Kyrgyzstan 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.
๐ฐ๐ฌ Kyrgyzstan โ Oblast & Municipal Taxes
Kyrgyzstan's 9 regions (oblastylar) and cities of Bishkek/Osh have limited independent taxing powers. Kyrgyzstan is a landlocked, mountainous country dependent on gold mining (Kumtor mine), remittances from Russia, and transit trade. The country experienced political instability (three revolutions since 2005). A unified tax code simplified the system. The patent tax system allows small informal traders to pay lump-sum taxes. EAEU membership since 2015 affects customs and VAT harmonization with Russia, Kazakhstan, Belarus, and Armenia.
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.
Kyrgyzstan vs San Marino: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ธ๐ฒ San Marino has a higher top income tax rate (10% vs 9โ35%). ๐ฐ๐ฌ Kyrgyzstan is more favourable for high earners.
๐ VAT/Sales Tax: San Marino has a higher consumption tax (12% vs 17%).
๐ข Corporate Tax: ๐ฐ๐ฌ Kyrgyzstan offers a lower corporate rate (10% vs 17%), which can influence business location decisions.
๐ Capital Gains: ๐ฐ๐ฌ Kyrgyzstan taxes investment gains at a lower rate (10% vs 17%), benefiting investors.