WorldTax Compareโ† All Comparisons

Thailand vs San Marino
Tax Rate Comparison

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

๐Ÿ‡น๐Ÿ‡ญ Thailand
vs
๐Ÿ‡ธ๐Ÿ‡ฒ San Marino
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
0โ€“35%
Stable structure; digital economy workers taxed
No change
9โ€“35%
35% top; EU association reforms ongoing
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
7%
7% maintained; discussion to restore 10% continues
No change
17%
17% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
20%
20% stable; Pillar Two compliance for qualifying groups
No change
17%
17% IRES; Pillar Two compliance
No change
Capital Gains Tax
Capital Gains Tax
0โ€“35%
Listed shares remain exempt; property gains at income rates
No change
0โ€“17%
CGT structure maintained
No change
Social Security & Payroll
Social Security / Payroll
10%
SSF reforms ongoing; coverage expansion
No change
~30%
ISS reform; pension sustainability
No change
State, Regional & Local Taxes

๐Ÿ‡น๐Ÿ‡ญ Thailand โ€” Municipal & Local Organization Taxes

Thailand's 77 provinces contain various Local Administrative Organizations (LAOs) โ€” municipalities, sub-district organizations (TAO), and special areas (Bangkok, Pattaya). LAOs levy Local Development Tax (LDT) on land at low rates (0.01%โ€“0.5% of assessed value). The Land and Building Tax (LBT) implemented in 2020 applies at 0.01%โ€“3% based on use type. Bangkok has the highest real estate values. The Revenue Department administers national taxes centrally.

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.

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.

Thailand vs San Marino: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: Thailand and San Marino have similar top income tax rates (0โ€“35% vs 9โ€“35%).

๐Ÿ›’ VAT/Sales Tax: San Marino has a higher consumption tax (7% vs 17%).

๐Ÿข Corporate Tax: ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino offers a lower corporate rate (17% vs 20%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino taxes investment gains at a lower rate (17% vs 35%), benefiting investors.

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