Corporate income tax (CIT) - statutory and targeted small business in San Marino
San Marino: Corporate income tax (CIT) - statutory and targeted small business was 18 Percentage of taxable income in 2026. ▼ Falling
Corporate income tax (CIT) - statutory and targeted small business in San Marino, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for corporate income tax (cit) - statutory and targeted small business in San Marino is 18 Percentage of taxable income, measured in 2026.
The figure is up 5.9% on the previous year and up 5.9% over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in San Marino peaked at 24 Percentage of taxable income in 2000 and was at its lowest, 17 Percentage of taxable income, in 2007.
San Marino ranks 89th of 128 countries on this measure, in the middle of the range.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in San Marino, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 24 Percentage of taxable income | — |
| 2001 | 24 Percentage of taxable income | +0.0% |
| 2002 | 24 Percentage of taxable income | +0.0% |
| 2003 | 24 Percentage of taxable income | +0.0% |
| 2004 | 24 Percentage of taxable income | +0.0% |
| 2005 | 19 Percentage of taxable income | -20.8% |
| 2006 | 19 Percentage of taxable income | +0.0% |
| 2007 | 17 Percentage of taxable income | -10.5% |
| 2008 | 17 Percentage of taxable income | +0.0% |
| 2009 | 17 Percentage of taxable income | +0.0% |
| 2010 | 17 Percentage of taxable income | +0.0% |
| 2011 | 17 Percentage of taxable income | +0.0% |
| 2012 | 17 Percentage of taxable income | +0.0% |
| 2013 | 17 Percentage of taxable income | +0.0% |
| 2014 | 17 Percentage of taxable income | +0.0% |
| 2015 | 17 Percentage of taxable income | +0.0% |
| 2016 | 17 Percentage of taxable income | +0.0% |
| 2017 | 17 Percentage of taxable income | +0.0% |
| 2018 | 17 Percentage of taxable income | +0.0% |
| 2019 | 17 Percentage of taxable income | +0.0% |
| 2020 | 17 Percentage of taxable income | +0.0% |
| 2021 | 17 Percentage of taxable income | +0.0% |
| 2022 | 17 Percentage of taxable income | +0.0% |
| 2023 | 17 Percentage of taxable income | +0.0% |
| 2024 | 17 Percentage of taxable income | +0.0% |
| 2025 | 17 Percentage of taxable income | +0.0% |
| 2026 | 18 Percentage of taxable income | +5.9% |
San Marino compared with similar countries
- San Marino's 18 Percentage of taxable income is below the median for high income countries, which is 21.5 Percentage of taxable income, 84% of the median. (60 countries reporting)
- San Marino's 18 Percentage of taxable income is below the median for Europe & Central Asia, which is 19.74 Percentage of taxable income, 91% of the median. (40 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 20.9 Percentage of taxable income | 17 Percentage of taxable income | 24 Percentage of taxable income | 10 |
| 2010s | 17 Percentage of taxable income | 17 Percentage of taxable income | 17 Percentage of taxable income | 10 |
| 2020s | 17.14 Percentage of taxable income | 17 Percentage of taxable income | 18 Percentage of taxable income | 7 |
Countries ranked near San Marino
- 87 Switzerland 19.47 Percentage of taxable income compare
- 88 Brunei Darussalam 18.5 Percentage of taxable income compare
- 89 Ukraine 18 Percentage of taxable income compare
- 89 Armenia 18 Percentage of taxable income compare
- 89 Faroe Islands 18 Percentage of taxable income compare
More economy & growth data for San Marino
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.38 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 1.3 Percent per annum (2029)
- Gdp worldbank constant usd, annual growth rate 0.4015 % change on previous year (2023)
- Taxes less subsidies on products (current LCU), per unit of GDP 0.0677 current LCU per US$ of GDP (2023)
- Taxes less subsidies on products (current LCU), per capita 4,055 current LCU per person (2023)
- Gdp worldbank constant usd, per capita 51,324 units per person (2023)
- Manufacturing value added to gdp, per capita 0.0009 units per person (2023)
- Manufacturing value added to gdp, per unit of GDP 0 units per US$ of GDP (2023)
- Special drawing rights per domestic currency (End-of-period (EoP)) 0.858 (2025)
- Gdp worldbank constant usd, per unit of GDP 0.8572 units per US$ of GDP (2023)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in San Marino?
- Corporate income tax (cit) - statutory and targeted small business in San Marino was 18 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in San Marino?
- The highest recorded value was 24 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in San Marino?
- The lowest recorded value was 17 Percentage of taxable income in 2007.
- How does San Marino rank for corporate income tax (cit) - statutory and targeted small business?
- San Marino ranks 89th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in San Marino?
- Over the last ten years it is up 5.9%. The long-run trend across the full record is falling.
- Where does this San Marino data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.