San Marino vs Honduras
Tax Rate Comparison
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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.
🇭🇳 Honduras — Municipal Taxes
Honduras's 298 municipalities levy the Impuesto Personal sobre la Renta (IPSVR), property tax (on buildings and land), commercial activity tax (impuesto de industria, comercio y servicios at 0.3%–0.5% of gross income), and vehicle tax. Tegucigalpa and San Pedro Sula have the highest municipal charges. The Servicio de Administración de Rentas (SAR) administers national taxes. Honduras has one of Latin America's highest inequality indices; tax evasion is widespread, particularly in informal sectors.
San Marino vs Honduras: Key Tax Differences (2026)
💰 Income Tax: 🇸🇲 San Marino has a higher top income tax rate (9–35% vs 0–25%). 🇭🇳 Honduras is more favourable for high earners.
🛒 VAT/Sales Tax: San Marino has a higher consumption tax (17% vs 15%).
🏢 Corporate Tax: 🇸🇲 San Marino offers a lower corporate rate (17% vs 25%), which can influence business location decisions.
📈 Capital Gains: 🇭🇳 Honduras taxes investment gains at a lower rate (10% vs 17%), benefiting investors.