Europe · Tax guide
San Marino
San Marino taxes company profits (IGR) at 17%. It has no VAT; instead, goods imported into San Marino pay a single-stage tax (monofase) at 17%. Taxes are administered by the Ufficio Tributario.
At a glance
- Corporate income tax (IGR)
- 17%
- Single-stage import tax
- 17%
- VAT
- None
Reliefs for new businesses
Standard rate
Monofase applies instead
Corporate income tax
Companies pay IGR at 17%, with reduced rates for new businesses in their first years. The annual return is filed after the year-end.
Single-stage import tax
San Marino has no VAT. Goods imported into the country pay the single-stage tax (imposta monofase) at 17% as standard, with lower rates on some goods. Trade with Italy uses electronic invoices exchanged through the Italian and Sammarinese systems.
Key dates
- On importSingle-stage import tax
- After the year-endAnnual IGR return
Figures and sources
2 figures- Corporate income tax rate (IGR)17%Under professional review
- Standard single-stage import tax (imposta monofase)17%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in San Marino based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in San Marino (a San Marino accountant) before making compliance decisions.