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Saudi Arabia vs San Marino
Tax Rate Comparison

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

🇸🇦 Saudi Arabia
vs
🇸🇲 San Marino
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0% / 20%
No personal income tax; competitive positioning maintained
No change
9–35%
35% top; EU association reforms ongoing
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
15% VAT stable; GCC harmonization efforts
No change
17%
17% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
20%
20% CIT; special economic zone (NEOM etc.) benefits
No change
17%
17% IRES; Pillar Two compliance
No change

Capital Gains Tax

Capital Gains Tax
20%
20% via CIT framework
No change
0–17%
CGT structure maintained
No change

Social Security & Payroll

Social Security / Payroll
~22.5%
GOSI contribution rates stable; expat levy increasing
No change
~30%
ISS reform; pension sustainability
No change
State, Regional & Local Taxes

🇸🇦 Saudi ArabiaZakat, Salam & Municipality Fees

Saudi Arabia has no local or regional income taxes on individuals — the Kingdom operates as a unitary state for tax purposes. Municipalities (amanaat) collect fees for commercial licences, land use, and services. Zakat (Islamic wealth levy at 2.5% of Zakat base) applies to Saudi nationals and GCC citizens with business income, instead of income tax. Foreign companies pay CIT at 20%. The government levies municipality fees of 2.5% on commercial and residential rents. Vision 2030 is transforming the fiscal landscape.

🇸🇲 San MarinoMunicipal 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.

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

Saudi Arabia vs San Marino: Key Tax Differences (2026)

💰 Income Tax: 🇸🇲 San Marino has a higher top income tax rate (0% / 20% vs 9–35%). 🇸🇦 Saudi Arabia is more favourable for high earners.

🛒 VAT/Sales Tax: San Marino has a higher consumption tax (15% vs 17%).

🏢 Corporate Tax: 🇸🇲 San Marino offers a lower corporate rate (17% vs 20%), which can influence business location decisions.

📈 Capital Gains: 🇸🇲 San Marino taxes investment gains at a lower rate (17% vs 20%), benefiting investors.

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