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San Marino vs Qatar
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇸🇲 San Marino
vs
🇶🇦 Qatar
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
9–35%
35% top; EU association reforms ongoing
No change
0%
No personal income tax
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
17%
17% maintained
No change
0%
VAT possible; planning stages
No change

Corporate Tax Rate

Corporate Tax Rate
17%
17% IRES; Pillar Two compliance
No change
10%
10% foreign; Pillar Two compliance ongoing
No change

Capital Gains Tax

Capital Gains Tax
0–17%
CGT structure maintained
No change
0%
No CGT
No change

Social Security & Payroll

Social Security / Payroll
~30%
ISS reform; pension sustainability
No change
~15%
GPSSA contributions stable
No change
State, Regional & Local Taxes

🇸🇲 San MarinoMunicipal 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.

🇶🇦 QatarNo Sub-National Tax Variation

Qatar is a city-state with no local or regional income taxes. All taxes are national. Qatar has no income tax on individuals. Foreign companies pay 10% corporate income tax (no tax on Qatari-owned companies). Qatar Financial Centre (QFC) companies pay 10% on locally sourced profits. The World Cup 2022 investments have spurred significant infrastructure spending. Qatar National Vision 2030 targets economic diversification. With the world's highest per-capita GDP, Qatar has enormous sovereign wealth via QIA.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

San Marino vs Qatar: Key Tax Differences (2026)

💰 Income Tax: 🇸🇲 San Marino has a higher top income tax rate (9–35% vs 0%). 🇶🇦 Qatar is more favourable for high earners.

🛒 VAT/Sales Tax: San Marino has a higher consumption tax (17% vs 0%).

🏢 Corporate Tax: 🇶🇦 Qatar offers a lower corporate rate (10% vs 17%), which can influence business location decisions.

📈 Capital Gains: 🇶🇦 Qatar taxes investment gains at a lower rate (0% vs 17%), benefiting investors.

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