San Marino vs Georgia
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.
🇬🇪 Georgia — Municipal Taxes
Georgia's 64 municipalities (including Tbilisi) have limited independent taxing powers — income tax is nationally set. Municipalities levy property tax (gადასახადი qonebaze) at 0%–1% of market value for individuals and 1% for legal entities. Vehicle annual fees and land tax are also locally determined. Georgia has a simple and low-tax system — it introduced a flat 20% income tax in 2004 and has since maintained competitive rates. The Virtual Zone and Free Industrial Zone regimes offer significant corporate tax exemptions.
San Marino vs Georgia: Key Tax Differences (2026)
💰 Income Tax: 🇸🇲 San Marino has a higher top income tax rate (9–35% vs 20%). 🇬🇪 Georgia is more favourable for high earners.
🛒 VAT/Sales Tax: Georgia has a higher consumption tax (17% vs 18%).
🏢 Corporate Tax: 🇬🇪 Georgia offers a lower corporate rate (15% vs 17%), which can influence business location decisions.
📈 Capital Gains: 🇬🇪 Georgia taxes investment gains at a lower rate (15% vs 17%), benefiting investors.