This section provides access to the main regulatory sources on tax matters, with direct links to the relevant publications in the Official Bulletin, in order to facilitate access to the principal legal acts governing San Marino’s tax system.
It also provides useful references to tax legislation, administrative practice and case law concerning direct and indirect taxation, with a view to offering a more comprehensive overview.
This section is dedicated to direct taxation, namely taxes levied directly on a taxpayer’s income or other indicators of ability to pay.
In the Republic of San Marino, the main legislation governing direct taxation is 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, reference should be made to the consolidated text, updated as at 12 December 2025 and available at the following link . The law 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.
