WorldTax Compareโ† All Comparisons

San Marino vs United Arab Emirates
Tax Rate Comparison

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

๐Ÿ‡ธ๐Ÿ‡ฒ San Marino
vs
๐Ÿ‡ฆ๐Ÿ‡ช United Arab Emirates
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
9โ€“35%
35% top; EU association reforms ongoing
No change
0%
No personal income tax; unlikely to change short-term
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
17%
17% maintained
No change
5%
5% stable; GCC coordination maintained
No change
Corporate Tax Rate
Corporate Tax Rate
17%
17% IRES; Pillar Two compliance
No change
9%
Corporate tax compliance and reporting maturing
No change
Capital Gains Tax
Capital Gains Tax
0โ€“17%
CGT structure maintained
No change
0%
No CGT; free zone benefits under review for Pillar Two
No change
Social Security & Payroll
Social Security / Payroll
~30%
ISS reform; pension sustainability
No change
~17.5%
Emiratisation targets affecting employer costs
No change
State, Regional & Local Taxes

๐Ÿ‡ธ๐Ÿ‡ฒ 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.

๐Ÿ‡ฆ๐Ÿ‡ช United Arab Emirates โ€” Emirate-Level Fees & Free Zone Benefits

The UAE has no federal income tax on individuals. Emirates impose municipality fees (~5%) on commercial rents and tourism/hotel fees of 10โ€“15%. Free Zones (DIFC, ADGM, Jebel Ali) offer 0โ€“9% corporate rates for qualifying activities. Real estate transfer fees of 4% apply in Dubai. Emiratisation targets are increasing employer costs.

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

San Marino vs United Arab Emirates: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino has a higher top income tax rate (9โ€“35% vs 0%). ๐Ÿ‡ฆ๐Ÿ‡ช United Arab Emirates is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: San Marino has a higher consumption tax (17% vs 5%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฆ๐Ÿ‡ช United Arab Emirates offers a lower corporate rate (9% vs 17%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ฆ๐Ÿ‡ช United Arab Emirates taxes investment gains at a lower rate (0% vs 17%), benefiting investors.

Related Comparisons

๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฆ๐Ÿ‡ฉ AndorraTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฒ๐Ÿ‡จ MonacoTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฑ๐Ÿ‡ฎ LiechtensteinTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฆ๐Ÿ‡ฑ AlbaniaTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฆ๐Ÿ‡ด AngolaTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฆ๐Ÿ‡ท ArgentinaTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฆ๐Ÿ‡ฒ ArmeniaTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฆ๐Ÿ‡บ AustraliaTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฆ๐Ÿ‡น AustriaTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฆ๐Ÿ‡ฟ AzerbaijanTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ง๐Ÿ‡ธ BahamasTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ง๐Ÿ‡ญ BahrainTax comparison