- Method Generated Researched
- Attractive Tax System for Digital Nomads High-net-worth residency available; 7% flat tax for new residents under specific… No dedicated nomad tax regime is recorded in the country prep or tax profile. Residents…
- Controlled Foreign Company (CFC) Rules No specific CFC rules, making it a favorable holding location. No CFC rules are recorded in the country tax profile; other anti-avoidance and reporting…
- Corporate Tax 17% standard rate (8.5% for new startups for the first 5 years). Standard proportional IGR is 18% for 2026–2030. Qualifying new businesses can receive a…
- Currency & Banking 1 EUR ≈ 1.09 USD. Uses Euro despite not being in the EU. Euro (EUR). Country-prep reference dated 22 October 2026: 1 USD = 0.8925 EUR, or about 1…
- Dividend Withholding Tax 5% (for residents) to 13%. Headline dividend withholding is 5%, subject to domestic exemptions and applicable tax…
8 more changes
- Highest Income Tax Bracket 35% (on income exceeding €80,000). 35% on income over €80,000
- Power 230V, 50Hz, 🔌 Type C, F, and L (standard Italian 3-pin) 230 V, 50 Hz; Type C/F (Europlug/Schuko) and Type L sockets.
- Public Transport Passes AB Card for the international bus line (Rimini-San Marino). €5 per single trip. Bonelli Bus Serravalle–Rimini costs €4.50 one way; ride bundles cost €41 for 12 rides, €90…
- SIM Card TMS (Telecom Italia San Marino) or Prima. Italian SIMs (TIM, WindTre) work without… TIM San Marino Store, Via 28 Luglio 212, Borgo Maggiore: +Mobile 50 GIGA costs €7.95/month…
- Tap Water Drinkable and high quality, sourced from local springs and Italy. Drinkable.
- Tax System Territorial and Worldwide (depending on residency status). Residents are taxed on worldwide income; the country tax profile records a 183-day…
- Theater Venues Teatro Nuovo (Piazza Fontana) - largest theater in the Republic. Teatro Nuovo, Piazza Marino Tini 7, Dogana, within Serravalle municipality; the official…
- VAT No VAT/IVA; instead uses 'Monofase' (Single stage tax) usually around 17%. No VAT, but has a 17% Monofase (Import tax)
fix pass aligned Tap Water, Power, SIM Card, Dividend Withholding Tax, Highest Income Tax Bracket, VAT, Controlled Foreign Company (CFC) Rules and Attractive Tax System for Digital Nomads with the shared country prep and latest researched capital guide; Currency & Banking now cites the prep’s original exchange rate source with its original retrieval date. Retained Corporate Tax and Tax System values; clarified their country-dataset basis and the limits of tax-office evidence. Rechecked SIM Card and Theater Venues addresses and prices; explicitly retained unsupported accommodation, coworking, cafe, rental, gym and property details under Not verified. Updated the verification date and documented the fix-pass evidence limits. Source