Faroe Islands vs San Marino: Corporate income tax (CIT) - statutory and targeted small business

Faroe Islands
18 Percentage of taxable income
in 2026
San Marino
18 Percentage of taxable income
in 2026
Faroe Islands rank
89th
San Marino rank
89th

Corporate income tax (CIT) - statutory and targeted small business over time

  • Faroe Islands
  • San Marino
0510152025200020132026

How they compare

Faroe Islands 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 4 times across 27 shared years of data; in 2000 it was San Marino ahead.

Faroe Islands ranks 89th and San Marino ranks 89th of 128 countries.

Across the 3 decades both report, Faroe Islands averaged higher in 2 and San Marino in 1.

Head to head by decade

Decade Faroe Islands San Marino Difference Ahead
2000s 19.2 Percentage of taxable income 20.9 Percentage of taxable income 1.7 Percentage of taxable income San Marino
2010s 18 Percentage of taxable income 17 Percentage of taxable income 1 Percentage of taxable income Faroe Islands
2020s 18 Percentage of taxable income 17.14 Percentage of taxable income 0.8571 Percentage of taxable income Faroe Islands

Averages of every year both report within each decade.

Frequently asked questions

Which has higher corporate income tax (cit) - statutory and targeted small business, Faroe Islands or San Marino?
Faroe Islands, 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 Faroe Islands and San Marino?
0 Percentage of taxable income, with Faroe Islands ahead.
How many years of comparable data are there for Faroe Islands and San Marino?
27 years are reported by both, from 2000 to 2026.
How do Faroe Islands and San Marino rank globally for corporate income tax (cit) - statutory and targeted small business?
Faroe Islands 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

Share, cite or embed this page

Cite this page

Faroe Islands vs San Marino: Corporate income tax (CIT) - statutory and targeted small business. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 18 September 2026, from https://economy.statizoid.com/compare/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/faroe-islands/san-marino/

Embed or link this data

Paste this into a page to link back to these figures. The data itself is free to reuse under OECD Terms and Conditions (attribution required); please keep the attribution.

<a href="https://economy.statizoid.com/compare/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/faroe-islands/san-marino/">Faroe Islands vs San Marino: Corporate income tax (CIT) - statutory and targeted small business</a> — Statizoid

About this data

Indicator
Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
146 places, 3,929 data points, 2000–2026
Last refreshed

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.