Country tax profile · 2026
San Marino income tax
How San Marino taxes income
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.
San Marino income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 10,000 EUR | 9% |
| up to 15,000 EUR | 12% |
| up to 20,000 EUR | 17% |
| up to 28,000 EUR | 20% |
| up to 40,000 EUR | 23% |
| up to 55,000 EUR | 26% |
| up to 80,000 EUR | 30% |
| over the top bracket | 35% |
National brackets; local or regional surcharges may apply on top.
How San Marino's income tax compares
San Marino's top income tax of 35% is the 59th highest of the 197 countries we track, against a global average of 27.9% and a Europe average of 30.8%.
Countries with a similar income tax
Gabon (35%) · Iran (35%) · Niger (35%) · Sierra Leone (35%) · Togo (35%) · Cyprus (35%)
Who is 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.
Related San Marino taxes
Moving to San Marino?
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What is the income tax rate 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.