Tax in San Marino: sales tax, company tax
17%
San Marino uses a sales tax charged at the point of sale; rates can vary locally. The rate is verified against Consiglio Grande e Generale – Decreto Delegato 22 novembre 2011 n.183 on 6 October 2026; the headline company tax rate is 18% (OECD Corporate Tax Statistics).
Sales Tax in San Marino
Single-stage retail tax — collected once at the final sale, with no input-credit chain.
- Standard rate
- 17%
- Local name
- Sales Tax
- Type
- Sales Tax
- Reduced rates
- None on record
- Filing
- Quarterly / Monthly / Annual
- Authority
- Consiglio Grande e Generale – Decreto Delegato 22 novembre 2011 n.183
- Current rate since
- 1 January 2012
Company tax in San Marino
The headline corporate income tax rate is 18%. In effect since 1 January 2026.
Indicative only: confirm with San Marino's national tax authority. OECD 2026: central statutory CIT 18%, combined (central+sub-central) 18%
Ask your AI assistant about tax in San Marino
The figures on this page are callable by any MCP-compatible assistant through the free Tax MCP. Add https://taxmcp.ai2fin.com as a custom connector in Claude, ChatGPT, Cursor or your own agent — no login, no API key — then ask:
- “What is the Sales Tax rate in San Marino, and what is the source?”
- “Add 17% Sales Tax to a net amount of 1,000.”
- “What is the company tax rate in San Marino and how is it sourced?”
Connect in three steps, and what a connected answer looks like: Tax MCP.
San Marino, answered
Questions about tax in San Marino
- What is the Sales Tax rate in San Marino?
- The standard Sales Tax rate in San Marino is 17%, verified against Consiglio Grande e Generale – Decreto Delegato 22 novembre 2011 n.183 on 6 October 2026. Single-stage retail tax — collected once at the final sale, with no input-credit chain.
- What is the company tax rate in San Marino?
- The headline corporate income tax rate in San Marino is 18%, as published by OECD Corporate Tax Statistics (checked 6 October 2026, verification pending). Indicative only: confirm with San Marino's national tax authority. OECD 2026: central statutory CIT 18%, combined (central+sub-central) 18%
- Can an AI assistant look up tax rates for San Marino?
- Yes. The free Tax MCP at https://taxmcp.ai2fin.com gives Claude, ChatGPT, Cursor or any MCP-compatible agent the same sourced figures as this page: the Sales Tax rate, the company tax rate and a side-by-side comparison with other countries, each answer citing the authority and the date it was checked. Add the endpoint as a custom connector; there is no login or API key.
- How current is the San Marino tax information on this page?
- Every figure on this page carries the date it was last checked against its source; the most recent check is 6 October 2026. The consumption-tax rate comes from a maintained rate ledger cross-checked against Consiglio Grande e Generale – Decreto Delegato 22 novembre 2011 n.183, and each income, company and capital-gains figure has its own source and date. A figure that has not yet been verified against a linked official source says so instead of claiming a tick. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
Sources
Last checked 6 October 2026. General information computed from published government rates, not tax advice. Check the linked authority or a registered adviser before relying on a figure.
See every rate side by side in the tax rates table, put San Marino next to another country in the comparison tool, or read the tax facts.
Explore the tax tools
All tools →Compare tax by country
Put countries side by side — rates, local names, structure and filing.
GST Calculator
Add or remove GST/VAT on any amount, with the formula shown every time.
Tax facts
The weird, wonderful and true history of GST and VAT — every fact sourced.
BAS Calculator (AU)
Your quarterly GST position — 1A, 1B and the net amount payable, worked out for you.
Income Tax & Take-Home
Your income tax, Medicare levy and take-home pay on any salary.
UK Income Tax & Take-Home
Your UK income tax, National Insurance and take-home pay — England, Wales & NI rates.
India Income Tax & Take-Home
Your India income tax on the new regime — the ₹75k standard deduction, the ₹12L rebate and 4% cess, with take-home.
US Income Tax & Take-Home
Your US federal income tax, Social Security and Medicare — single filer, with take-home pay.
Finland Income Tax & Tax Card
Your Finnish take-home pay and tax-card percentage (veroprosentti) — any municipality, church tax, YLE tax and contributions.
HECS/HELP Repayment
Your compulsory study-loan repayment on the marginal system, and what a pay rise really adds.
Superannuation (AU)
Your Super Guarantee, how much concessional cap is left, and whether Division 293 catches you.
Capital Gains Tax
Sold an asset? Fin covers CGT in 71 countries — a figure where the rules are verified, the rule itself otherwise.
Crypto Tax (AU)
Sold or swapped crypto? Fin works out the CGT — same 50% discount, at your marginal rate.
Business Space at Home (AU)
A desk or a place of business? The deductions each year against the CGT on that share when you sell.
Tax Deduction Finder (AU)
Pick your work and how you earn, and get a checklist of what to claim and where each claim goes.
Company Tax Calculator
See the tax on your company’s profit in 139 countries — every rate sourced.
Tax MCP for agents
Connect Claude, ChatGPT or your own agent to live tax rates.
