San Marino vs Kuwait
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.
🇰🇼 Kuwait — No Sub-National Tax Variation
Kuwait is a city-state with no local or regional income taxes. All taxation is national. Kuwait has no income tax on individuals (citizens or expatriates). Foreign companies operating in Kuwait pay corporate income tax at 15%. National Labour Support Tax (NLST) at 2.5% applies to Kuwaiti listed company profits. Zakat at 1% applies to Kuwaiti company profits. The Kuwait Investment Authority (KIA) manages the state's sovereign wealth fund, which generates significant non-tax revenue reducing fiscal dependency.
San Marino vs Kuwait: Key Tax Differences (2026)
💰 Income Tax: 🇸🇲 San Marino has a higher top income tax rate (9–35% vs 0%). 🇰🇼 Kuwait is more favourable for high earners.
🛒 VAT/Sales Tax: San Marino has a higher consumption tax (17% vs 5%).
🏢 Corporate Tax: 🇰🇼 Kuwait offers a lower corporate rate (15% vs 17%), which can influence business location decisions.
📈 Capital Gains: 🇰🇼 Kuwait taxes investment gains at a lower rate (0% vs 17%), benefiting investors.