San Marino

Income Tax in San Marino

San Marino personal income tax (IGR, imposta generale sui redditi) for individuals in tax year 2026, under Law 166/2013 as reformed by Law 141/2025 and Delegated Decree 156/2026. Covers residence, worldwide and domestic-source scope, the eight progressive bands from 9% to 35%, the 18% separate rate on business and professional income for 2026 to 2030 (9% for a qualifying new activity), the employee 7% forfait capped at EUR 2,800, pension forfaits, rental income, family, medical and rent credits, the SMaC card tax credit for wages, pensions and business income, loss relief, foreign tax credit, payroll withholding, the 31 July return deadline and late-filing charges. Use for San Marino income tax, IGR bands, SMaC credit, resident and frontier employee tax, self-employed tax in San Marino and personal return questions. Special residence regimes and mixed-income ordering need their own facts.