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San Marino vs Peru
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‡ต๐Ÿ‡ช Peru
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
8โ€“30%
Rates stable; tax formalization drive
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
17%
17% maintained
No change
18%
18% stable; digital services included
No change
Corporate Tax Rate
Corporate Tax Rate
17%
17% IRES; Pillar Two compliance
No change
29.5%
29.5%; Pillar Two framework in development
No change
Capital Gains Tax
Capital Gains Tax
0โ€“17%
CGT structure maintained
No change
5%
5% dividend rate maintained
No change
Social Security & Payroll
Social Security / Payroll
~30%
ISS reform; pension sustainability
No change
~32%
Mixed pension system; ONP and AFP reform progressing
No change
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‡ต๐Ÿ‡ช Peru โ€” Municipal Taxes & Regional Licenses

Peru's 25 regions and 1,874 municipalities have limited tax powers. Municipalities levy Impuesto Predial (property tax at 0.2%โ€“1% of self-assessed value), vehicle tax (Impuesto al Patrimonio Vehicular), and business licences. Alcabala (property transfer tax) is municipal at 3% of value above 10 UIT. The national tax authority (SUNAT) administers income and VAT taxes. Peru has a flat corporate rate and progressive personal income tax system.

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 Peru: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino has a higher top income tax rate (9โ€“35% vs 8โ€“30%). ๐Ÿ‡ต๐Ÿ‡ช Peru is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Peru has a higher consumption tax (17% vs 18%).

๐Ÿข Corporate Tax: ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino offers a lower corporate rate (17% vs 29.5%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ต๐Ÿ‡ช Peru taxes investment gains at a lower rate (5% vs 17%), benefiting investors.

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