Taxation in San Marino

Updated as of December 01, 2025 Prerequisite All income, wherever produced, by resident subjects in cash or in kind, continuous or occasional, coming…

Updated on December 01, 2025 New businesses operated as individuals or freelancers, whose owners have not engaged in any economic activity similar…

The international conventions against double taxation are a tool of international policy necessary to avoid the phenomenon that the same assumption i…

In order to promote the commercial entrepreneurial activity of foreign economic operators in the Republic of San Marino and facilitate their establis…

Incentives for the establishment of new companies in San Marino in the maritime sector The new business activities carried out through capital com…

The Government of the Republic of San Marino and the Government of the Italian Republic, hereinafter referred to as the Contracting States, desirin…