San Marino

Accounting and tax skills

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VAT GST in San Marino

San Marino VAT / GSTTax year 2026

San Marino indirect tax for 2026. San Marino has no VAT; it charges a single-stage import tax (imposta monofase) on goods and connected services brought into the Republic, under Law 40/1972. Covers who pays, the taxable base, the ordinary 17% rate, the Decree 108/1997 reduced and increased tables (2%, 6%, 10% and 21%) and the 5% energy-saving Table E, the network-utility exemption, the separate special import tax on fuels, the services tax on private customers (imposta complementare sui servizi), the 1% capital-goods rate and its vehicle, rental and retention rules, used goods, export refunds, the Italy-San Marino electronic invoicing exchange through SDI under the Italian decree of 21 June 2021, and the domestic e-invoicing transition under Delegated Decree 133/2026 (optional from 1 October 2026, required from 1 January 2027, penalties from 2028). Use for San Marino VAT, monofase rate, import tax, trading with Italy, San Marino e-invoice and capital-goods questions.

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Company Formation in San Marino

San Marino Company FormationTax year 2026

Forming a company in San Marino in 2026 under Law 47/2006 on companies as amended by Law 80/2022: choice between general partnership (società in nome collettivo), SRL and SPA, minimum capital of EUR 25,500 for an SRL and EUR 77,000 for an SPA, the EUR 9,000 SRL paid in full within 60 days, contribution timing (half within 120 days, all within three years), cash deposit or bank guarantee, sole-member rules, the notarial deed and its contents, registration with the Economic Activities Office, legal personality on registration, directors and remote board meetings, beneficial owners and the link to tax residence and the new-company tax incentive. Use for setting up a San Marino SRL or SPA, capital requirements, incorporation steps and director questions. Regulated activities and licences need their own law.

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Income Tax in San Marino

San Marino Income TaxTax year 2026

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.

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Corporate Income Tax in San Marino

San Marino Corporate TaxTax year 2026

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.

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Cross Border in San Marino

San Marino Cross-BorderTax year 2026

San Marino cross-border tax for 2026: residence of individuals and companies, San Marino-source income of non-residents, permanent establishment (including the three-month construction test), the October 2026 identification rule for non-residents, final withholding on payments abroad (13% interest, 11% qualifying bonds, 5% dividends to individuals, 20% professional and self-employed services, royalties and directors' fees, 3% artistic and sports performers, 10% equipment and vehicle rentals), bank interest rates, the Finance circular 1/2026 on interest paid to foreign banks and rentals paid to foreign operators (B2B withholding and B2C self-assessment at 18% by 31 July 2027), the corporate and personal foreign tax credit, treaty priority and international advance agreements. Use for San Marino withholding tax, non-resident income, payments to Italy or other countries, PE and foreign tax credit questions. Treaty rates need the actual treaty text.

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Transfer Pricing in San Marino

San Marino Transfer PricingTax year 2026

San Marino transfer pricing for tax year 2026: the normal-value rule for dealings between a company and companies that control it, are controlled by it or share its controller (IGR article 46(4)), the related-party rule for sole traders and professionals (article 30(4-bis)), the article 6 definition of normal value, the control and significant-influence definitions, downward adjustments only after a definitive foreign arm's-length adjustment or a mutual agreement, and international advance agreements under Delegated Decree 116/2026 (fees of EUR 10,000, 30,000 or 50,000 by group turnover, halved for unilateral agreements and renewals, binding for five tax periods). Use for San Marino intercompany pricing, related-party adjustments, APA application and corresponding adjustment questions. Comparable searches, documentation files and mutual agreement procedures need the actual case.

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Tax Overview in San Marino

San MarinoTax year 2026

Overview of the San Marino tax system for 2026 and a router to the detailed San Marino skills. Covers the tax year, currency and authorities, residence and worldwide taxation, the IGR income tax with eight bands from 9% to 35%, the 18% rate for companies and for business and professional income in tax years 2026 to 2030 (17% statutory), the 50% new-company rate cut, the single-stage import tax (monofase) at 17% in place of VAT, ISS social contributions and FONDISS, withholding on payments abroad, the 31 July return deadline, and the 2026 reforms (Law 141/2025, Delegated Decree 156/2026, domestic e-invoicing from 2027). Use for a first answer on San Marino tax, comparing San Marino with Italy, or choosing which San Marino skill to load.

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Payroll Social in San Marino

San Marino PayrollTax year 2026

San Marino payroll and social contributions for 2026: employee and employer pension contributions to ISS (Istituto per la Sicurezza Sociale) and the FONDISS supplementary pension under ISS circular 2187/UC/2026, self-employed minimum incomes and rates, separate-management (director) rates, the employee taxable-wage base with the 7% forfait capped at EUR 2,800, IGR withholding on account and the February year-end adjustment, IGR G certification by 15 April, remittance of withheld tax, self-employed contribution balance and advance deadlines, thirteenth-month reporting, and the August 2026 rules on unpaid contributions (Regulation 24/2026 and ISS circular 4295/UC/2026). Use for San Marino payroll, ISS rates, FONDISS, self-employed contributions, employer cost and contribution arrears questions. Cross-border social-security coverage and full employer fund tables need their own facts.

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