San Marino Income Tax Rates and Personal Allowances in 2019

The Income tax rates and personal allowances in San Marino are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the San Marino Tax Calculator 2019.

San Marino Residents Income Tax Tables in 2019: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
9%Income from €0.00to €10,000.00
13%Income from €10,000.01 to €18,000.00
17%Income from €18,000.01 to €28,000.00
21%Income from €28,000.01 to €38,000.00
25%Income from €38,000.01 to €50,000.00
28%Income from €50,000.01 to €65,000.00
31%Income from €65,000.01 to €80,000.00
35%Income from €80,000.01 and above
San Marino Non-Residents Income Tax Tables in 2019: Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
9%Income from €0.00to €10,000.00
13%Income from €10,000.01 to €18,000.00
17%Income from €18,000.01 to €28,000.00
21%Income from €28,000.01 to €38,000.00
25%Income from €38,000.01 to €50,000.00
28%Income from €50,000.01 to €65,000.00
31%Income from €65,000.01 to €80,000.00
35%Income from €80,000.01 and above
San Marino 2019 Social Security Rates
Employer RateResident Employee RateSocial Security Element
1%0%Social Services Fund contributions rate in 2019
2%2%Fondiss contributions rate in 2019
16.1%5.4%Pension contributions rate in 2019
4%0%Social Security contributions rate in 2019
2.4%0%Family Benefits contributions rate in 2019
1.9%0.5%Layoff contributions rate in 2019
0%0.4%Trade Unions contributions rate in 2019

Income Tax in San Marino in 2019

Taxes, including personal income tax, expenses and limitations are reviewed by the Government in San Marino periodically and typically updated each year. Not that not all tax rates and thresholds in San Marino change annually, alterations to tax policy to support strategic economic growth in San Marino mean that the certain areas may be focused on to provide specific tax relief in San Marino or support growth in certain areas (overseas invstment in San Marino for example may mean reduced non-resident income tax rates in San Marino for a period).

When tax policy in San Marino changes, the resultant tax tables also change. Tax tables in San Marino are simply a list of the relevent tax rates, fixed amounts and / or threholds used in the computation of tax in San Marino, the San Marino tax tables also include specific notes and guidance on the validity of scenarios (for example, qualifying criterea for specific tax relief / allowances) and notes of the calculation of phaseout of specific tax elements within each taxation group (dividends and corporation tax thresholds in San Marino for example).

San Marino Tax Tables may also be referred to as San Marino Tax Slabs, San Marino personal allowances and tax thresholds or San Marino business tax rates. They all refer to the tax tables, whether in whole or as specific sections/categories of the tax tables therein. In the section, we publish all 2019 tax rates and thresholds used within the 2019 San Marino Salary Calculator. This means that if you are aware of a 2019 tax exemption or 2019 tax allowance in San Marino that you are entitled too BUT it isn't listed here, that we don't allow for it in this version of the San Marino Salary Calculator. This is simply because we updated our tax calculators based on user feedback, we tailor the San Marino Salary Calculator to suit our users needs. Our aim is to keep tax calculations in San Marino simple, we achieve this my making the San Marino tax calculators relevent to our community's needs, this includes you. So, if you would like a new 2019 tax rates, allowance or threshold adding (or perhaps updating), or if you notice an error in our 2019 tax calculations, simply contact us and we will adjust the tool.

Choose a specific income tax year to see the San Marino income tax rates and personal allowances used in the associated income tax calculator for the same tax year.