San Marino Wealth & Property Tax
Detailed wealth & property tax rates and rules for San Marino in 2026.
Wealth TaxEUR
Wealth Tax
San Marino does not levy a wealth tax.
Wealth Tax Rate
0%
Inheritance / Estate Tax
San Marino levies inheritance tax at preferential rates for close relatives (exempt or very low) and up to 8% for unrelated heirs. The rates are lower than Italy's top rates.
Top Rate
8%
Property Tax
San Marino levies a modest annual property tax (imposta sugli immobili) on real estate. A property transfer tax of 3-5% applies to purchases. Rates are generally lower than in Italy.
How San Marino Wealth Tax compares
San Marino does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
