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San Marino

Corp Tax: 18%Setup: 2,050 EURIncorporate: 7 daysData Quality: 97%
Tax Rates
Corporate Tax
18%Verified Jun 2026
Small Business Rate
9%
Effective Corporate Rate
18%
Capital Gains
18%Verified Jun 2026
Personal Income (Top)
35%Verified Jun 2026
VAT
17%Verified Jun 2026
VAT Reduced Rates
1%, 2%, 3.5%, 6%, 7%, 8%
Dividend Withholding
5%Verified Jun 2026
Tax System
System Type
worldwideVerified Jun 2026
Foreign Income Taxed
Yes
CFC Rules
NoVerified Jun 2026
Transfer Pricing
lowVerified Jun 2026
TP Documentation Required
No
Incentives
IP Regime
AvailableVerified Jun 2026
IP Effective Rate
0%
Crypto Tax
unclearVerified Jun 2026
Participation Exemption
AvailableVerified Jun 2026
Covers Dividends
Yes
Covers Capital Gains
Yes
International
Total Treaties
29Verified Jun 2026
Double Tax Agreements
29
Key Partners
Italy, United Kingdom, Singapore, United Arab Emirates, Kuwait, Malta, Lithuania, Curacao
Exit Tax
NoVerified Jun 2026

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