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San Marino vs Austria
Tax Rate Comparison

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

๐Ÿ‡ธ๐Ÿ‡ฒ San Marino
vs
๐Ÿ‡ฆ๐Ÿ‡น Austria
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
9โ€“35%
35% top; EU association reforms ongoing
No change
0โ€“55%
55% top bracket; bracket creep relief measures
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
17%
17% maintained
No change
10โ€“20%
Standard 20% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
17%
17% IRES; Pillar Two compliance
No change
21%
Reduction to 21% taking effect 2026 (from 23%)
โ–ผ -2.0pp vs 2025
Capital Gains Tax
Capital Gains Tax
0โ€“17%
CGT structure maintained
No change
27.5%
KESt flat rate unchanged
No change
Social Security & Payroll
Social Security / Payroll
~30%
ISS reform; pension sustainability
No change
~41.5%
Contribution ceiling raised; health costs increasing
โ–ฒ +0.5pp vs 2025
State, Regional & Local Taxes

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.

๐Ÿ‡ฆ๐Ÿ‡น Austria โ€” Municipal & Church Taxes

Austria's 9 Bundeslรคnder (states) do not set separate income tax rates โ€” this is federal. However, municipalities levy Kommunalsteuer (municipal payroll tax) at 3% on wages paid by employers, and a Dienstgeberabgabe (employer levy). Church tax (Kirchenbeitrag) is compulsory for registered Catholics at ~1% of income. Vienna and other large cities have additional levies. Property tax (Grundsteuer) rates are set by municipalities within federal parameters.

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.

San Marino vs Austria: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ฆ๐Ÿ‡น Austria has a higher top income tax rate (9โ€“35% vs 0โ€“55%). ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Austria has a higher consumption tax (17% vs 10โ€“20%).

๐Ÿข Corporate Tax: ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino offers a lower corporate rate (17% vs 21%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino taxes investment gains at a lower rate (17% vs 27.5%), benefiting investors.

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