Country tax profile · 2026
San Marino inheritance tax
How San Marino taxes inheritance
Inheritance/gift transfers to close relatives are exempt; transfers to unrelated parties can be taxed. Spouse and children: exempt.
Compiled by MyNomadWorld for San Marino and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How San Marino compares
141 of 197 countries we track have no inheritance or estate tax. San Marino is not one of them.
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?
Get matched with a vetted San Marino tax & immigration advisor who handles residency and the exit from your current country.
See advisors →San Marino inheritance tax FAQ
What is the inheritance tax rate in San Marino?
Inheritance/gift transfers to close relatives are exempt; transfers to unrelated parties can be taxed. Spouse and children: exempt.