San Marino vs Switzerland: Corporate income tax (CIT) - statutory and targeted small business
Corporate income tax (CIT) - statutory and targeted small business over time
- San Marino
- Switzerland
How they compare
Switzerland currently reports 19.47 Percentage of taxable income against 18 Percentage of taxable income in San Marino, a difference of 1.47 Percentage of taxable income.
That makes Switzerland's figure about 1.1 times San Marino's.
Across all 27 years both countries report, Switzerland has been ahead every year.
San Marino ranks 89th and Switzerland ranks 87th of 128 countries.
Switzerland has averaged higher in every one of the 3 decades both report.
Head to head by decade
| Decade | San Marino | Switzerland | Difference | Ahead |
|---|---|---|---|---|
| 2000s | 20.9 Percentage of taxable income | 22.86 Percentage of taxable income | 1.96 Percentage of taxable income | Switzerland |
| 2010s | 17 Percentage of taxable income | 21.16 Percentage of taxable income | 4.16 Percentage of taxable income | Switzerland |
| 2020s | 17.14 Percentage of taxable income | 19.83 Percentage of taxable income | 2.69 Percentage of taxable income | Switzerland |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher corporate income tax (cit) - statutory and targeted small business, San Marino or Switzerland?
- Switzerland, at 19.47 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 San Marino and Switzerland?
- 1.47 Percentage of taxable income, with Switzerland ahead.
- How many years of comparable data are there for San Marino and Switzerland?
- 27 years are reported by both, from 2000 to 2026.
- How do San Marino and Switzerland rank globally for corporate income tax (cit) - statutory and targeted small business?
- San Marino ranks 89th and Switzerland ranks 87th 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.