Edited by the Department of Finance and Budget, this section contains the main sources of legislation on tax matters, with a direct link to the Official Bullettin of the Republic of San Marino.
It is also intended to provide useful references to tax legislation, practice and case law for more complete information.
In the Republic of San Marino, the reference law on taxes is currently Law no. 166 of 16 December 2013 "General Income Tax" (the relevant coordinated text (only in Italian) can be downloaded by clicking here).
