This section provides access to the key regulatory sources on tax matters, with direct links to the relevant publications in the Official Bulletin. This facilitates access to the main acts regulating San Marino tax system. It is also intended to provide useful references to tax legislation, practice and case law on direct and indirect taxation for more complete information.
This section is dedicated to the analysis of direct taxes, i.e., those that directly affect an individual's ability to pay, such as income. In the Republic of San Marino, the reference legislation for direct taxes is currently Law No. 166 of 16 December 2013, "General Income Tax" (for which we recommend referring to the consolidated text found here), which regulates the taxation of individuals and legal entities.
This section is dedicated to the analysis of the single-phase tax on imports, the complementary tax and the related procedures.
