San Marino vs Ecuador
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.
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.
๐ช๐จ Ecuador โ Municipal & Provincial Taxes
Ecuador's 24 provinces and 221 cantons (municipalities) levy the impuesto predial (property tax at 0.025%โ0.5%), impuesto de patente (business licence), and municipal assets tax. Guayaquil and Quito have the highest municipal commercial charges. The Internal Revenue Service (SRI) administers national taxes. Ecuador uses the US dollar as official currency since 2000, providing monetary stability. Tax reform has been ongoing under successive administrations facing fiscal pressures from oil price volatility.
San Marino vs Ecuador: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ช๐จ Ecuador has a higher top income tax rate (9โ35% vs 0โ37%). ๐ธ๐ฒ San Marino is more favourable for high earners.
๐ VAT/Sales Tax: San Marino has a higher consumption tax (17% vs 15%).
๐ข Corporate Tax: ๐ธ๐ฒ San Marino offers a lower corporate rate (17% vs 25%), which can influence business location decisions.
๐ Capital Gains: ๐ช๐จ Ecuador taxes investment gains at a lower rate (10% vs 17%), benefiting investors.