🇸🇲 圣马力诺税率 · San Marino Tax Rates
SM · 欧洲 · Europe
San Marino corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 17% — Standard corporate tax rate
- 个人所得税 Personal Income Tax: 9-35% — Progressive rates
- 增值税 / 商品服务税 VAT / GST: 17% — Single-stage import tax, no standard VAT
- 进口税 / 关税 Import Duties / Customs: Varies — Customs union with EU
- 预扣税 Withholding Tax: 5-13% — On dividends, interest, royalties
- 资本利得税 Capital Gains Tax: 0-8% — Varies based on asset type
- 财产税 / 房产税 Property Tax: Varies — Annual property tax applies
- 遗产税 / 赠与税 Inheritance & Gift Tax: 0% — No inheritance or gift tax
- 印花税 Stamp Duty: Varies — Applies on certain documents and transfers
- 消费税 / 特别消费税 Excise Tax: Varies — On alcohol, tobacco, fuel
- 社会保障税 Social Security Tax: 27.4% — Combined employer and employee contributions
- 其他税种 Other Taxes: N/A — No other notable taxes