San Marino vs Romania
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.
🇷🇴 Romania — Local & County Taxes
Romania's 41 counties (judeţe) and Bucharest municipality do not set income tax — this is nationally set. Municipalities levy local taxes including property tax (impozit pe clădiri, impozit pe teren) and vehicle tax (impozit pe mijloace de transport). Bucharest has higher property tax coefficients than rural areas. A micro-enterprise tax regime (1% or 3% on turnover) applies to small companies instead of standard CIT. Romania has had the EU's lowest flat income tax rate at 10%.
San Marino vs Romania: Key Tax Differences (2026)
💰 Income Tax: 🇸🇲 San Marino has a higher top income tax rate (9–35% vs 10%). 🇷🇴 Romania is more favourable for high earners.
🛒 VAT/Sales Tax: Romania has a higher consumption tax (17% vs 5–19%).
🏢 Corporate Tax: 🇷🇴 Romania offers a lower corporate rate (16% vs 17%), which can influence business location decisions.
📈 Capital Gains: 🇷🇴 Romania taxes investment gains at a lower rate (10% vs 17%), benefiting investors.