San Marino vs Cuba
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.
🇨🇺 Cuba — Provincial & Municipal Taxes
Cuba's 15 provinces and the special municipality of Isla de la Juventud have limited independent taxing powers under the centrally planned socialist system. The ONAT (Oficina Nacional de Administración Tributaria) administers national taxes, while provincial and municipal governments collect local fees for services. Cuba underwent significant economic reform since 2010 — allowing self-employment (cuentapropistas) and private business (MIPYMES from 2021). Currency unification (2021) significantly restructured the fiscal landscape. The US embargo continues to severely distort the economy.
San Marino vs Cuba: Key Tax Differences (2026)
💰 Income Tax: 🇨🇺 Cuba has a higher top income tax rate (9–35% vs 15–50%). 🇸🇲 San Marino is more favourable for high earners.
🛒 VAT/Sales Tax: San Marino has a higher consumption tax (17% vs 0%).
🏢 Corporate Tax: 🇸🇲 San Marino offers a lower corporate rate (17% vs 35%), which can influence business location decisions.
📈 Capital Gains: 🇸🇲 San Marino taxes investment gains at a lower rate (17% vs 35%), benefiting investors.