San Marino vs Brazil
Tax Rate Comparison
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💰 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
🇸🇲 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.
🇧🇷 Brazil — State & Municipal Taxes
Brazil has one of the world's most complex tax systems. States levy ICMS at 7%–18% varying by state. Municipalities levy ISS (services tax) at 2%–5% and IPTU (urban property tax). A sweeping tax reform (EC 132/2023) is gradually replacing ICMS/ISS with unified IBS and CBS taxes through 2033. States impose ITCMD (inheritance/gift tax) up to 8%.
San Marino vs Brazil: Key Tax Differences (2026)
💰 Income Tax: 🇸🇲 San Marino has a higher top income tax rate (9–35% vs 0–27.5%). 🇧🇷 Brazil is more favourable for high earners.
🛒 VAT/Sales Tax: Brazil has a higher consumption tax (17% vs ~27.5% combined).
🏢 Corporate Tax: 🇸🇲 San Marino offers a lower corporate rate (17% vs 34%), which can influence business location decisions.
📈 Capital Gains: 🇸🇲 San Marino taxes investment gains at a lower rate (17% vs 22.5%), benefiting investors.