San Marino vs North Macedonia
Tax Rate Comparison
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💰 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.
🇲🇰 North Macedonia — Municipal Taxes
North Macedonia's 80 municipalities (opštini) levy property tax (0.10%–0.20% of market value), communal fees, and business licences. Skopje, divided into 10 municipalities, has the largest combined tax base. The Public Revenue Office administers national taxes. North Macedonia gained EU candidate status and is progressing toward accession. It has maintained a flat 10% income and corporate tax rate as a competitive attraction. It joined NATO in 2020. The economy relies on manufacturing (auto parts), services, and remittances.
San Marino vs North Macedonia: Key Tax Differences (2026)
💰 Income Tax: 🇸🇲 San Marino has a higher top income tax rate (9–35% vs 10–18%). 🇲🇰 North Macedonia is more favourable for high earners.
🛒 VAT/Sales Tax: North Macedonia has a higher consumption tax (17% vs 5–18%).
🏢 Corporate Tax: 🇲🇰 North Macedonia offers a lower corporate rate (10% vs 17%), which can influence business location decisions.
📈 Capital Gains: 🇲🇰 North Macedonia taxes investment gains at a lower rate (10% vs 17%), benefiting investors.