Russia vs San Marino
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ท๐บ Russia โ Regional & Municipal Taxes
Russia's 89 federal subjects (regions, republics, territories) set their own rates for the regional corporate income tax share (within federal bounds: regions get 17% of 20% national rate, can reduce to 12.5%). Property tax is regional, vehicle tax is regional, and transport tax varies by region. Municipal taxes are limited: land tax (0.3%โ1.5%) and individual property tax are locally determined within federal parameters. Sanctions have significantly affected the international tax landscape for Russian entities.
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.
Russia vs San Marino: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ธ๐ฒ San Marino has a higher top income tax rate (13โ22% vs 9โ35%). ๐ท๐บ Russia is more favourable for high earners.
๐ VAT/Sales Tax: Russia has a higher consumption tax (20% vs 17%).
๐ข Corporate Tax: ๐ธ๐ฒ San Marino offers a lower corporate rate (17% vs 25%), which can influence business location decisions.
๐ Capital Gains: ๐ธ๐ฒ San Marino taxes investment gains at a lower rate (17% vs 22%), benefiting investors.