San Marino vs Iraq
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.
🇮🇶 Iraq — Governorate Taxes
Iraq's 18 governorates (muhafazat) have limited independent taxing powers under the federal system. The Kurdish Region of Iraq (KRI — Erbil, Sulaymaniyah, Dohuk) has its own tax administration and revenue share arrangement with Baghdad. The Federal Board of Supreme Audit and Tax Commission administer national taxes. Oil revenues dominate the Iraqi budget (~90% of government revenue), meaning formal taxation plays a smaller role than in most countries. Reconstruction and diversification remain key challenges.
San Marino vs Iraq: Key Tax Differences (2026)
💰 Income Tax: 🇸🇲 San Marino has a higher top income tax rate (9–35% vs 3–15%). 🇮🇶 Iraq is more favourable for high earners.
🛒 VAT/Sales Tax: San Marino has a higher consumption tax (17% vs 0%).
🏢 Corporate Tax: 🇮🇶 Iraq offers a lower corporate rate (15% vs 17%), which can influence business location decisions.
📈 Capital Gains: 🇮🇶 Iraq taxes investment gains at a lower rate (15% vs 17%), benefiting investors.