Not a Latitax destination
San Marino
Microstate with a UK tax treaty in force since November 2023 and reported 17% company tax, but personal rates reach 35% and residence is tightly controlled.
Income tax, top rate
Unverified12% to 35% (reported)
Reported eight-bracket IGR scale from 12% to 35%. Not on the PwC charts; not confirmed from the San Marino tax office.
Source: San Marino Chamber of Commerce - Favourable taxation · checked 2026-09-29Capital gains
UnverifiedNot confirmed
Treatment of share gains for individuals not found in a usable source.
Source: San Marino Chamber of Commerce - Favourable taxation · checked 2026-09-29Corporate
Unverified17% (reported)
Reported ordinary IGR rate for companies, with incentives for new businesses. Not confirmed.
Source: San Marino Chamber of Commerce - Favourable taxation · checked 2026-09-29Inheritance
UnverifiedNot confirmed
Inheritance tax position not found in a usable source.
Source: San Marino Chamber of Commerce - Favourable taxation · checked 2026-09-29Wealth tax
UnverifiedNone (reported)
No net wealth tax known; not confirmed.
Source: San Marino Chamber of Commerce - Favourable taxation · checked 2026-09-29VAT
Unverified17% single-stage import tax (reported)
No VAT: a single-phase import tax is reported at 17% standard. Not confirmed.
Source: San Marino Chamber of Commerce - Favourable taxation · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
See the right countries- s7GOV.UK - San Marino tax treatiesprimary · checked 2026-09-29
- s8San Marino Chamber of Commerce - Favourable taxationsecondary · checked 2026-09-29