🇸🇲 How tax works
in San Marino.
2026 · National income tax guide
The calculation, explained.
From tax year 2026, Law 141/2025 Allegato C sets eight IGR personal brackets from 9% to 35% with the listed cumulative thresholds.
SMAC spending credits, dependent reliefs, separately taxed income and biennial cost-of-living revaluation of thresholds are excluded.
Doctors: employment and independent practice
The San Marino comparison is an ordinary resident employment scenario. We have not yet verified a doctor-specific independent-practice regime for this country. Do not apply Indonesia’s NPPN 50% here or enter clinic turnover as salary. Practice deductions, professional contributions and mixed income require additional local research.
Tax brackets · EUR
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 10,000 | 9.0% |
| 10,000 – 18,000 | 13.0% |
| 18,000 – 28,000 | 17.0% |
| 28,000 – 38,000 | 21.0% |
| 38,000 – 50,000 | 25.0% |
| 50,000 – 65,000 | 28.0% |
| 65,000 – 80,000 | 31.0% |
| Above 80,000 | 35.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to €100,000.
- 1. Annual input
- €100,000
- 2. Custom deductible expenses
- − €0
- 3. Modeled allowance / base deduction
- − €0
- 4. Modeled taxable base
- €100,000
| Taxed portion | Rate | Tax |
|---|---|---|
| €10,000 | 9.0% | €900 |
| €8,000 | 13.0% | €1,040 |
| €10,000 | 17.0% | €1,700 |
| €10,000 | 21.0% | €2,100 |
| €12,000 | 25.0% | €3,000 |
| €15,000 | 28.0% | €4,200 |
| €15,000 | 31.0% | €4,650 |
| €20,000 | 35.0% | €7,000 |
- 5. Modeled tax credits (capped at tax due)
- − €0
- 6. Included additional tax
- €0
- 7. Income tax
- €24,590
- Effective rate = tax ÷ annual input
- 24.6%
- After income tax, before other deductions
- €75,410
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.