Armenia vs San Marino: Corporate income tax (CIT) - statutory and targeted small business
Corporate income tax (CIT) - statutory and targeted small business over time
- Armenia
- San Marino
How they compare
Armenia currently reports 18 Percentage of taxable income against 18 Percentage of taxable income in San Marino, a difference of 0 Percentage of taxable income.
The two have swapped places 3 times across 27 shared years of data; in 2000 it was Armenia ahead.
Armenia ranks 89th and San Marino ranks 89th of 128 countries.
Across the 3 decades both report, Armenia averaged higher in 2 and San Marino in 1.
Head to head by decade
| Decade | Armenia | San Marino | Difference | Ahead |
|---|---|---|---|---|
| 2000s | 20.5 Percentage of taxable income | 20.9 Percentage of taxable income | 0.4 Percentage of taxable income | San Marino |
| 2010s | 20 Percentage of taxable income | 17 Percentage of taxable income | 3 Percentage of taxable income | Armenia |
| 2020s | 18 Percentage of taxable income | 17.14 Percentage of taxable income | 0.8571 Percentage of taxable income | Armenia |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher corporate income tax (cit) - statutory and targeted small business, Armenia or San Marino?
- Armenia, at 18 Percentage of taxable income against 18 Percentage of taxable income in San Marino as of 2026.
- What is the difference in corporate income tax (cit) - statutory and targeted small business between Armenia and San Marino?
- 0 Percentage of taxable income, with Armenia ahead.
- How many years of comparable data are there for Armenia and San Marino?
- 27 years are reported by both, from 2000 to 2026.
- How do Armenia and San Marino rank globally for corporate income tax (cit) - statutory and targeted small business?
- Armenia ranks 89th and San Marino ranks 89th of 128 countries.
- Where does this data come from?
- Organisation for Economic Co-operation and Development, published as Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.
Individual pages
About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.