San Marino Tax & Investment Guides
16 guides covering San Marino taxation, progressive PIT 0-35% (4 brackets), CIT 17% standard rate, IVA 17% standard / 9% reduced / 0% exports, SSD social security EE ~9% + ER ~22% capped at €60,000, IMI property tax ~0.3-0.7%, WHT on dividends/interest/royalties, and key investment topics for 2026.
Personal Tax & Residency
Progressive PIT 0-35% (4 brackets), €10,000 personal allowance, Imposta sui Redditi
Business & Corporate Tax
CIT 17% standard, Imposta sul Reddito delle Società
Investment & Savings
CGT 0% (no separate tax), dividends 0% resident / 10% non-resident WHT, interest 0%, royalties 10%
Property & Wealth Tax
IMI ~0.3-0.7% cadastral value, transfer tax ~3-5%, registration ~1%, no wealth tax
Employment & Social Security
SSD EE ~9%, ER ~22%, capped at €60,000 annual earnings
Visas & Immigration
Residency permits, visa types, and immigration pathways for San Marino
San Marino Calculators (6)
Free calculators for San Marino salary, tax, and personal finance.
San Marino Salary
Net pay after PIT 0-35%, social security EE 9%.
San Marino Income Tax
PIT 0-35% bracket calculator.
San Marino Corporate Tax
CIT 17% standard rate.
San Marino VAT
IVA 17% standard, 9% reduced.
San Marino Property Tax
IMI ~0.3-0.7% of cadastral value.
San Marino Social Insurance
SSD EE ~9%, ER ~22%.