This section provides access to the key regulatory sources on tax matters, with direct links to the relevant publications in the Official Bulletin to facilitate 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, relevant legislation on direct taxation is currently Law No. 166 of 16 December 2013, "General Income Tax", as subsequently amended and supplemented. As this legislation has been amended and supplemented over time, it is recommended consulting the consolidated text available, updated as at 12 December 2025, which can be found at the following link and governs the taxation of natural and legal persons.
This section is dedicated to the analysis of the monofase tax (single-phase tax on imports), the complementary tax and the related procedures.
