Source-cited draft: personal income tax for San Marino (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Income up to EUR 10,000
9%Law no. 166 of 16 December 2013 (Imposta Generale sui Redditi) — https://toccacelibronzetti.sm/en/taxation-in-san-marino/
Income EUR 10,000.01 – 18,000
13%Law no. 166 of 16 December 2013 (Imposta Generale sui Redditi) — https://toccacelibronzetti.sm/en/taxation-in-san-marino/
Income EUR 18,000.01 – 28,000
17%Law no. 166 of 16 December 2013 (Imposta Generale sui Redditi) — https://toccacelibronzetti.sm/en/taxation-in-san-marino/
Income EUR 28,000.01 – 38,000
21%Law no. 166 of 16 December 2013 (Imposta Generale sui Redditi) — https://toccacelibronzetti.sm/en/taxation-in-san-marino/
Income EUR 38,000.01 – 50,000
25%Law no. 166 of 16 December 2013 (Imposta Generale sui Redditi) — https://toccacelibronzetti.sm/en/taxation-in-san-marino/
Income EUR 50,000.01 – 65,000
28%Law no. 166 of 16 December 2013 (Imposta Generale sui Redditi) — https://toccacelibronzetti.sm/en/taxation-in-san-marino/
Income EUR 65,000.01 – 80,000
31%Law no. 166 of 16 December 2013 (Imposta Generale sui Redditi) — https://toccacelibronzetti.sm/en/taxation-in-san-marino/
Individuals pay the Imposta Generale sui Redditi (IGR) on a progressive scale of eight brackets from 9% to 35%. Bracket boundaries are revalued every two years against the cost-of-living index. Sources differ slightly on the intermediate bracket boundaries and rates, so a San Marino accountant should confirm the exact 2025 schedule.
Other San Marino computations in the OpenAccountants Tax Library.
Income over EUR 80,000
35%Law no. 166 of 16 December 2013 (Imposta Generale sui Redditi) — https://toccacelibronzetti.sm/en/taxation-in-san-marino/
Bracket indexation
Brackets revalued automatically every two years per the cost-of-living index (cap of 6 percentage points; first revaluation scheduled for tax period 2028)Law no. 166 of 16 December 2013 (Imposta Generale sui Redditi), as amended by Law 141/2025 — https://www.hlbsanmarino.com/legge-12-novembre-2025-nr-141-modifiche-alla-legge-16-dicembre-2013-n-166-imposta-generale-sui-redditi-e-successive-modifiche/
Tax-free threshold / personal allowance
No general zero-rate exemption band; first EUR 10,000 taxed at 9%. Personal/family deductions apply insteadLaw no. 166 of 16 December 2013 (Imposta Generale sui Redditi) — https://taxravens.com/en/san-marino/income-tax
SMaC card / traceable expense deduction
Qualifying expenses incurred in San Marino paid via SMaC card or traceable instruments are deductible from employment-income taxLaw no. 166 of 16 December 2013 (Imposta Generale sui Redditi) — https://toccacelibronzetti.sm/en/taxation-in-san-marino/
Tax residence test for individuals
Resident if (a) registered residence in San Marino, OR (b) physical presence exceeds 183 days (6 months) in the calendar yearLaw no. 166 of 16 December 2013 (Imposta Generale sui Redditi) — https://taxravens.com/en/san-marino/income-tax
Non-resident taxation
Non-residents taxed only on San Marino-source income; certain income subject to final withholding (see withholding facts)Law no. 166 of 16 December 2013 (Imposta Generale sui Redditi) — https://taxravens.com/en/san-marino/income-tax
Annual return filing deadline
By 30 June of the year following the tax yearLaw no. 166 of 16 December 2013 (Imposta Generale sui Redditi) — https://taxatlas.io/country/san-marino
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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