WorldTax Compareโ† All Comparisons

San Marino vs Netherlands
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‡ณ๐Ÿ‡ฑ Netherlands
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
9.32โ€“49.5%
Box 3 reform: actual returns taxed (not deemed)
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
17%
17% maintained
No change
9โ€“21%
Reduced 9% rate under review
No change
Corporate Tax Rate
Corporate Tax Rate
17%
17% IRES; Pillar Two compliance
No change
19โ€“25.8%
Stable; Pillar Two global minimum tax applies
No change
Capital Gains Tax
Capital Gains Tax
0โ€“17%
CGT structure maintained
No change
~38%
Box 3 new regime: actual return basis
No change
Social Security & Payroll
Social Security / Payroll
~30%
ISS reform; pension sustainability
No change
~28%
AOW/WW/WIA contributions ceiling raised
โ–ฒ +0.4pp 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‡ณ๐Ÿ‡ฑ Netherlands โ€” Municipal & Water Board Taxes

The Netherlands is a unitary state โ€” income tax is set nationally. Municipalities levy property taxes (OZB) and water boards (waterschappen) charge annual water management levies. The Box 3 system is under ongoing reform following Supreme Court rulings. New Box 3 reform taxes actual returns from 2027.

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 Netherlands: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands has a higher top income tax rate (9โ€“35% vs 9.32โ€“49.5%). ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Netherlands has a higher consumption tax (17% vs 9โ€“21%).

๐Ÿข Corporate Tax: ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino offers a lower corporate rate (17% vs 25.8%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino taxes investment gains at a lower rate (17% vs 38%), benefiting investors.

Related Comparisons

๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฆ๐Ÿ‡ฉ AndorraTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฒ๐Ÿ‡จ MonacoTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฑ๐Ÿ‡ฎ LiechtensteinTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฆ๐Ÿ‡ฑ AlbaniaTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฆ๐Ÿ‡ด AngolaTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฆ๐Ÿ‡ท ArgentinaTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฆ๐Ÿ‡ฒ ArmeniaTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฆ๐Ÿ‡บ AustraliaTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฆ๐Ÿ‡น AustriaTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ฆ๐Ÿ‡ฟ AzerbaijanTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ง๐Ÿ‡ธ BahamasTax comparison๐Ÿ‡ธ๐Ÿ‡ฒ San Marino vs ๐Ÿ‡ง๐Ÿ‡ญ BahrainTax comparison