San Marino—Taxes on Income, Profits & Capital Gains (% of rev)
Category: Fiscal & MonetarySource: World Bank World Development Indicators ↗Global Rank: #86 of 137Updated May 2026
Latest Value
19.4%
2023
YoY Change
+7.1%
2022 → 2023
Global Rank
#86
of 137 countries
Maximum
23.3%
2002
Minimum
14.6%
2012
CAGR
-0.9%
22 years
Last
19.4%
Previous
18.1%
Highest
23.3%
Lowest
14.6%
Source
World Bank World Development Indicators
San Marino's taxes on income, profits & capital gains (% of rev) was 19.4% in 2023, ranking #86 out of 137 countries. This represents a +7.1% change from 2022. Over the past 22 years, the highest recorded value was 23.3% (2002) and the lowest was 14.6% (2012). Data sourced from the World Bank World Development Indicators.
Source: World Bank World Development Indicators
Historical Data
| Year | Value | Change |
|---|---|---|
| 2023 | 19.4% | +7.1% |
| 2022 | 18.1% | -5.9% |
| 2021 | 19.3% | +7.5% |
| 2020 | 17.9% | -1.3% |
| 2019 | 18.2% | +5.7% |
| 2018 | 17.2% | +3.3% |
| 2017 | 16.6% | +7.9% |
| 2016 | 15.4% | -7.9% |
| 2015 | 16.7% | -2.5% |
| 2014 | 17.2% | +10.9% |
| 2013 | 15.5% | +6.1% |
| 2012 | 14.6% | -13.5% |
| 2011 | 16.9% | +8.0% |
| 2010 | 15.6% | -10.5% |
| 2009 | 17.4% | -5.7% |
| 2008 | 18.5% | -2.0% |
| 2007 | 18.9% | +1.0% |
| 2006 | 18.7% | -7.4% |
| 2005 | 20.2% | +4.8% |
| 2004 | 19.2% | -12.7% |
| 2003 | 22.0% | -5.4% |
| 2002 | 23.3% |
Top Countries — Taxes on Income, Profits & Capital Gains (% of rev)
| # | Country | Value | Year |
|---|---|---|---|
| 1 | Australia | 67.9% | 2022 |
| 2 | Papua New Guinea | 59.2% | 2023 |
| 3 | New Zealand | 56.9% | 2023 |
| 4 | United States | 56.7% | 2024 |
| 5 | Canada | 54.6% | 2024 |
| 6 | Ireland | 49.7% | 2022 |
| 7 | Malaysia | 49.4% | 2023 |
| 8 | Denmark | 48.9% | 2023 |
| 9 | South Africa | 48.0% | 2023 |
| 10 | Nicaragua | 41.8% | 2023 |
About This Indicator
Definition
Taxes on income, profits, and capital gains are taxes payable on the actual or presumed incomes, profits and capital gains. This indicator is expressed as a percentage of revenue which includes all transactions that add to the amount of economic value of a unit or sector.
Methodology
Data compiled by Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF).