San Marino
5.3/10
105th of 217
San Marino or Tonga: which taxes less?
Both tax systems side by side, headline rates and the gap between them.
Level pegging: San Marino and Tonga weigh about the same on the taxpayer.
Tonga
5.3/10
99th of 217
| Tax | San Marino | Tonga | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 17% | 25% | −8.0 points |
| Personal income tax top bracket | 12% to 50% | 0% to 25% | +25.0 points |
| VAT standard rate | 0% | 15% | −15.0 points |
Detailed schedules
Corporate income tax
San Marino
| General income tax Single flat rate on taxable income | 17% |
Tonga
n/a
Personal income tax
San Marino
n/a
Tonga
| Up to 12,000 TOP Scale effective since July 1, 2021 | 0% |
| 12,001 to 30,000 TOP | 10% |
| 30,001 to 50,000 TOP | 15% |
| 50,001 to 70,000 TOP | 20% |
| Over 70,000 TOP | 25% |
- San Marino : www.consigliograndeegenerale.sm
- Tonga : www.revenue.gov.to