The World's Oldest Republic — Towers, Tradition & Timeless Charm
No. Instead of VAT it levies the imposta monofase, a single-stage import tax (standard 17%, with reduced categories) charged when goods enter the territory.
Ordinary full residents are taxed on worldwide income under the IGR. Some new residents can instead use a substitute regime that taxes foreign income at a reduced flat rate, subject to strict conditions.
A flat 17% on company profits, with temporary reductions available for new and innovative businesses.
Broadly, more than 183 days in San Marino during a calendar year, or having your registered residence or centre of vital interests there for most of the tax period.
No. It is an atypical/substitute regime with minimums, maximums, fees and eligibility rules that can change. Confirm the current terms with the Tax Office before relying on it.
All legal residents. Coverage is linked to residence and ISS status, not to being employed — contributors and their families, plus vulnerable groups, all have access.
The Ospedale di Stato in Borgo Maggiore is the country's main hospital, supported by district health centres across the Castelli.
Under a bilateral agreement, the ISS refers patients needing advanced care to Italian hospitals nearby, most often in Rimini, about 25 km away.
Once enrolled in the ISS you have public coverage, but private insurance is useful to bridge the period before enrolment is active or for services outside the public package.
The euro is the currency (San Marino mints its own euro coins) and Italian is the official language, with the local Romagnol dialect also spoken.
It helps a great deal. There is no airport or railway, the terrain is hilly, and while local buses connect the Castelli, most residents rely on cars, plus the funivia up to the historic centre.
Many people park in Borgo Maggiore and take the cable car (funivia) up to the walled City of San Marino, since parking at the top is limited.
Yes. It is considered very safe with low crime and a small, close-knit community, policed by the Gendarmerie and Civil Police.
The Dogana district of Serravalle near the Italian border is the main commercial area, and residents also shop across the border in the Rimini region.