San Marino vs Argentina
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.
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.
๐ฆ๐ท Argentina โ Provincial & Municipal Taxes
Argentina's 23 provinces and CABA each levy their own Ingresos Brutos (gross receipts tax) at 1%โ8%, one of the most distortive taxes in the system. Municipalities add tasas (fees/rates) on commercial activity. Property taxes (inmobiliario) are provincial. The national IIBB cascades through supply chains, raising effective business costs significantly. Buenos Aires province has higher rates than interior provinces. Frequent tax amnesties and complex withholding regimes add compliance burden.
San Marino vs Argentina: Key Tax Differences (2026)
๐ฐ Income Tax: San Marino and Argentina have similar top income tax rates (9โ35% vs 5โ35%).
๐ VAT/Sales Tax: Argentina has a higher consumption tax (17% vs 10.5โ21%).
๐ข Corporate Tax: ๐ธ๐ฒ San Marino offers a lower corporate rate (17% vs 35%), which can influence business location decisions.
๐ Capital Gains: ๐ฆ๐ท Argentina taxes investment gains at a lower rate (15% vs 17%), benefiting investors.