Economy
Source: OECD (via DBnomics). · updated 2025-12-31
San Marino's corporate tax rate stands at 17% as of 2025-12-31, up from 17% in 2024. Historical data runs from 2000 to 2025 (26 observations).
In 2025, San Marino's corporate tax rate was 17%, unchanged from 17% in 2024.
In 2024, San Marino's corporate tax rate was 17%, unchanged from 17% in 2023.
In 2023, San Marino's corporate tax rate was 17%, unchanged from 17% in 2022.
In 2022, San Marino's corporate tax rate was 17%, unchanged from 17% in 2021.
In 2021, San Marino's corporate tax rate was 17%, unchanged from 17% in 2020.
| Year | Value | Change |
|---|---|---|
| 2025 | 17% | +0% |
| 2024 | 17% | +0% |
| 2023 | 17% | +0% |
| 2022 | 17% | +0% |
| 2021 | 17% | +0% |
| 2020 | 17% | +0% |
| 2019 | 17% | +0% |
| 2018 | 17% | +0% |
| 2017 | 17% | +0% |
| 2016 | 17% | +0% |
| 2015 | 17% | +0% |
| 2014 | 17% | +0% |
| 2013 | 17% | +0% |
| 2012 | 17% | +0% |
| 2011 | 17% | +0% |
| 2010 | 17% | +0% |
| 2009 | 17% | +0% |
| 2008 | 17% | +0% |
| 2007 | 17% | -2% |
| 2006 | 19% | +0% |
| 2005 | 19% | -5% |
| 2004 | 24% | +0% |
| 2003 | 24% | +0% |
| 2002 | 24% | +0% |
| 2001 | 24% | +0% |
| 2000 | 24% | — |
Source: OECD (via DBnomics). · Download this series as CSV — free, attribution required (CC BY 4.0).
San Marino's corporate tax rate is 17% as of 2025-12-31, compared with 17% in 2024. Source: OECD (via DBnomics).
The highest recorded value is 24% (2000); the lowest is 17% (2007), across data from 2000 to 2025.
Source: OECD (via DBnomics). Figures are republished with attribution and updated as the source releases new observations.