San Marino or United States: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Lighter: San Marino, ahead by 0.2 FiScore point.

Tax San Marino United States Gap
Corporate income tax headline rate 17% 21% −4.0 points
Personal income tax top bracket 12% to 50% 10% to 37% +13.0 points
VAT standard rate 0% 11.73% −11.7 points

Detailed schedules

Corporate income tax

San Marino

General income tax Single flat rate on taxable income 17%

United States

Federal tax 21%
State tax 0% to over 9% depending on the state n/a
See the San Marino page See the United States page