Which has higher taxes on income, profits and capital gains, San Marino or Spain?

Spain, at 22.0% against 21.8% in San Marino as of 2024.

How many years of comparable data are there for San Marino and Spain?

24 years are reported by both, from 1995 to 2024.

Where does this data come from?

Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF), published as Taxes on income, profits and capital gains (% of revenue). Statizoid refreshes it automatically from the source and publishes the full history for both places.

San Marino vs Spain: Taxes on income, profits and capital gains

San Marino

21.8%

in 2024

Spain

22.0%

in 2024

San Marino rank

86th

Spain rank

84th

Taxes on income, profits and capital gains over time

San Marino
Spain

How they compare

Spain currently reports 22.0% against 21.8% in San Marino, a difference of 0.2%.

The two have swapped places 3 times across 24 shared years of data; in 1995 it was San Marino ahead.

San Marino ranks 86th and Spain ranks 84th of 153 countries.

Across the 4 decades both report, San Marino averaged higher in 1 and Spain in 3.

Head to head by decade

Decade	San Marino	Spain	Difference	Ahead
1990s	25.9%	23.3%	2.6%	San Marino
2000s	19.8%	24.8%	5.1%	Spain
2010s	16.4%	19.5%	3.1%	Spain
2020s	19.3%	21.0%	1.7%	Spain

Averages of every year both report within each decade.

Frequently asked questions

Which has higher taxes on income, profits and capital gains, San Marino or Spain?: Spain, at 22.0% against 21.8% in San Marino as of 2024.
What is the difference in taxes on income, profits and capital gains between San Marino and Spain?: 0.2%, with Spain ahead.
How many years of comparable data are there for San Marino and Spain?: 24 years are reported by both, from 1995 to 2024.
How do San Marino and Spain rank globally for taxes on income, profits and capital gains?: San Marino ranks 86th and Spain ranks 84th of 153 countries.
Where does this data come from?: Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF), published as Taxes on income, profits and capital gains (% of revenue). Statizoid refreshes it automatically from the source and publishes the full history for both places.

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San Marino vs Spain: Taxes on income, profits and capital gains. Statizoid, drawing on Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Retrieved 18 September 2026, from https://public-sector.statizoid.com/compare/taxes-on-income-profits-and-capital-gains-percent-of-revenue/san-marino/spain/

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About this data

Indicator: Taxes on income, profits and capital gains (% of revenue)
Unit: % of revenue
Source: Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF)
Licence: CC BY 4.0 (World Bank Open Data)
Coverage: 194 places, 5,670 data points, 1972–2024
Last refreshed: 17 September 2026

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.