WorldTax Compareโ† All Comparisons

San Marino vs Vietnam
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‡ป๐Ÿ‡ณ Vietnam
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
5โ€“35%
Tax reform discussions; personal deduction amounts updating
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
17%
17% maintained
No change
0โ€“10%
10% standard rate restored; no further reduction
No change
Corporate Tax Rate
Corporate Tax Rate
17%
17% IRES; Pillar Two compliance
No change
20%
20% standard; Pillar Two implementation for qualifying MNCs
No change
Capital Gains Tax
Capital Gains Tax
0โ€“17%
CGT structure maintained
No change
0.1โ€“20%
0.1% securities, 2% property; no change
No change
Social Security & Payroll
Social Security / Payroll
~30%
ISS reform; pension sustainability
No change
~32%
Social insurance law revision expanding coverage
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‡ป๐Ÿ‡ณ Vietnam โ€” Provincial & Local Taxes

Vietnam's 63 provinces and municipalities have limited independent taxing powers. The General Department of Taxation (GDT) administers national taxes through provincial tax departments. Provinces may levy natural resource taxes (NRT) on extractive industries at 1%โ€“40% of resource value, and certain fees. Land use fees and land lease fees vary by province based on Land Prices Tables set annually by provincial People's Committees. Ho Chi Minh City and Hanoi have the highest land prices.

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 Vietnam: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: San Marino and Vietnam have similar top income tax rates (9โ€“35% vs 5โ€“35%).

๐Ÿ›’ VAT/Sales Tax: San Marino has a higher consumption tax (17% vs 0โ€“10%).

๐Ÿข Corporate Tax: ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino offers a lower corporate rate (17% vs 20%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino taxes investment gains at a lower rate (17% vs 20%), benefiting investors.

Related Comparisons

๐Ÿ‡ฉ๐Ÿ‡ช Germany vs ๐Ÿ‡ป๐Ÿ‡ณ VietnamTax comparison๐Ÿ‡ฎ๐Ÿ‡ฉ Indonesia vs ๐Ÿ‡ป๐Ÿ‡ณ VietnamTax comparison๐Ÿ‡ฒ๐Ÿ‡พ Malaysia vs ๐Ÿ‡ป๐Ÿ‡ณ VietnamTax comparison๐Ÿ‡ต๐Ÿ‡ญ Philippines vs ๐Ÿ‡ป๐Ÿ‡ณ VietnamTax comparison๐Ÿ‡ธ๐Ÿ‡ฌ Singapore vs ๐Ÿ‡ป๐Ÿ‡ณ VietnamTax comparison๐Ÿ‡น๐Ÿ‡ญ Thailand vs ๐Ÿ‡ป๐Ÿ‡ณ VietnamTax comparison๐Ÿ‡ฌ๐Ÿ‡ง United Kingdom vs ๐Ÿ‡ป๐Ÿ‡ณ VietnamTax comparison๐Ÿ‡บ๐Ÿ‡ธ United States vs ๐Ÿ‡ป๐Ÿ‡ณ VietnamTax comparison๐Ÿ‡จ๐Ÿ‡ณ China vs ๐Ÿ‡ป๐Ÿ‡ณ VietnamTax comparison๐Ÿ‡ญ๐Ÿ‡ฐ Hong Kong vs ๐Ÿ‡ป๐Ÿ‡ณ VietnamTax comparison๐Ÿ‡ฏ๐Ÿ‡ต Japan vs ๐Ÿ‡ป๐Ÿ‡ณ VietnamTax comparison๐Ÿ‡ฒ๐Ÿ‡ณ Mongolia vs ๐Ÿ‡ป๐Ÿ‡ณ VietnamTax comparison