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Tunisia vs San Marino
Tax Rate Comparison

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

๐Ÿ‡น๐Ÿ‡ณ Tunisia
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%
Reform consolidating; IMF program conditions
No change
9โ€“35%
35% top; EU association reforms ongoing
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
7โ€“19%
Standard 19% maintained
No change
17%
17% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
15โ€“35%
Tiered rates maintained
No change
17%
17% IRES; Pillar Two compliance
No change
Capital Gains Tax
Capital Gains Tax
10%
10% on securities
No change
0โ€“17%
CGT structure maintained
No change
Social Security & Payroll
Social Security / Payroll
~38.07%
CNSS sustainability challenge
No change
~30%
ISS reform; pension sustainability
No change
State, Regional & Local Taxes

๐Ÿ‡น๐Ÿ‡ณ Tunisia โ€” Municipal & Regional Taxes

Tunisia's 24 governorates and 350 municipalities levy local taxes including TCL (taxe sur les รฉtablissements ร  caractรจre industriel, commercial ou professionnel) at 0.1%โ€“0.2% of revenues, construction permits, and property taxes. Municipalities are responsible for local infrastructure and services. The Direction Gรฉnรฉrale des Impรดts administers national taxes. Tunisia has been under an IMF support program; significant fiscal reform has been required to stabilize public finances following political instability.

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.

Tunisia vs San Marino: Key Tax Differences (2026)

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

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

๐Ÿข Corporate Tax: ๐Ÿ‡ธ๐Ÿ‡ฒ San Marino offers a lower corporate rate (17% vs 35%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡น๐Ÿ‡ณ Tunisia taxes investment gains at a lower rate (10% vs 17%), benefiting investors.

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