Country tax profile · 2026
San Marino VAT / sales tax
How San Marino treats VAT / sales
San Marino has no national VAT or general sales tax, so most goods and services carry no consumption tax.
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's VAT / sales tax compares
San Marino's VAT / sales tax of 0% is the 176th highest of the 196 countries we track, against a global average of 14.1% and a Europe average of 18.4%.
Countries with a similar VAT / sales tax
Afghanistan (0%) · Cuba (0%) · Eritrea (0%) · Libya (0%) · Macau (0%) · Somalia (0%)
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.
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What is the VAT / sales tax rate in San Marino?
San Marino has no national VAT or general sales tax, so most goods and services carry no consumption tax.