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Senegal vs San Marino
Tax Rate Comparison

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

🇸🇳 Senegal
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
0–40%
Oil revenues changing budget dynamics; rate reform possible
No change
9–35%
35% top; EU association reforms ongoing
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
18%
18% TVA maintained
No change
17%
17% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
30%
30%; Pillar Two for large MNCs in oil sector
No change
17%
17% IRES; Pillar Two compliance
No change

Capital Gains Tax

Capital Gains Tax
25%
25% as income
No change
0–17%
CGT structure maintained
No change

Social Security & Payroll

Social Security / Payroll
~24%
IPRES reform; expanding private sector coverage
No change
~30%
ISS reform; pension sustainability
No change
State, Regional & Local Taxes

🇸🇳 SenegalRegional & Communal Taxes

Senegal's 14 regions and 557 communes levy the Contribution Foncière des Propriétés Bâties (CFPB — built property tax), contribution of licences (business tax), and local service fees. The Direction Générale des Impôts et Domaines (DGID) administers national taxes. Dakar is the dominant economic hub. Senegal recently became an oil and gas producer (Sangomar field 2024), which is transforming its fiscal landscape. The WAEMU (West African Economic and Monetary Union) coordinates some tax policy across 8 member states.

🇸🇲 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.

Senegal vs San Marino: Key Tax Differences (2026)

💰 Income Tax: 🇸🇳 Senegal has a higher top income tax rate (0–40% vs 9–35%). 🇸🇲 San Marino is more favourable for high earners.

🛒 VAT/Sales Tax: Senegal has a higher consumption tax (18% vs 17%).

🏢 Corporate Tax: 🇸🇲 San Marino offers a lower corporate rate (17% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇸🇲 San Marino taxes investment gains at a lower rate (17% vs 25%), benefiting investors.

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All 🇸🇳 Senegal comparisons →All 🇸🇲 San Marino comparisons →