San Marino Cryptocurrency Tax
Detailed cryptocurrency tax rates and rules for San Marino in 2026.
San Marino has been developing its blockchain and crypto regulatory framework. San Marino enacted blockchain regulation (Decreto Delegato 37/2019) creating a legal basis for blockchain entities. Tax treatment of crypto follows general income tax principles.
Crypto Tax Status
Taxed
Treatment
Developing framework
Additional Notes
San Marino has positioned itself as blockchain-friendly. The absence of capital gains tax on securities could extend to crypto, though specific guidance is limited. San Marino's small size allows for agile regulatory development.
How San Marino Crypto Tax compares
San Marino taxes cryptocurrency gains. 68 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
