San Marino vs Andorra
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇸🇲 San Marino — 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 — with corporate tax notably lower than neighbouring Italy.
🇦🇩 Andorra — Parish Taxes & Local Levies
Andorra's 7 parishes (parròquies) levy communal taxes including building and land taxes, commercial licence fees, and local service charges. Andorra only introduced a personal income tax (IRPF) in 2015 and corporate tax (IS) in 2012. This micro-state in the Pyrenees between France and Spain remains a significant tax haven due to very low VAT and no inheritance or capital gains tax. It has an Association Agreement with the EU.
San Marino vs Andorra: Key Tax Differences (2026)
💰 Income Tax: 🇸🇲 San Marino has a higher top income tax rate (9–35% vs 0–10%). 🇦🇩 Andorra is more favourable for high earners.
🛒 VAT/Sales Tax: San Marino has a higher consumption tax (17% vs 4.5%).
🏢 Corporate Tax: 🇦🇩 Andorra offers a lower corporate rate (10% vs 17%), which can influence business location decisions.
📈 Capital Gains: 🇦🇩 Andorra taxes investment gains at a lower rate (0% vs 17%), benefiting investors.