San Marino: what is the corporate tax rate?

17%. That is the headline rate, the one ordinary companies pay.

San Marino: what is the income tax rate?

12% to 50%. Depending on the country, a flat rate or a progressive scale.

FiScore 5.3 out of 10, ranked 105th of 217: around the world average.

San Marino vs World average Compare another country

Corporate 17% · Personal 12% to 50% · EUR

FiScore

105th Light Heavy

Corporate income taxheadline rate

17%

20.8%

−3.8points

Personal income taxtop bracket

50%

17%

+33.0points

Corporate income tax
Regime	Rate
Imposta generale sui redditi standard regime Taux proportionnel unique sur le revenu imposable	17%