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Ethiopia vs San Marino
Tax Rate Comparison

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

πŸ‡ͺπŸ‡Ή Ethiopia
vs
πŸ‡ΈπŸ‡² San Marino
Tax Year:

πŸ’° Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country β€” side by side.

Enter your annual income above to see your personal tax comparison β†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0–35%
Fiscal modernization continuing; bracket adjustments for inflation
No change
9–35%
35% top; EU association reforms ongoing
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
15%
15% standard
No change
17%
17% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
30%
30%; industrial parks offer incentives
No change
17%
17% IRES; Pillar Two compliance
No change
Capital Gains Tax
Capital Gains Tax
15%
15% maintained
No change
0–17%
CGT structure maintained
No change
Social Security & Payroll
Social Security / Payroll
~17%
Pension expansion targeted
No change
~30%
ISS reform; pension sustainability
No change
State, Regional & Local Taxes

πŸ‡ͺπŸ‡Ή Ethiopia β€” Regional State Taxes

Ethiopia's 11 regional states and 2 chartered cities (Addis Ababa, Dire Dawa) have their own revenue authorities. Regional states collect income tax on employees of regional civil servants and businesses registered in their regions. Agricultural income tax is exclusively regional, though poorly collected in rural areas. The Ethiopian Revenues and Customs Authority (ERCA) administers federal taxes. Addis Ababa has the most developed tax administration. Turnover tax (TOT) of 2% applies to businesses below VAT threshold.

πŸ‡ΈπŸ‡² San Marino β€” 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 β€” 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.

Ethiopia vs San Marino: Key Tax Differences (2026)

πŸ’° Income Tax: Ethiopia and San Marino have similar top income tax rates (0–35% vs 9–35%).

πŸ›’ VAT/Sales Tax: San Marino has a higher consumption tax (15% vs 17%).

🏒 Corporate Tax: πŸ‡ΈπŸ‡² San Marino offers a lower corporate rate (17% vs 30%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡ͺπŸ‡Ή Ethiopia taxes investment gains at a lower rate (15% vs 17%), benefiting investors.

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