🇸🇲 San Marino Tax Guide - Income Tax, Corporate Tax & Special Regimes

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

Corporate brackets
Bracket min	Bracket max	Rate
EUR 0	and above	18.0%

Personal income

Personal income brackets
Bracket min	Bracket max	Rate	USD equivalent
EUR 0	EUR 10,000	9.0%	$0 – $11,700
EUR 10,001	EUR 18,000	13.0%	$11,701 – $21,060
EUR 18,001	EUR 28,000	17.0%	$21,061 – $32,760
EUR 28,001	EUR 38,000	21.0%	$32,761 – $44,460
EUR 38,001	EUR 50,000	25.0%	$44,461 – $58,500
EUR 50,001	EUR 65,000	28.0%	$58,501 – $76,050
EUR 65,001	EUR 80,000	31.0%	$76,051 – $93,600
EUR 80,001	and above	35.0%	$93,601 +

Special regimes (1)

Special regimes
Name	Type	Rate/amount	Duration	Status
New company IGR reduction 50% reduction of the proportional IGR rate for qualifying newly established comp...	Percentage exemption	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

Oct 23, 2026
- Brackets updated
2026 refresh — `verified`, `data_year`, `corporate_tax_rate` 18%, brackets, WHT, social security, `treaty_count` 28, `tax_authority_url`, filing deadline, special regime, sources and prose Source
Oct 22, 2026
- Brackets updated
2026 refresh — `verified`, `data_year`, `corporate_tax_rate` 18%, brackets, WHT, social security, `treaty_count` 28, `tax_authority_url`, filing deadline, special regime, sources and prose Source
Oct 22, 2026
- Brackets updated
2026 refresh — `verified`, `data_year`, `corporate_tax_rate` 18%, brackets, WHT, social security, `treaty_count` 28, `tax_authority_url`, filing deadline, special regime, sources and prose Source
Oct 22, 2026
- Brackets updated
2026 refresh — `verified`, `data_year`, `corporate_tax_rate` 18%, brackets, WHT, social security, `treaty_count` 28, `tax_authority_url`, filing deadline, special regime, sources and prose Source
Oct 22, 2026
- Brackets updated
2026 refresh — `verified`, `data_year`, `corporate_tax_rate` 18%, brackets, WHT, social security, `treaty_count` 28, `tax_authority_url`, filing deadline, special regime, sources and prose Source
Oct 22, 2026
- Brackets updated
2026 refresh — `verified`, `data_year`, `corporate_tax_rate` 18%, brackets, WHT, social security, `treaty_count` 28, `tax_authority_url`, filing deadline, special regime, sources and prose Source
Oct 22, 2026
- Brackets updated
2026 refresh — `verified`, `data_year`, `corporate_tax_rate` 18%, brackets, WHT, social security, `treaty_count` 28, `tax_authority_url`, filing deadline, special regime, sources and prose Source
Oct 19, 2026
- Brackets updated
2026 refresh — `verified`, `data_year`, `corporate_tax_rate` 18%, brackets, WHT, social security, `treaty_count` 28, `tax_authority_url`, filing deadline, special regime, sources and prose Source
Oct 19, 2026
- Brackets updated
2026 refresh — `verified`, `data_year`, `corporate_tax_rate` 18%, brackets, WHT, social security, `treaty_count` 28, `tax_authority_url`, filing deadline, special regime, sources and prose Source
Oct 19, 2026
- Brackets updated
2026 refresh — `verified`, `data_year`, `corporate_tax_rate` 18%, brackets, WHT, social security, `treaty_count` 28, `tax_authority_url`, filing deadline, special regime, sources and prose Source

San Marino