🇸🇲

San Marino

Corp Tax: 17%Setup: 2,000 EURIncorporate: 7 daysData Quality: 47%

Tax Rates

Corporate Tax

17%Verified Aug 58067

Small Business Rate

8.5%

Effective Corporate Rate

17%

Capital Gains

17%Verified Aug 58067

Personal Income (Top)

35%Verified Aug 58067

VAT

17%Verified Aug 58067

VAT Reduced Rates

1%, 3.5%, 7%

Dividend Withholding

5%Verified Aug 58067

Tax System

System Type

worldwide

Foreign Income Taxed

Yes

CFC Rules

Transfer Pricing

low

TP Documentation Required

Incentives

IP Regime

Available

IP Effective Rate

Crypto Tax

capital gainsVerified Aug 58067

Crypto Rate

Participation Exemption

Available

Covers Dividends

Yes

Covers Capital Gains

Yes

International

Total Treaties

28Verified Aug 58067

Double Tax Agreements

Key Partners

Italy, United Kingdom, Serbia, Lithuania

Exit Tax