San Marino vs Poland
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.
🇵🇱 Poland — Local & Municipal Taxes
Poland's 16 voivodeships do not levy their own income taxes. Municipalities collect property tax (podatek od nieruchomości) within national limits. The Polish Deal (Polski Ład) reforms of 2022 significantly changed income tax. A health insurance contribution (9% of income) is no longer deductible, effectively raising the burden. The JDG (sole proprietor) regime offers flat 19% or lump-sum options.
San Marino vs Poland: Key Tax Differences (2026)
💰 Income Tax: 🇸🇲 San Marino has a higher top income tax rate (9–35% vs 12–32%). 🇵🇱 Poland is more favourable for high earners.
🛒 VAT/Sales Tax: Poland has a higher consumption tax (17% vs 5–23%).
🏢 Corporate Tax: 🇸🇲 San Marino offers a lower corporate rate (17% vs 19%), which can influence business location decisions.
📈 Capital Gains: 🇸🇲 San Marino taxes investment gains at a lower rate (17% vs 19%), benefiting investors.