San Marino tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its San Marino tax profile, with a provisional figure from a published summary where the engine has none yet.
Tier 1 — every figure rests on a statute or a tax authority page. Sources last checked 10 November 2026. Figures last changed 10 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| San Marino | 41.43% | 10% | 5% | 13% | not computed | 8%* |
* Provisional — not yet verified by the Sovereign engine. crypto gains: from Studio Bollini, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the San Marino profile carries an accepted source for it.
Reviewer's notes: what is still open on this profile
- 2026 reform removes the universal EUR9,000 allowance; statutory credits remain unmodelled. Taxable article 41 gains have a separate 10% rate. Business income is separately taxed at 18% during 2026–2030 and is unsupported by the wage model. Crypto has specific legislation from 2025, including a EUR2,000 exemption requiring interpretation. IRAFE is a 2026 asset-specific tax: only affirmed taxpayer status and statutory eligible foreign financial assets can produce a number; the amended eligibility rule is not inferred from residence duration.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
How complete is the San Marino tax profile?
Partly complete. The San Marino profile is under review: the engine computes only some parts, and a figure marked provisional on this page comes from a published summary, not from the engine. It is not a verified full calculation; the reviewer's notes under the rates table say what is still open.
What is the top income tax rate in San Marino?
The top rate on a salary is 41.43%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 35% above EUR 80,000.
How are capital gains taxed in San Marino?
The top rate on a long-term capital gain is 10%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in San Marino?
The top rate is 5% on dividends and 13% on interest.
How is crypto taxed in San Marino?
San Marino taxes a gain on crypto assets as a capital gain. Provisionally 8%: the top rate on a crypto gain from a Studio Bollini summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. Crypto gains up to EUR 2,000 are exempt.
Does San Marino tax foreign income?
Yes. San Marino taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does San Marino have a wealth tax?
Yes: IRAFE on foreign financial assets (2026), taxed above EUR 20,000 cumulative eligible foreign financial assets (2026), top rate 0.2% of excess; no tax if calculated amount is EUR 10 or less. Our wealth tax comparison shows what it covers, how debts count and the valuation date. IRAFE in 2026 is calculated only after confirming taxpayer eligibility under the amended residence/special-regime rule and independently assessing all covered foreign financial assets at 31 December. Generic market holdings cannot identify excluded instruments, indirect ownership or situs. The separate historical extraordinary patrimonial/property charges are not included in this model.
Does San Marino have an exit tax for individuals?
This is not verified yet: we have not checked whether San Marino taxes unrealised gains when a resident leaves, so this page does not say that it does not.
What special tax regimes does San Marino have?
Our profiles list 2 regimes: Atypical Residence (Foreign Income) (up to 15 years) — information only; not numerically modelled; Atypical Pensioner Residence (up to 10 years) — information only; not numerically modelled. Each has its own conditions.
When do you become tax resident in San Marino?
The San Marino day test (Registered residence or abode for most of the calendar tax year; or centre of vital interests): abode for most of the calendar year; registration or vital interests also qualify. Registered residence and centre of vital interests can establish residence without the counted-abode route. A treaty may change the final position.
Residence decides whether San Marino taxes you on these rates. See the San Marino day-count test and count your own days.
Sources
The San Marino profile cites 8 sources for these rules, 8 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- San Marino — Law 207/2021, article 4 · official, retrieved 2026-11-10
- San Marino — Law 94/2022, article 17 · official, retrieved 2026-11-10
- San Marino consolidated IGR Law 166/2013, updated December 2025 · official, retrieved 2026-11-10
- San Marino consolidated IGR Law 166/2013, articles 13 and 103 · official, retrieved 2026-11-10
- San Marino consolidated IGR Law 166/2013, articles 11, 22 and 41 · official, retrieved 2026-11-10
- ISS circular 726/UC/2026, employee pension and FONDISS · official, retrieved 2026-11-10
- San Marino Law 73/2010, article 9 · official, retrieved 2026-11-10
- San Marino Official Bulletin, August 2017, article 24 · official, retrieved 2026-11-10
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare San Marino with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put San Marino side by side with other countries, see every country or try the live demo.
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