San Marino vs Germany
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.
🇩🇪 Germany — Trade Tax (Gewerbesteuer) & Church Tax
Germany's 16 Bundesländer apply federal income tax rates uniformly — no state income tax variation. Municipalities levy Gewerbesteuer (trade tax) on business profits at ~7–17% effective. Church tax (Kirchensteuer) of 8–9% of income tax applies to registered members. The solidarity surcharge (Soli) now only applies to the top ~10% of earners.
San Marino vs Germany: Key Tax Differences (2026)
💰 Income Tax: 🇩🇪 Germany has a higher top income tax rate (9–35% vs 14–45%). 🇸🇲 San Marino is more favourable for high earners.
🛒 VAT/Sales Tax: Germany has a higher consumption tax (17% vs 7–19%).
🏢 Corporate Tax: 🇸🇲 San Marino offers a lower corporate rate (17% vs 29%), which can influence business location decisions.
📈 Capital Gains: 🇸🇲 San Marino taxes investment gains at a lower rate (17% vs 25%), benefiting investors.