San Marino vs New Zealand
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.
🇳🇿 New Zealand — Local & Regional Council Rates
New Zealand's 67 councils (cities and districts) levy property rates (analogous to council tax). There are no provincial or state-level income taxes — all income tax is national. GST is a national tax. Regional councils levy rates for transport, environmental, and water services. Auckland Council is New Zealand's largest with significant combined rating authority. The Earthquake Commission (EQC) levy is a national building insurance premium.
San Marino vs New Zealand: Key Tax Differences (2026)
💰 Income Tax: 🇳🇿 New Zealand has a higher top income tax rate (9–35% vs 10.5–39%). 🇸🇲 San Marino 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 28%), which can influence business location decisions.
📈 Capital Gains: 🇸🇲 San Marino taxes investment gains at a lower rate (17% vs 39%), benefiting investors.