Paying taxes: Profit tax in San Marino

San Marino: Paying taxes: Profit tax was 5.0% in 2019. ▼ Falling

Latest (2019)
5.0%
Change on year
down 2.0%
World rank
166th
of 190 countries
All-time high
10.3%
in 2012
All-time low
5.0%
in 2019
Years of data
8
2012–2019

Paying taxes: Profit tax in San Marino, 2012–2019

02.557.5102012201520192012: 10.3 % of profits2013: 10.3 % of profits2014: 10.3 % of profits2015: 10.2 % of profits2016: 5.1 % of profits2017: 5.1 % of profits2018: 5.1 % of profits2019: 5 % of profits

Source: World Bank. Measured in % of profits.

Analysis

In 2019, paying taxes: profit tax in San Marino stood at 5.0%. That is the lowest value across all 8 years on record.

The figure is down 2.0% on the previous year and down 51.5% over ten years.

That places San Marino 166th out of 190 countries with data for 2019, putting it in the bottom quarter.

Paying taxes: Profit tax in San Marino, year by year

Annual values for Paying taxes: Profit tax (% of profits) in San Marino, 2012 to 2019.
Year % of profits Change
2012 10.3%
2013 10.3% +0.0%
2014 10.3% +0.0%
2015 10.2% -1.0%
2016 5.1% -50.0%
2017 5.1% +0.0%
2018 5.1% +0.0%
2019 5.0% -2.0%

Countries ranked near San Marino

  1. 163 China 6.3% compare
  2. 164 Lithuania 5.9% compare
  3. 165 Czechia 5.2% compare
  4. 167 Bulgaria 4.9% compare
  5. 168 Luxembourg 4.2% compare
  6. 169 Argentina 3.6% compare

See the full ranking of 190 places →

More reference data data for San Marino

All data for San Marino →

Frequently asked questions

What is paying taxes: profit tax in San Marino?
Paying taxes: profit tax in San Marino was 5.0% in 2019, according to the World Bank.
What is the highest paying taxes: profit tax recorded in San Marino?
The highest recorded value was 10.3% in 2012.
What is the lowest paying taxes: profit tax recorded in San Marino?
The lowest recorded value was 5.0% in 2019.
How does San Marino rank for paying taxes: profit tax?
San Marino ranks 166th out of 190 countries with data for 2019.
Is paying taxes: profit tax rising or falling in San Marino?
Over the last ten years it is down 51.5%. The long-run trend across the full record is falling.
Where does this San Marino data come from?
The figures come from the World Bank, published as part of Paying taxes: Profit tax (% of profits). Statizoid updates them automatically from the source API.

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Paying taxes: Profit tax in San Marino. Statizoid. Retrieved 07 September 2026, from https://reference.statizoid.com/stat/paying-taxes-profit-tax-percent-of-profits/san-marino/

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About this data

Indicator
Paying taxes: Profit tax (% of profits)
Unit
% of profits
Source
World Bank
Licence
CC BY 4.0 (World Bank Open Data)
Coverage
190 places, 2,789 data points, 2005–2019
Last refreshed

The profit tax measures the amount of income taxes borne by the business in the second year of operation, expressed as a share of commercial pro?t.