SM · Europe · EUR
San Marino
Tax rates
Income Tax
35%
Top rate, progressive scale
Corporate Tax
17%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01Capital Gains Tax
10%
Crypto Tax
10%
Wealth Tax
0%
Not levied
No verified data yet for: VAT.
Estimate your income tax
Enter a gross annual salary to estimate 2025 national income tax for San Marino using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
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Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| EUR 0 | 9% |
| EUR 10,000.01 | 13% |
| EUR 18,000.01 | 17% |
| EUR 28,000.01 | 21% |
| EUR 38,000.01 | 25% |
| EUR 50,000.01 | 28% |
| EUR 65,000.01 | 31% |
| EUR 80,000 | 35% |
Progressive schedule under Allegato C of the general income tax law (IGR), applying to individuals' ordinary income; brackets are adjusted every two years for cost-of-living increases, with the first adjustment due in the 2028 tax period.
San Marino's general income tax (IGR) on individuals is progressive, with eight brackets from 9% up to a top rate of 35% on income above €80,000. Brackets are automatically adjusted every two years for cost-of-living increases, with the first such adjustment due in the 2028 tax period.
Capital Gains Tax
Capital gains on shares and other financial instruments are taxed separately from ordinary income, at a flat 10% rate, effective from 1 January 2026 under a reform of the general income tax law. When realised through a San Marino financial intermediary, the tax is collected by withholding at source.
In practice
- Exemptions
A capital gain on land or real estate — taxable only when the property was held five years or less — is treated as exempt when the property served as the taxpayer's primary residence for most of the ownership period, or when it was acquired through inheritance.
Source: Consiglio Grande e Generale (Parliament of San Marino) — Legge 16 dicembre 2013 n.166, testo coordinato in materia di imposta generale sui redditi, Articolo 41 · as of 2026-01-01
Crypto Tax
San Marino taxes an individual's capital gain from disposing of crypto-assets, exempt up to EUR 2,000 per tax period. Above that threshold, gains are subject to a 10% substitute tax, collected by withholding when carried out through a San Marino-licensed crypto-asset service provider; exchanges between crypto-assets with the same characteristics are not a taxable event.
In practice
- Exemptions
Capital gains from disposing of crypto-assets are exempt up to EUR 2,000 in the same tax period; separately, exchanging one crypto-asset for another with the same characteristics and functions is not treated as a taxable event at all.
Source: Consiglio Grande e Generale (Parliament of San Marino) — Legge 16 dicembre 2013 n.166, testo coordinato in materia di imposta generale sui redditi, Articoli 7 e 41 · as of 2026-01-01
Wealth Tax
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 for 2018, not a standalone permanent tax-code amendment. San Marino's Finance Secretariat is on record stating the extraordinary tax would not be reintroduced in FY2019, confirming it was a one-off rather than an annual, recurring levy. Even in its one active year the levy was not a unified tax on total net worth: it comprised three distinct asset-class levies — real estate at cadastral value, specific financial assets at 0.5%, and corporate net worth at 0.4%. San Marino has no current annual net wealth tax on individuals' total net worth by either criterion.