What are the income tax rates in San Marino?

In San Marino, the personal income tax ranges from 9% – 35%. Corporations pay a 17% corporate tax rate. Capital gains are taxed at 0%. VAT is 0%.

Is San Marino crypto-friendly?

San Marino has standard tax treatment for cryptocurrencies (crypto score 3/5). Gains are generally taxed as capital gains or ordinary income.

What is the cost of living in San Marino?

The cost of living in San Marino is affordable (index 55) (reference: 100 = New York City). Safety index is 9/10. Average internet speed is 50 Mbps. Compared to Western Europe or the US, San Marino offers excellent value for expats.

Is San Marino a good destination for digital nomads?

San Marino does not have a specific digital nomad visa, though foreigners can explore residency options or tourist stays. Its territorial tax system is especially attractive for those working with foreign clients. Average internet speed is 50 Mbps — suitable for remote work.

What is healthcare like in San Marino?

Healthcare quality in San Marino is good (score 7/10). Expats typically have access to high-quality care.

Is San Marino a good place for remote work?

San Marino is a viable destination for remote workers. Advantages include: favorable tax system for remote income, 50 Mbps internet.

San Marino — Tax Guide, Residency & Cost of Living for Expats

Europe

Tax Score

62/100Territorial

Tax Data

Income Tax9% – 35%

Corporate Tax17%

Capital Gains0%

VAT/GST0%

Wealth TaxNo

Inheritance TaxNo

Residency & Visas

Golden VisaNo

Digital Nomad VisaNo

Cost of Living & Quality of Life

Cost of Living Index55

Safety9/10

Internet50 Mbps

Healthcare7/10

Gasoline$1.88/L

Tax Overview

San Marino operates under a territorial tax system, meaning income generated outside the country is generally not taxed. This is especially advantageous for remote workers and entrepreneurs with international clients.

Personal Income Tax

Personal income tax in San Marino ranges from 9% – 35% progressively.

Corporate & Capital Gains

The corporate tax rate is 17%. There is no capital gains tax — ideal for investors.

Indirect Taxes & Wealth

VAT/GST is 0%, low by international standards.

Crypto & Digital Assets

San Marino takes a standard approach to crypto taxation (score 3/5). Gains are generally treated as capital gains or ordinary income.

Compare with other countries

Residency Guide

Relocating to San Marino is possible but with limited options. Visa options are more limited, but residency is achievable through standard pathways.

Visa Options

San Marino does not currently offer a digital nomad visa or golden visa. Foreigners can explore work, investment, or family reunification visas.

Practical Considerations

As a non-LATAM destination, applicants should consider potential language barriers and cultural differences. Working with a local immigration attorney and verifying apostille/legalization requirements for documents is recommended.

Also consider: Monaco, Vatican City, Cayman Islands

Lifestyle

San Marino has a moderate cost of living, with good standards at a reasonable price. It is considered a safe destination with good infrastructure.

Cost of Living

With an index of 55, San Marino offers a balance between quality and price. Expenses are lower than New York City (index 100), but quality of life is high.

Safety & Infrastructure

San Marino has an exceptional safety score of 9/10, comparable to the world's safest countries. Internet speed of 50 Mbps — adequate for remote work.

Healthcare

A healthcare score of 7/10 indicates a decent healthcare system. Private health insurance is recommended to supplement public services.

Pros & Cons

Pros

Territorial tax system — foreign income exempt
No capital gains tax
Affordable cost of living (index 55)
High safety rating (9/10)
High-quality healthcare system (7/10)

Frequently Asked Questions

San Marino operates under a territorial tax system: only taxes income generated within the country — foreign-sourced income is generally exempt. The top personal income tax rate is 35%.