Country tax profile · 2026
San Marino income tax
What a nomad, retiree or founder needs before moving to San Marino: the real rate, what actually gets taxed, and the residency bar you must clear. Local currency: EUR.
San Marino tax calculator
Enter your income to estimate what you would pay in San Marino, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.
How much is income tax in San Marino?
San Marino taxes personal income at rates up to 35%. Worldwide: residents are taxed on their worldwide income, with a foreign tax credit.
Compiled by MyNomadWorld for San Marino and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Capital gains, wealth & property tax
- Capital gains: Capital gains on shares are exempt if held 12+ months and classified as financial fixed assets; otherwise taxable. Individual investment income generally via substitute withholding.
- Wealth tax: No recurring net wealth tax.
Inheritance & gift tax in San Marino
Inheritance/gift transfers to close relatives are exempt; transfers to unrelated parties can be taxed. Spouse and children: exempt.
Corporate tax & VAT
The standard corporate profits tax is 18%.
How to become a tax resident of San Marino
Resident if registered residence in San Marino OR physical stay exceeding 6 months (183 days) in the calendar year. Residents taxed on worldwide income.
Cost of living & lifestyle
Cost of living is about 76% of the US level, with average purchasing power near $72k (PPP). Pick a city below to see its monthly climate and cost.
Banking in San Marino
You will want a local or multi-currency account for rent, bills and getting paid.
For receiving income and moving money the day you arrive, Wise lets you hold and convert 40+ currencies and get paid like a local. Open a free Wise account →
Wise link is an affiliate link; we may earn a commission at no cost to you.
Climate & cost by city
Average monthly temperature (°C) and rainfall. Climate: Open-Meteo ERA5; cost of living: World Bank PPP (same-year pairing), omitted where unavailable.
San Marino tax treaties
San Marino maintains around 25 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. That is a broad network, useful for internationally mobile earners and investors.
Major treaty partners
Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.
San Marino tax treaty guides
Detailed double-tax-treaty guides (withholding rates on dividends, interest and royalties) are available for 4 of San Marino's partners:
Azerbaijan · Georgia · Seychelles · Vietnam
Who can help you in San Marino
Vetted partners for the move: immigration and tax lawyers, relocation services, banking and eSIM, guides and local experts. One Gold partner and up to three standard listings per country.
Expats in San Marino
The free San Marino expat community: who is already there, who is arriving, the Telegram group and straight answers on the paperwork. Expats in San Marino →
Members see each other by first name, origin and plans. Emails stay private.
Planning a move to San Marino?
The headline rate is the easy part. Residency, banking and exiting your current tax net are where it goes wrong. Get matched with a vetted San Marino advisor.
Talk to a San Marino advisor →San Marino income tax FAQ
How much is income tax in San Marino?
San Marino taxes personal income at rates up to 35%. Worldwide: residents are taxed on their worldwide income, with a foreign tax credit.
Does San Marino tax capital gains?
Capital gains on shares are exempt if held 12+ months and classified as financial fixed assets; otherwise taxable. Individual investment income generally via substitute withholding.
How do you become a tax resident of San Marino?
Resident if registered residence in San Marino OR physical stay exceeding 6 months (183 days) in the calendar year. Residents taxed on worldwide income.