Zambia vs San Marino
Tax Rate Comparison
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💰 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
🇿🇲 Zambia — Council & Local Authority Taxes
Zambia's 10 provinces and 117 district councils levy property rates, business levies, and market fees. The Zambia Revenue Authority (ZRA) administers all national taxes. Zambia is a major copper producer — copper revenues and royalties are key fiscal inputs. The country completed an IMF-backed debt restructuring in 2023 after defaulting in 2020. Mineral royalty taxes are significant: copper 5.5% (open cast) to 8.5% (underground). The government has been diversifying the tax base away from mining dependence.
🇸🇲 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.
Zambia vs San Marino: Key Tax Differences (2026)
💰 Income Tax: 🇿🇲 Zambia has a higher top income tax rate (0–37.5% vs 9–35%). 🇸🇲 San Marino is more favourable for high earners.
🛒 VAT/Sales Tax: San Marino has a higher consumption tax (16% vs 17%).
🏢 Corporate Tax: 🇸🇲 San Marino offers a lower corporate rate (17% vs 30%), which can influence business location decisions.
📈 Capital Gains: 🇿🇲 Zambia taxes investment gains at a lower rate (15% vs 17%), benefiting investors.