WorldTax Compareโ† All Comparisons

Poland vs San Marino
Tax Rate Comparison

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

๐Ÿ‡ต๐Ÿ‡ฑ Poland
vs
๐Ÿ‡ธ๐Ÿ‡ฒ San Marino
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

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

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
12โ€“32%
Potential third (40%) bracket for very high earners
No change
9โ€“35%
35% top; EU association reforms ongoing
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
5โ€“23%
Food VAT returning to 5% after 0% temporary measure
No change
17%
17% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
9โ€“19%
CIT stable; EU harmonization ongoing
No change
17%
17% IRES; Pillar Two compliance
No change
Capital Gains Tax
Capital Gains Tax
19%
Potential revision to capital income taxation
No change
0โ€“17%
CGT structure maintained
No change
Social Security & Payroll
Social Security / Payroll
~34.6%
Pension system pressures; contributions stable
No change
~30%
ISS reform; pension sustainability
No change
State, Regional & Local Taxes

๐Ÿ‡ต๐Ÿ‡ฑ Poland โ€” Local & Municipal Taxes

Poland's 16 voivodeships do not levy their own income taxes. Municipalities collect property tax (podatek od nieruchomoล›ci) within national limits. The Polish Deal (Polski ลad) reforms of 2022 significantly changed income tax. A health insurance contribution (9% of income) is no longer deductible, effectively raising the burden. The JDG (sole proprietor) regime offers flat 19% or lump-sum options.

๐Ÿ‡ธ๐Ÿ‡ฒ 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.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Poland vs San Marino: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino has a higher top income tax rate (12โ€“32% vs 9โ€“35%). ๐Ÿ‡ต๐Ÿ‡ฑ Poland is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Poland has a higher consumption tax (5โ€“23% vs 17%).

๐Ÿข Corporate Tax: ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino offers a lower corporate rate (17% vs 19%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino taxes investment gains at a lower rate (17% vs 19%), benefiting investors.

Related Comparisons

๐Ÿ‡ต๐Ÿ‡ฑ Poland vs ๐Ÿ‡ง๐Ÿ‡ฌ BulgariaTax comparison๐Ÿ‡ต๐Ÿ‡ฑ Poland vs ๐Ÿ‡ญ๐Ÿ‡ท CroatiaTax comparison๐Ÿ‡ต๐Ÿ‡ฑ Poland vs ๐Ÿ‡จ๐Ÿ‡ฟ Czech RepublicTax comparison๐Ÿ‡ต๐Ÿ‡ฑ Poland vs ๐Ÿ‡ซ๐Ÿ‡ท FranceTax comparison๐Ÿ‡ต๐Ÿ‡ฑ Poland vs ๐Ÿ‡ฉ๐Ÿ‡ช GermanyTax comparison๐Ÿ‡ต๐Ÿ‡ฑ Poland vs ๐Ÿ‡ญ๐Ÿ‡บ HungaryTax comparison๐Ÿ‡ต๐Ÿ‡ฑ Poland vs ๐Ÿ‡ณ๐Ÿ‡ฑ NetherlandsTax comparison๐Ÿ‡ต๐Ÿ‡ฑ Poland vs ๐Ÿ‡ท๐Ÿ‡ด RomaniaTax comparison๐Ÿ‡ต๐Ÿ‡ฑ Poland vs ๐Ÿ‡ท๐Ÿ‡ธ SerbiaTax comparison๐Ÿ‡ต๐Ÿ‡ฑ Poland vs ๐Ÿ‡ธ๐Ÿ‡ฐ SlovakiaTax comparison๐Ÿ‡ต๐Ÿ‡ฑ Poland vs ๐Ÿ‡ธ๐Ÿ‡ฎ SloveniaTax comparison๐Ÿ‡ต๐Ÿ‡ฑ Poland vs ๐Ÿ‡ฌ๐Ÿ‡ง United KingdomTax comparison