San Marino vs Taiwan
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.
🇹🇼 Taiwan — Municipal & County Tax Levies
Taiwan's 6 special municipalities (including Taipei, New Taipei, Kaohsiung), 3 cities, and 13 counties each levy local taxes including land value tax (1%–5.5% of announced land value), house tax (1.5%–3.6% on residential; 3%–5% commercial), and vehicle license tax. Land Value Increment Tax (LVIT) on land price gains is a major revenue source. The National Taxation Bureau administers national income and business taxes.
San Marino vs Taiwan: Key Tax Differences (2026)
💰 Income Tax: 🇹🇼 Taiwan has a higher top income tax rate (9–35% vs 5–40%). 🇸🇲 San Marino is more favourable for high earners.
🛒 VAT/Sales Tax: San Marino has a higher consumption tax (17% vs 5%).
🏢 Corporate Tax: 🇸🇲 San Marino offers a lower corporate rate (17% vs 20%), which can influence business location decisions.
📈 Capital Gains: 🇹🇼 Taiwan taxes investment gains at a lower rate (0% vs 17%), benefiting investors.