DoubleTaxationTaxes on salary: San Marino preliminary data
How much income tax and social contributions are paid on a salary in San Marino, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | €60,001 |
|---|---|
| Income tax | €9,026 |
| Employee contributions | €6,180 |
| Take-home pay | €44,795 |
| Employer contributions and payroll taxes | €12,060 |
| Employer's labour cost | €72,061 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 | €60,000 | €120,000 |
|---|---|---|---|
| Sole proprietor | €10,193 37.8 % | €21,168 39.2 % | €38,698 35.8 % |
| Company | €5,711 21.2 % | €11,421 21.2 % | €22,842 21.2 % |
Special tax regimes
Residenza fiscale non domiciliata
For people relocating
Who: Individuals authorised for non-domiciled tax residence under the related residence rules (conditions in art. 12 of the same act - not read).
Annual lump-sum substitute tax of EUR 10,000 per adult replacing income tax on income; self-employed income from authorised activities taxed at a flat 5%; San Marino employment income taxed normally; no worldwide-income return.
Tax residence
The tax residence check does not cover San Marino yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 1.000012 EUR (ECB euro reference rate, 2026-01-02) ↗
Sources
- Consiglio Grande e Generale — Testo coordinato in materia di imposta generale sui redditi (Law 166/2013, updated 22 Dec 2025)
- Consiglio Grande e Generale — Testi coordinati, normativa fiscale e tributaria
- ISS — Circolare prot. 1376/UC/2026: redditi minimi ed aliquote contributive anno 2026
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.