Facts
- Tax revenue, % of GDP
- 17.3 % (2023)
- Tax revenue level
- 15–20% of GDP
- Taxes on income, profits and capital gains, % of revenue
- 50.4 % (2024)
- Taxes on goods and services, % of value added
- 8.7 % (2023)
- ISO code
- SMR
Sources: OECD Corporate Tax Statistics, OECD Tax Database, World Bank WDI (CC BY 4.0)
Taxes on income, profits and capital gains, % of revenue
| Period | Value |
|---|---|
| 2024 | 50.4 % |
| 2023 | 46.7 % |
| 2022 | 45.5 % |
| 2021 | 45.3 % |
| 2020 | 46.5 % |
| 2019 | 44.7 % |
| 2018 | 39.4 % |
| 2017 | 41.2 % |
| 2016 | 39.1 % |
| 2015 | 40.3 % |
| 2014 | 40.9 % |
| 2013 | 37.9 % |
Tax revenue, % of GDP
| Period | Value |
|---|---|
| 2023 | 17.3 % |
| 2022 | 17.8 % |
| 2021 | 17.3 % |
| 2020 | 16.1 % |
| 2019 | 16.9 % |
| 2018 | 18.0 % |
| 2017 | 16.5 % |
| 2016 | 16.7 % |
| 2015 | 17.9 % |
| 2014 | 18.3 % |
| 2013 | 17.1 % |
| 2012 | 18.0 % |
Taxes on goods and services, % of value added
| Period | Value |
|---|---|
| 2023 | 8.7 % |
| 2022 | 9.0 % |
| 2021 | 8.8 % |
| 2020 | 7.9 % |
| 2019 | 8.6 % |
| 2018 | 9.1 % |
| 2017 | 9.2 % |
| 2016 | 9.8 % |
| 2015 | 10.3 % |
Year by year · 9
| Country-year | Combined corporate income tax rate | Top statutory personal income tax rate | Tax revenue, % of GDP |
|---|---|---|---|
| San Marino 2023 | — | — | 17.3 % |
| San Marino 2022 | — | — | 17.8 % |
| San Marino 2021 | — | — | 17.3 % |
| San Marino 2020 | — | — | 16.1 % |
| San Marino 2019 | — | — | 16.9 % |
| San Marino 2018 | — | — | 18.0 % |
| San Marino 2017 | — | — | 16.5 % |
| San Marino 2016 | — | — | 16.7 % |
| San Marino 2015 | — | — | 17.9 % |