San Marino Personal Income Tax
Detailed personal income tax rates and rules for San Marino in 2026.
San Marino applies progressive income tax (IGR - Imposta Generale sui Redditi) with eight brackets from 12% to 35%. A personal deduction (deduzione personale) reduces taxable income. Rates are generally lower than neighboring Italy's, particularly at the top end (35% vs. 43%).
| Income Range (EUR) | Tax Rate |
|---|---|
| €0 – €10K | 12% |
| €10K – €18K | 17% |
| €18K – €28K | 20% |
| €28K – €38K | 23% |
| €38K – €50K | 27% |
| €50K – €65K | 31% |
| €65K – €80K | 33% |
| €80K+ | 35% |
Filing Deadline
June 30 of the following year
Residency Rule
Tax residency requires domicile or habitual residence in San Marino. Obtaining residency requires approval from San Marino authorities. Residents are taxed on worldwide income.
Additional Notes
San Marino is not an EU member but uses the euro through a monetary convention with the EU. The country has signed the OECD CRS for automatic exchange of information and has been expanding its treaty network. San Marino offers e-residency for digital entrepreneurs and startup-friendly policies.
How San Marino Income Tax compares
San Marino’s top personal income tax rate of 35% is the 59th highest of 203 countries TaxAtlas tracks, above the global average of 27.7% and Europe’s regional average of 32%.
