San Marino VAT / Sales Tax
Detailed vat / sales tax rates and rules for San Marino in 2026.
VAT / Sales TaxEUR
San Marino does not have a VAT system. Instead, it uses a single-phase import tax (imposta monofase sulle importazioni) on goods entering San Marino, typically at 17%. This system is simpler than VAT but limits San Marino's integration with the EU single market.
Standard Rate
0%
Registration Threshold
Not applicable (no VAT system)
How San Marino VAT / Sales Tax compares
San Marino’s standard VAT / sales tax rate of 0% is the 182nd highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and Europe’s regional average of 19.9%.
San Marino
0%
Europe average
19.9%
Global average
13.7%
