Top income tax
35.0%
Worldwide system
Corporate tax
17.0%
Monofase
None
standard rate
Tax residency
183 days
22 tax treaties
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 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
- PwC San Marino (accessed Mar 23, 2026)