AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
← Back
Europe

San Marino

San Marino applies progressive personal income tax. The tax system includes a general income tax plus social contributions.

Personal income tax

9–35%
Top marginal rate / range

Corporate tax

17%
Standard rate

VAT / Sales tax

IGR (sales) 17%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • FilingJune
Official Tax Authority Ufficio Tributario
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with San Marino's official tax authority (linked above) or a qualified tax professional before making any decision.