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San Marino

Corp Tax: 17%Setup: 2,000 EURIncorporate: 7 daysData Quality: 47%
Tax Rates
Corporate Tax
17%Verified Feb 2026
Small Business Rate
8.5%
Effective Corporate Rate
17%
Capital Gains
17%Verified Feb 2026
Personal Income (Top)
35%Verified Feb 2026
VAT
17%Verified Feb 2026
VAT Reduced Rates
1%, 3.5%, 7%
Dividend Withholding
5%Verified Feb 2026
Tax System
System Type
worldwide
Foreign Income Taxed
Yes
CFC Rules
No
Transfer Pricing
low
TP Documentation Required
No
Incentives
IP Regime
Available
IP Effective Rate
0%
Crypto Tax
capital gainsVerified Feb 2026
Crypto Rate
0%
Participation Exemption
Available
Covers Dividends
Yes
Covers Capital Gains
Yes
International
Total Treaties
28Verified Feb 2026
Double Tax Agreements
26
Key Partners
Italy, United Kingdom, Serbia, Lithuania
Exit Tax
No

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