Dominican Republic vs San Marino
Tax Rate Comparison
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๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ฉ๐ด Dominican Republic โ Municipal Taxes
The Dominican Republic's 32 provinces and 158 municipalities levy the impuesto a la propiedad inmobiliaria (IPI) on properties above DOP 9.5M at 1%, commercial licences, and local service fees. The DGII (Direcciรณn General de Impuestos Internos) administers national taxes. The DR has been one of the fastest-growing economies in Latin America, with tourism, manufacturing (free trade zones), and remittances as key pillars. Tax reform has been ongoing to improve collection and reduce evasion.
๐ธ๐ฒ San Marino โ 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 โ with corporate tax notably lower than neighbouring Italy.
Dominican Republic vs San Marino: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ธ๐ฒ San Marino has a higher top income tax rate (0โ25% vs 9โ35%). ๐ฉ๐ด Dominican Republic is more favourable for high earners.
๐ VAT/Sales Tax: Dominican Republic has a higher consumption tax (18% vs 17%).
๐ข Corporate Tax: ๐ธ๐ฒ San Marino offers a lower corporate rate (17% vs 27%), which can influence business location decisions.
๐ Capital Gains: ๐ธ๐ฒ San Marino taxes investment gains at a lower rate (17% vs 27%), benefiting investors.