🇸🇲 Moving to San Marino

• On: Total income of the tax period, from any source, of persons resident in the State
• Limit: €10k/yr ≈ $11k

Tax residents are taxed on all income wherever produced under the general income tax (IGR) at progressive rates of 9% to 35% (Annex C of Law 166/2013); from tax year 2026 the EUR 9,000 (≈ $10,100) income deduction and the EUR 100 (≈ $110) tax credit no longer apply and a credit for SMaC card spending in San Marino applies instead. Non-residents are taxed only on income produced in San Marino.

Taxed on

Total income of the tax period, from any source, of persons resident in the State; non-residents on San Marino-source income only. Compulsory social-security contributions of employees are fully deductible from employment income.

Who it applies to

• Natural persons resident for the majority of the tax period, by registered residence or by actually living in the territory, are taxed on worldwide income.
• Rates by taxable income: 9% up to EUR 10,000 (≈ $11,200); 13% from EUR 10,000.01 (≈ $11,200) to EUR 18,000 (≈ $20,100); 17% to EUR 28,000 (≈ $31,300); 21% to EUR 38,000 (≈ $42,500); 25% to EUR 50,000 (≈ $55,900); 28% to EUR 65,000 (≈ $72,600); 31% to EUR 80,000 (≈ $89,400); 35% above EUR 80,000 (≈ $89,400).
• From tax year 2026 (Law 141/2025) the EUR 9,000 (≈ $10,100) deduction from employment, pension and similar income (Annex C, Article C1(3)) and the EUR 100 (≈ $110) tax credit for taxable income up to EUR 15,000 (≈ $16,800) (Article 16(9)) are repealed.
• SMaC card credit (Article 16(8 bis) and Annex E): a tax credit for spending with the SMaC card in San Marino; up to EUR 752.40 (≈ $840) without documenting spending for taxable income up to EUR 8,360, (≈ $9,340) tapering to nil at EUR 16,720 (≈ $18,700) and replaced by a documented credit that reaches EUR 1,900 (≈ $2,120) for taxable income of EUR 42,500 (≈ $47,500) or more, on spending of up to EUR 10,000 (≈ $11,200).
• Family credits against the tax: EUR 250 (≈ $280) for a dependent spouse and for each dependent child; EUR 125 (≈ $140) for dependent parents and parents-in-law, other cohabiting dependent relatives and relatives entitled to maintenance.
• Other credits for residents: 18% of dental, orthodontic and prosthetic costs up to EUR 1,600 (≈ $1,790) per person, and 15% of half of the rent on the main home up to EUR 6,000 (≈ $6,700) (80% of the rent if the tenant is under 35).

Exclusions

• Non-residents are liable only on income produced in San Marino.
• Facilitated substitute taxes apply instead to holders of atypical residence for the income they cover.

Limits

• EUR 10,000 a year (≈ $11,200) · Upper limit of the 9% band
• EUR 18,000 a year (≈ $20,100) · Upper limit of the 13% band
• EUR 28,000 a year (≈ $31,300) · Upper limit of the 17% band
• EUR 38,000 a year (≈ $42,500) · Upper limit of the 21% band
• EUR 50,000 a year (≈ $55,900) · Upper limit of the 25% band
• EUR 65,000 a year (≈ $72,600) · Upper limit of the 28% band
• EUR 80,000 a year (≈ $89,400) · Upper limit of the 31% band; 35% applies above
• EUR 752.4 a year (≈ $840) · Maximum SMaC card credit without documented spending, for taxable income up to EUR 8,360 (≈ $9,340)
• EUR 1,900 a year (≈ $2,120) · Maximum SMaC card credit, for taxable income of EUR 42,500 (≈ $47,500) or more

Tax residence

A person is resident if registered residence in the State or actual residence there lasts for the majority of the tax period.

Visas

Residence permits and tax residence are separate; the atypical residences carry their own substitute taxes.

Other taxes

Annex C income brackets are adjusted automatically every two years for cost of living, with the first adjustment in tax year 2028; VAT and social contributions are separate.

Checked against official sources on 12 Oct 2026Change log

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