San Marino vs Chile
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
🇸🇲 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.
🇨🇱 Chile — Municipal & Regional Taxes
Chile's 16 regions and 346 municipalities do not levy separate income taxes. Municipalities charge patente municipal (business licence fee) based on capital, typically 0.25%–0.5% of net equity/year, capped at ~$8,000 USD. Property tax (contribuciones de bienes raíces) is national in structure but rates vary 0.075%–1.2% by property type. The SII (tax authority) is national. The Royalty Minero (mining royalty) is a significant revenue source in copper-producing regions.
San Marino vs Chile: Key Tax Differences (2026)
💰 Income Tax: 🇨🇱 Chile has a higher top income tax rate (9–35% vs 0–40%). 🇸🇲 San Marino is more favourable for high earners.
🛒 VAT/Sales Tax: Chile has a higher consumption tax (17% vs 19%).
🏢 Corporate Tax: 🇸🇲 San Marino offers a lower corporate rate (17% vs 27%), which can influence business location decisions.
📈 Capital Gains: 🇸🇲 San Marino taxes investment gains at a lower rate (17% vs 22%), benefiting investors.