Austria 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
🇦🇹 Austria — Municipal & Church Taxes
Austria's 9 Bundesländer (states) do not set separate income tax rates — this is federal. However, municipalities levy Kommunalsteuer (municipal payroll tax) at 3% on wages paid by employers, and a Dienstgeberabgabe (employer levy). Church tax (Kirchenbeitrag) is compulsory for registered Catholics at ~1% of income. Vienna and other large cities have additional levies. Property tax (Grundsteuer) rates are set by municipalities within federal parameters.
🇸🇲 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.
Austria vs San Marino: Key Tax Differences (2026)
💰 Income Tax: 🇦🇹 Austria has a higher top income tax rate (0–55% vs 9–35%). 🇸🇲 San Marino is more favourable for high earners.
🛒 VAT/Sales Tax: Austria has a higher consumption tax (10–20% vs 17%).
🏢 Corporate Tax: 🇸🇲 San Marino offers a lower corporate rate (17% vs 21%), which can influence business location decisions.
📈 Capital Gains: 🇸🇲 San Marino taxes investment gains at a lower rate (17% vs 27.5%), benefiting investors.