San Marino

Recovered after an initial research pass skipped San Marino. RECOVERED, single-pass, double-exclusion case (fails BOTH the 'annual' and 'total net worth' criteria independently), confirmed via my own direct re-fetch of this source plus the official parliamentary law archive: San Marino enacted an 'Imposta Patrimoniale Straordinaria' (Extraordinary Patrimonial Tax) under Legge 21 dicembre 2017 n.147 — itself a single-fiscal-year state budget law ('Bilanci di Previsione dello Stato... per l'esercizio finanziario 2018', confirmed by direct fetch of the law's own official archive entry at consigliograndeegenerale.sm), not a standalone permanent tax-code amendment. San Marino's Finance Secretariat is on record (via consigliograndeegenerale.sm and libertas.sm reporting) stating the extraordinary tax 'non verra riposta nell'esercizio finanziario 2019' (will not be reintroduced in FY2019) — confirming it was a one-off, not an annual/recurring levy. Independently, this government's own current-day administrative e-filing portal (this source, fetched directly) still labels the category 'Imposta Patrimoniale Straordinaria' as of this review, using 'Straordinaria' (extraordinary/one-off), never an 'annual' framing. Separately, even in its one active year the levy was not a unified tax on total net worth: it comprised three distinct asset-class-specific levies ('Il tributo incide su tre topologie di patrimonio') — real estate at cadastral value, specific financial assets at 0.5%, and corporate net worth at 0.4% — matching this dataset's exclusion of narrow asset-class levies as well as its exclusion of non-annual/one-off measures. Rate recorded as 0 since San Marino has no current annual net wealth tax on individuals' total net worth by either criterion.