San Marino Capital Gains Tax
Detailed capital gains tax rates and rules for San Marino in 2026.
Capital GainsEUR
San Marino does not levy a separate capital gains tax on securities. Real estate gains on properties sold within 5 years may be included in income tax. Long-term holdings are generally exempt.
Standard Rate
0%
Exemptions
- No capital gains tax on securities for individuals
- Real estate gains may be subject to income tax if sold within 5 years
How San Marino Capital Gains compares
San Marino’s capital gains tax rate of 0% is the 154th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Europe’s regional average of 17.8%.
San Marino
0%
Europe average
17.8%
Global average
13.8%
