San Marino Corporate Income Tax
Detailed corporate income tax rates and rules for San Marino in 2026.
Corporate TaxEUR
San Marino levies corporate income tax at a flat 17%, lower than Italy's combined rate. New businesses may benefit from tax holidays and reduced rates for the first years of operation. A participation exemption applies to qualifying dividends.
Standard Rate
17%
Additional Notes
San Marino offers attractive incentives for new businesses including temporary tax reductions and simplified procedures. The country has been positioning itself as a hub for fintech, innovation, and high-tech companies.
How San Marino Corporate Tax compares
San Marino’s corporate tax rate of 17% is the 156th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Europe’s regional average of 19%.
San Marino
17%
Europe average
19%
Global average
22.2%
