San Marino vs Singapore
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.
🇸🇬 Singapore — City-State — No Sub-National Variation
As a city-state, Singapore has no states or regions to create tax variation. Property tax is levied at progressive rates (0–32% owner-occupied; 12% investment/commercial). CPF (Central Provident Fund) contributions serve as combined social security and retirement savings. There is no inheritance tax or capital gains tax.
San Marino vs Singapore: Key Tax Differences (2026)
💰 Income Tax: 🇸🇲 San Marino has a higher top income tax rate (9–35% vs 0–24%). 🇸🇬 Singapore is more favourable for high earners.
🛒 VAT/Sales Tax: San Marino has a higher consumption tax (17% vs 9%).
🏢 Corporate Tax: Corporate rates are similar in both countries (17% vs 17%).
📈 Capital Gains: 🇸🇬 Singapore taxes investment gains at a lower rate (0% vs 17%), benefiting investors.