Slovenia vs San Marino
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
🇸🇮 Slovenia — Municipal Taxes
Slovenia's 212 municipalities levy property tax (nadomestilo za uporabo stavbnega zemljišča — NUSZ) on building land and property at rates they set independently within national limits. There are no separate municipal income taxes. Municipalities also collect communal contributions for infrastructure. Ljubljana and other larger cities apply higher coefficients. A new real property tax law has been under development for years to replace the NUSZ system. Vehicle tax is national.
🇸🇲 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.
Slovenia vs San Marino: Key Tax Differences (2026)
💰 Income Tax: 🇸🇮 Slovenia has a higher top income tax rate (16–50% vs 9–35%). 🇸🇲 San Marino is more favourable for high earners.
🛒 VAT/Sales Tax: Slovenia has a higher consumption tax (5–22% vs 17%).
🏢 Corporate Tax: 🇸🇲 San Marino offers a lower corporate rate (17% vs 19%), which can influence business location decisions.
📈 Capital Gains: 🇸🇲 San Marino taxes investment gains at a lower rate (17% vs 25%), benefiting investors.