- Method Generated Researched
- Attractive Tax System for Digital Nomads Elective Residency via high-income or investment. 7% tax for new residents/pensioners… No dedicated nomad tax regime is recorded in the country prep or tax profile. Residents…
- Best Coworking Space Innovation Square (San Marino City, approx. €20/day) - state-of-the-art hub. Master Coworking in Rimini, roughly 20 km away: Via Flaminia 267, entrance Via Palmiri 6…
- Controlled Foreign Company (CFC) Rules Yes, following international OECD standards. No CFC rules recorded in the country tax profile, verified 9 October 2026.
- Corporate Tax 17% (Standard rate; can be as low as 8.5% for startups). Standard proportional IGR is 18% for 2026–2030. Qualifying new businesses can receive a…
- Currency & Banking 1 EUR ≈ 1.09 USD. San Marino uses the Euro but is not in the EU. Euro (EUR). Country-prep reference dated 22 October 2026: 1 USD = 0.8925 EUR, or about 1…
5 more changes
- Dividend Withholding Tax 5% (If certain conditions are met; usually 13% for individuals). Country tax profile headline: 5% dividend withholding; domestic and treaty exceptions…
- Power 230V, 50Hz, 🔌 Type C/F/L sockets 230 V, 50 Hz; Type C/F (Europlug/Schuko) and Type L sockets.
- Public Transport Passes SM Card for local bus discounts; single tickets €1.50. Bonelli Bus Domagnano–Rimini ride bundles: 12 rides €57, 30 rides €124 or 50 rides €152…
- SIM Card TMS (Telecom Italia San Marino) or Italian SIMs like TIM/WindTre (Roaming usually… TIM San Marino: +Mobile 50 GIGA €7.95/month or +Mobile 200 GIGA €9.95/month, plus €9.90…
- Tap Water Drinkable and high quality. Drinkable.
fix pass: Tap Water changed from drinkable and high quality to drinkable, matching the country prep; Power standardized to 230 V, 50 Hz and Type C/F/L; SIM Card now lists both national TIM offers (€7.95 for 50 GB and €9.95 for 200 GB), with the existing €9.90 activation and store address confirmed. Refreshed verification date and source retrieval dates for the reopened pages; marked Best Coworking Space distance and Must-See Landmarks visibility explicitly unverified, and clarified unsupported address, opening-hour and price claims. Currency and tax facts retained after comparison with the country references. (en.wikivoyage.org; telecomitalia.sm; telecomitalia.sm; mastercoworking.org)