social Security / Payroll
~32%
Mixed pension system; ONP and AFP reform progressing
No change
~30%
ISS reform; pension sustainability
No change
State, Regional & Local Taxes

πŸ‡΅πŸ‡ͺ Peru β€” Municipal Taxes & Regional Licenses

Peru's 25 regions and 1,874 municipalities have limited tax powers. Municipalities levy Impuesto Predial (property tax at 0.2%–1% of self-assessed value), vehicle tax (Impuesto al Patrimonio Vehicular), and business licences. Alcabala (property transfer tax) is municipal at 3% of value above 10 UIT. The national tax authority (SUNAT) administers income and VAT taxes. Peru has a flat corporate rate and progressive personal income tax system.

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.

Peru vs San Marino: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡ΈπŸ‡² San Marino has a higher top income tax rate (8–30% vs 9–35%). πŸ‡΅πŸ‡ͺ Peru is more favourable for high earners.

πŸ›’ VAT/Sales Tax: Peru has a higher consumption tax (18% vs 17%).

🏒 Corporate Tax: πŸ‡ΈπŸ‡² San Marino offers a lower corporate rate (17% vs 29.5%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡΅πŸ‡ͺ Peru taxes investment gains at a lower rate (5% vs 17%), benefiting investors.

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