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San Marino vs Egypt
Tax Rate Comparison

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

🇸🇲 San Marino
vs
🇪🇬 Egypt
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
9–35%
35% top; EU association reforms ongoing
No change
0–27.5%
Reform ongoing; threshold adjustments for inflation
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
17%
17% maintained
No change
14%
No rate change expected; compliance focus
No change

Corporate Tax Rate

Corporate Tax Rate
17%
17% IRES; Pillar Two compliance
No change
22.5%
22.5% maintained; free zone benefits continue
No change

Capital Gains Tax

Capital Gains Tax
0–17%
CGT structure maintained
No change
10%
10% on securities; real estate tax expanding
No change

Social Security & Payroll

Social Security / Payroll
~30%
ISS reform; pension sustainability
No change
~40%
New law fully in effect; contribution ceiling rising
No change
State, Regional & Local Taxes

🇸🇲 San MarinoMunicipal 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.

🇪🇬 EgyptLocal Administration & Governorate Taxes

Egypt's 27 governorates do not levy separate income taxes — this is set at the national level. However, local authorities collect fees and levies for commercial activities, signage, and property. The Real Estate Tax is nationally administered with locally assessed values. Stamp duties apply to various commercial transactions. The government has been expanding the tax base and improving compliance through mandatory e-invoicing (since 2020 for large taxpayers, progressively expanded).

⚠️ 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.

San Marino vs Egypt: Key Tax Differences (2026)

💰 Income Tax: 🇸🇲 San Marino has a higher top income tax rate (9–35% vs 0–27.5%). 🇪🇬 Egypt is more favourable for high earners.

🛒 VAT/Sales Tax: San Marino has a higher consumption tax (17% vs 14%).

🏢 Corporate Tax: 🇸🇲 San Marino offers a lower corporate rate (17% vs 22.5%), which can influence business location decisions.

📈 Capital Gains: 🇪🇬 Egypt taxes investment gains at a lower rate (10% vs 17%), benefiting investors.

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All 🇸🇲 San Marino comparisons →All 🇪🇬 Egypt comparisons →