San Marino vs Venezuela
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇸🇲 San Marino — 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 — with corporate tax notably lower than neighbouring Italy.
🇻🇪 Venezuela — Municipal & State Taxes
Venezuela's 23 states and Caracas Capital District have constitutionally defined taxing powers. States levy taxes on minerals, hydrocarbons (petróleo royalties), and salinas. Municipalities levy the Impuesto sobre Actividades Económicas (IAE) — a gross receipts tax — at 0.5%–10% on businesses, varying dramatically by municipality. The SENIAT (tax authority) administers national taxes. Hyperinflation (2017–2021) destroyed the bolívar and most formal taxation. Dollarization and new strong bolívar (VES) partially stabilized the system. Significant informal economy.
San Marino vs Venezuela: Key Tax Differences (2026)
💰 Income Tax: 🇸🇲 San Marino has a higher top income tax rate (9–35% vs 6–34%). 🇻🇪 Venezuela is more favourable for high earners.
🛒 VAT/Sales Tax: San Marino has a higher consumption tax (17% vs 16%).
🏢 Corporate Tax: 🇸🇲 San Marino offers a lower corporate rate (17% vs 34%), which can influence business location decisions.
📈 Capital Gains: 🇸🇲 San Marino taxes investment gains at a lower rate (17% vs 34%), benefiting investors.