🇸🇲 SAN MARINO TAX PROFILE

Data year: 2025

Tax System Worldwide

Top PIT Rate 35.0%

Corporate Tax Rate 17.0%

Monofase No Monofase

Capital Gains Tax --

Social Security (Employee) --

Social Security (Employer) --

Dividend Withholding --

Interest Withholding --

Royalty Withholding --

Treaty Count 22

Tax Authority: Ufficio Tributario

🏠 TAX RESIDENCY

Days Threshold 183 days

Residency Rules Resident if present 183+ days

Exit Tax No

CFC Rules No

📅 FILING INFORMATION

Fiscal Year 01-01 – 12-31

📚 SOURCES

🔗 RELATED

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