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San Marino vs Germany
Tax Rate Comparison

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

๐Ÿ‡ธ๐Ÿ‡ฒ San Marino
vs
๐Ÿ‡ฉ๐Ÿ‡ช Germany
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
9โ€“35%
35% top; EU association reforms ongoing
No change
14โ€“45%
Basic allowance ~โ‚ฌ12,336; bracket creep relief
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
17%
17% maintained
No change
7โ€“19%
Standard 19% unchanged
No change
Corporate Tax Rate
Corporate Tax Rate
17%
17% IRES; Pillar Two compliance
No change
~29%
Coalition discussions on lowering to 25% ongoing
โ–ผ -0.5pp vs 2025
Capital Gains Tax
Capital Gains Tax
0โ€“17%
CGT structure maintained
No change
25%
Investment income reform proposals under review
No change
Social Security & Payroll
Social Security / Payroll
~30%
ISS reform; pension sustainability
No change
~41.5%
Health insurance rising; pension base up
โ–ฒ +0.5pp vs 2025
State, Regional & Local Taxes

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.

๐Ÿ‡ฉ๐Ÿ‡ช Germany โ€” Trade Tax (Gewerbesteuer) & Church Tax

Germany's 16 Bundeslรคnder apply federal income tax rates uniformly โ€” no state income tax variation. Municipalities levy Gewerbesteuer (trade tax) on business profits at ~7โ€“17% effective. Church tax (Kirchensteuer) of 8โ€“9% of income tax applies to registered members. The solidarity surcharge (Soli) now only applies to the top ~10% of earners.

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.

San Marino vs Germany: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ฉ๐Ÿ‡ช Germany has a higher top income tax rate (9โ€“35% vs 14โ€“45%). ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Germany has a higher consumption tax (17% vs 7โ€“19%).

๐Ÿข Corporate Tax: ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino offers a lower corporate rate (17% vs 29%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino taxes investment gains at a lower rate (17% vs 25%), benefiting investors.

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