- Income tax brackets updated
2026 refresh: verification date, data year, corporate tax rate 18%, brackets, WHT, social security, treaty count 28, tax authority URL, filing deadline, special regime, sources and notes Source
SM
San Marino
Southern Europe
EUR
SM · SMR · #190 · 4 cities
Nomad score
56/100
Compare
Top income tax
35.0%
Worldwide system
Corporate tax
18.0%
Monofase
None
standard rate
Tax residency
183 days
28 tax treaties
San Marino tax profile
Data year: 2026
- Tax system
- Worldwide Residents pay the general income tax (Imposta Generale sui Redditi, IGR) on worldwide income; non-residents pay on San Marino–source income. Individuals use eight progressive brackets (9–35% from 2026 under Allegato C of Legge 166/2013 as coordinated by Legge 141/2025). Companies and sole traders may instead use a proportional IGR rate (18% for 2026–2030, up from 17%). San Marino has no classical VAT; imports are charged a single-stage import tax (monofase, often 17% at standard rate) and many services bear a complementary services tax.
- Top PIT rate
- 35.0%
- Corporate tax rate
- 18.0%
- Monofase
- No Monofase
- Capital gains tax
- 10.0% Capital gains on qualifying assets (plusvalenze patrimoniali) are taxed separately at 10% from 2026 (Legge 141/2025 art. 13). Gains on participations held at least twelve months may be exempt for companies under participation rules. Other income categories use fixed separate rates (for example employment termination payments 2.5%/5%, foreign dividends optionally 3% on net amounts or progressive rates).
- Social security (employee)
- 8.4%
- Social security (employer)
- 33.5%
- Dividend withholding
- 5.0%
- Interest withholding
- 13.0%
- Royalty withholding
- 20.0%
- Treaty count
- 28
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | and above | 18.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 10,000 | 9.0% |
| EUR 10,001 | EUR 18,000 | 13.0% |
| EUR 18,001 | EUR 28,000 | 17.0% |
| EUR 28,001 | EUR 38,000 | 21.0% |
| EUR 38,001 | EUR 50,000 | 25.0% |
| EUR 50,001 | EUR 65,000 | 28.0% |
| EUR 65,001 | EUR 80,000 | 31.0% |
| EUR 80,001 | and above | 35.0% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| New company IGR reduction 50% reduction of the proportional IGR rate for qualifying newly established comp... | No rate or amount recorded | 5yr | Active |
Tax flags
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- An individual is generally tax resident with a registered address in San Marino or physical presence for more than six months in the tax year (183 days). Non-residents are taxed only on income deemed San Marino–source under Legge 166/2013 art. 5.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- July 31
Sources
- Legge 12 novembre 2025 n.141 (IGR reform) (accessed Oct 9, 2026) PIT Allegato C brackets, 18% proportional IGR 2026–2030, separate-taxation rates, filing by 31 July
- Ufficio Tributario (accessed Oct 9, 2026) Tax authority; IGR declarations and assessments
- KPMG / ANIS Republic of San Marino country profile (accessed Oct 9, 2026) Cross-check CIT/IGR structure, participation exemption, new-company relief, indirect taxes
- San Marino Consulate UK — Doing business guide (accessed Oct 9, 2026) Dividend, interest and royalty withholding; monofase import tax overview
- ISSA contribution rates — San Marino (accessed Oct 9, 2026) Headline ISS totals 8.4% employee / 33.5% employer
Change history
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-
- Income tax brackets updated
2026 refresh: verification date, data year, corporate tax rate 18%, brackets, WHT, social security, treaty count 28, tax authority URL, filing deadline, special regime, sources and notes Source
-
- Income tax brackets updated
2026 refresh: verification date, data year, corporate tax rate 18%, brackets, WHT, social security, treaty count 28, tax authority URL, filing deadline, special regime, sources and notes Source
-
- Income tax brackets updated
2026 refresh: verification date, data year, corporate tax rate 18%, brackets, WHT, social security, treaty count 28, tax authority URL, filing deadline, special regime, sources and notes Source
-
- Income tax brackets updated
2026 refresh: verification date, data year, corporate tax rate 18%, brackets, WHT, social security, treaty count 28, tax authority URL, filing deadline, special regime, sources and notes Source
-
- Income tax brackets updated
2026 refresh: verification date, data year, corporate tax rate 18%, brackets, WHT, social security, treaty count 28, tax authority URL, filing deadline, special regime, sources and notes Source
-
- Income tax brackets updated
2026 refresh: verification date, data year, corporate tax rate 18%, brackets, WHT, social security, treaty count 28, tax authority URL, filing deadline, special regime, sources and notes Source
-
- Income tax brackets updated
2026 refresh: verification date, data year, corporate tax rate 18%, brackets, WHT, social security, treaty count 28, tax authority URL, filing deadline, special regime, sources and notes Source
-
- Income tax brackets updated
2026 refresh: verification date, data year, corporate tax rate 18%, brackets, WHT, social security, treaty count 28, tax authority URL, filing deadline, special regime, sources and notes Source
-
- Income tax brackets updated
2026 refresh: verification date, data year, corporate tax rate 18%, brackets, WHT, social security, treaty count 28, tax authority URL, filing deadline, special regime, sources and notes Source