About San Marino's Tax System
San Marino, located in Europe, offers a worldwide tax system. Under a worldwide tax system, residents are taxed on their global income regardless of where it's earned. However, various tax treaties and exemptions may apply to foreign-sourced income.
With a corporate tax rate of 17% and a top personal income tax rate of 35%,San Marino offers a moderate tax environmentin our World Tax Index with an overall score of 67/100.
Tax Information
17%
Standard corporate tax rate is 17%.
35%
WorldwideTop marginal rate is 35%.
Economic & Investment Climate
Measures how often a country's tax regulations have changed over the last decade. Higher score means more predictable tax environment.
Indicates how independent the country's tax system is from global pressures. Higher score means more control over own tax policies.
A measure of the country's overall economic health and predictability, based on GDP growth, inflation, and sovereign credit ratings.
Reflects the safety and security of investments in the country, considering factors like legal protections for investors and political risk.
Based on perceived levels of public sector corruption. Higher score indicates a cleaner, more transparent business environment.
Rates the value of special programs offered, such as tax-free periods for new residents or designated economic zones. Higher score means more attractive incentives.
Investment & Residency Programs
Citizenship Pathways
San Marino offers citizenship through ancestry or bloodline connections.
Rule
Jus Sanguinis (Right of Blood)
Conditions
A child is a citizen if born to a Sammarinese father. Since 2000, a child of a Sammarinese mother can also be a citizen if both parents declare this within 12 months of birth.
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