Southern Europe
Vatican City tax rates 2026
The world's smallest sovereign state levies no personal income tax and no corporate tax. Its finances rest on donations, museum revenue and investment income rather than taxation.
Territorial
Last verified
The taxes
| Personal income (top) | NoneThere is no personal income tax. Employees of the Holy See are not subject to income tax on their salaries. |
|---|---|
| Corporate income | None |
| Capital gains | There is no corporate income tax. |
| VAT | None |
| Dividends (WHT) | None |
| Interest (WHT) | None |
| Royalties (WHT) | None |
| Social security (employee) | None |
| Social security (employer) | None |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | No property tax. |
| Other | The Vatican has no general tax system. It uses the euro under a monetary agreement with the EU but is not an EU member. Residence is restricted to clergy, Swiss Guards and a small number of officials, and is not available to investors. |
How the system works
- Tax system
- Territorial
- Foreign income
- Largely outside scope (territorial)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
- Special regime
- Residence is limited to clergy, Swiss Guards and specified officials. There is no investor or ordinary residence route.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.