San Marino vs Serbia
Tax Rate Comparison
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๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ธ๐ฒ San Marino โ 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 โ with corporate tax notably lower than neighbouring Italy.
๐ท๐ธ Serbia โ Municipal & City Taxes
Serbia's 145 local self-government units (cities and municipalities) levy local communal taxes including sign/advertisement tax, local utilities contribution, and vehicle fees. Property tax (porez na imovinu) is locally set at 0.1%โ0.4% for citizens. Belgrade has higher property tax values than other cities. Corporate income tax is national at 15%. Serbia has EU candidate status and is aligning tax legislation with EU standards. The flat 15% corporate rate and low income tax rates make it competitive in the region.
San Marino vs Serbia: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ธ๐ฒ San Marino has a higher top income tax rate (9โ35% vs 10โ20%). ๐ท๐ธ Serbia is more favourable for high earners.
๐ VAT/Sales Tax: Serbia has a higher consumption tax (17% vs 10โ20%).
๐ข Corporate Tax: ๐ท๐ธ Serbia offers a lower corporate rate (15% vs 17%), which can influence business location decisions.
๐ Capital Gains: ๐ท๐ธ Serbia taxes investment gains at a lower rate (15% vs 17%), benefiting investors.