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Sweden vs San Marino
Tax Rate Comparison

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

🇸🇪 Sweden
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.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
32–52%
Threshold adjustments; municipal variation continues
No change
9–35%
35% top; EU association reforms ongoing
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
6–25%
Standard 25% maintained
No change
17%
17% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
20.6%
Pillar Two compliance for MNCs
No change
17%
17% IRES; Pillar Two compliance
No change

Capital Gains Tax

Capital Gains Tax
30%
Capital income tax rate unchanged
No change
0–17%
CGT structure maintained
No change

Social Security & Payroll

Social Security / Payroll
31.42%
Employer social contributions unchanged
No change
~30%
ISS reform; pension sustainability
No change
State, Regional & Local Taxes

🇸🇪 SwedenMunicipal Income Tax

Sweden's 290 municipalities and 21 regions each set their own income tax, ranging from ~29% to 35% (avg ~32%). The state income tax of 20% only applies above ~SEK 598,500. Church of Sweden members pay ~1% church fee. No local corporate tax variation.

🇸🇲 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.

Sweden vs San Marino: Key Tax Differences (2026)

💰 Income Tax: 🇸🇪 Sweden has a higher top income tax rate (32–52% vs 9–35%). 🇸🇲 San Marino is more favourable for high earners.

🛒 VAT/Sales Tax: Sweden has a higher consumption tax (6–25% vs 17%).

🏢 Corporate Tax: 🇸🇲 San Marino offers a lower corporate rate (17% vs 20.6%), which can influence business location decisions.

📈 Capital Gains: 🇸🇲 San Marino taxes investment gains at a lower rate (17% vs 30%), benefiting investors.

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