San Marino

Corporate Income Tax in San Marino

San Marino corporate income tax (IGR on legal persons) for tax year 2026, under Law 166/2013 Title III as reformed by Law 141/2025 and Delegated Decree 156/2026. Covers company residence by registered office or effective management, the 18% rate for tax years 2026 to 2030 (statutory 17%), the base from accounting profit, expense limits, depreciation under Annex D, the 70% annual cap on loss carryforward, the 50% rate cut for qualifying new companies, the 10% own-capital increase deduction, dividends received and shareholding gains, the article 50 cost caps, the hiring credit, foreign tax credit, the 35% and 55% advances due 31 August and 30 November, the 31 July return and balance, late interest and late-filing charges. Use for San Marino company tax, SRL or SPA tax, new-company incentive, corporate losses and corporate filing questions. Special sector regimes, reorganisations and insolvency need their own facts.