How many tax treaties does San Marino have?

San Marino has 20 double taxation agreements (DTAs) in force. These treaties help prevent the same income from being taxed in both countries and typically reduce withholding tax rates on cross-border payments.

What are San Marino's most important treaty partners?

San Marino's major treaty partners include Italy, Hungary, Croatia, Luxembourg, Malta, and others. These treaties cover provisions for income tax, corporate tax, withholding tax on dividends, interest, and royalties.

How do San Marino's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, San Marino may apply its standard withholding rates. With a treaty, rates on dividends, interest, and royalties are often reduced to 10-15% or lower. The specific rates depend on the individual treaty.

San Marino Tax Treaties

San Marino has approximately 20 double taxation treaties and has been actively expanding its network. The most important is the arrangement with Italy, given San Marino is entirely surrounded by Italian territory.

ProgressiveEurope

Tax Treaty Network

Double taxation agreements in force

Major Treaty Partners

ItalyHungaryCroatiaLuxembourgMaltaBelgiumRomaniaCzech Republic

About San Marino's Treaty Network

San Marino maintains a network of 20 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

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San Marino Tax Treaties

Major Treaty Partners

About San Marino's Treaty Network

San Marino Tax Treaties FAQ