Tunisia 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
🇹🇳 Tunisia — Municipal & Regional Taxes
Tunisia's 24 governorates and 350 municipalities levy local taxes including TCL (taxe sur les établissements à caractère industriel, commercial ou professionnel) at 0.1%–0.2% of revenues, construction permits, and property taxes. Municipalities are responsible for local infrastructure and services. The Direction Générale des Impôts administers national taxes. Tunisia has been under an IMF support program; significant fiscal reform has been required to stabilize public finances following political instability.
🇸🇲 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.
Tunisia vs San Marino: Key Tax Differences (2026)
💰 Income Tax: Tunisia and San Marino have similar top income tax rates (0–35% vs 9–35%).
🛒 VAT/Sales Tax: Tunisia has a higher consumption tax (7–19% vs 17%).
🏢 Corporate Tax: 🇸🇲 San Marino offers a lower corporate rate (17% vs 35%), which can influence business location decisions.
📈 Capital Gains: 🇹🇳 Tunisia taxes investment gains at a lower rate (10% vs 17%), benefiting investors.