Updated December 2025
Compare Tax Residency Programs Worldwide โ Page 163
Explore tax rates, visa requirements, and residency benefits in 30+ countries
How It Works
Select any comparison to see detailed side-by-side tax calculations. Enter your income to see exact tax amounts, effective rates, and take-home pay for each country.
๐ธ๐ฒSan Marino๐ฑ๐บLuxembourg
Flat vs Progressive
21.5%
Flat
22.4%
Progressive
Winner:๐ธ๐ฒ San Marino-0.9%
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Official 2025 rates
๐ธ๐ฒSan Marino๐ฒ๐นMalta
Non-Dom vs Flat
21.5%
Flat
38.7%
Progressive + Non-Dom
Winner:๐ธ๐ฒ San Marino-17.2%
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Official 2025 rates
๐ธ๐ฒSan Marino๐ณ๐ฑNetherlands
Flat vs Progressive + 30% Ruling
21.5%
Flat
70.6%
Progressive + 30% Ruling
Winner:๐ธ๐ฒ San Marino-49.1%
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Official 2025 rates
๐ธ๐ฒSan Marino๐ต๐ฑPoland
Flat vs Progressive
21.5%
Flat
42.0%
Progressive
Winner:๐ธ๐ฒ San Marino-20.5%
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Official 2025 rates
๐ธ๐ฒSan Marino๐ต๐นPortugal
NHR vs Flat
21.5%
Flat
51.2%
NHR 2.0
Winner:๐ธ๐ฒ San Marino-29.7%
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Official 2025 rates
๐ธ๐ฒSan Marino๐ท๐ดRomania
Flat vs Flat
21.5%
Flat
35.0%
Flat
Winner:๐ธ๐ฒ San Marino-13.5%
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Official 2025 rates
๐ธ๐ฒSan Marino๐ธ๐ฐSlovakia
Flat vs Flat
21.5%
Flat
36.5%
Flat
Winner:๐ธ๐ฒ San Marino-15.0%
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Official 2025 rates
๐ธ๐ฒSan Marino๐ธ๐ฎSlovenia
Flat vs Progressive
21.5%
Flat
62.8%
Progressive
Winner:๐ธ๐ฒ San Marino-41.3%
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Official 2025 rates
๐ธ๐ฒSan Marino๐ช๐ธSpain
Beckham Law vs Flat
21.5%
Flat
30.5%
Beckham Law
Winner:๐ธ๐ฒ San Marino-9.0%
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Official 2025 rates
๐ธ๐ฒSan Marino๐ธ๐ชSweden
Flat vs Progressive
21.5%
Flat
37.7%
Progressive
Winner:๐ธ๐ฒ San Marino-16.2%
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Official 2025 rates
๐ธ๐ฒSan Marino๐ฆ๐ฑAlbania
Flat vs Progressive
21.5%
Flat
32.1%
Progressive
Winner:๐ธ๐ฒ San Marino-10.6%
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Official 2025 rates
๐ธ๐ฒSan Marino๐ฆ๐ฉAndorra
Flat vs Progressive
21.5%
Flat
13.4%
Progressive
Winner:๐ฆ๐ฉ Andorra-8.1%
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Official 2025 rates
Important Note
Comparisons are based on official 2025 tax rates for income of โฌ150,000/year. Results may vary based on individual circumstances, deductions, and specific tax regimes. Always consult with a tax advisor for personalized advice.