San Marino vs Ethiopia
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.
🇪🇹 Ethiopia — Regional State Taxes
Ethiopia's 11 regional states and 2 chartered cities (Addis Ababa, Dire Dawa) have their own revenue authorities. Regional states collect income tax on employees of regional civil servants and businesses registered in their regions. Agricultural income tax is exclusively regional, though poorly collected in rural areas. The Ethiopian Revenues and Customs Authority (ERCA) administers federal taxes. Addis Ababa has the most developed tax administration. Turnover tax (TOT) of 2% applies to businesses below VAT threshold.
San Marino vs Ethiopia: Key Tax Differences (2026)
💰 Income Tax: San Marino and Ethiopia have similar top income tax rates (9–35% vs 0–35%).
🛒 VAT/Sales Tax: San Marino has a higher consumption tax (17% vs 15%).
🏢 Corporate Tax: 🇸🇲 San Marino offers a lower corporate rate (17% vs 30%), which can influence business location decisions.
📈 Capital Gains: 🇪🇹 Ethiopia taxes investment gains at a lower rate (15% vs 17%), benefiting investors.