Corporate income tax rate, central government (statutory, OECD): San Marino
The latest reading SOTW holds for San Marino is 18.00% for 2026, from OECD.
Source series · Listed tier · Fiscal & Monetary · Annual · % · OECD.L.TAX.CIT.CENTRAL.A · SMR
Listed tier: bulk-loaded from the OECD Tax Database as the OECD publishes it; not individually reviewed by SOTW. Statutory rates in percent for the tax year shown.
- Latest
- 18.00
- % · 2026
- Previous
- 17.00
- % · 2025
- Earliest held
- 24.00
- % · 2000
- Readings shown
- 27
- Every reading SOTW holds
San Marino · history
% · Annual
Readings, newest first
| Period | Value (%) |
|---|---|
| 2026 | 18.00 |
| 2025 | 17.00 |
| 2024 | 17.00 |
| 2023 | 17.00 |
| 2022 | 17.00 |
| 2021 | 17.00 |
| 2020 | 17.00 |
| 2019 | 17.00 |
| 2018 | 17.00 |
| 2017 | 17.00 |
| 2016 | 17.00 |
| 2015 | 17.00 |
| 2014 | 17.00 |
| 2013 | 17.00 |
| 2012 | 17.00 |
| 2011 | 17.00 |
| 2010 | 17.00 |
| 2009 | 17.00 |
| 2008 | 17.00 |
| 2007 | 17.00 |
| 2006 | 19.00 |
| 2005 | 19.00 |
| 2004 | 24.00 |
| 2003 | 24.00 |
| 2002 | 24.00 |
| 2001 | 24.00 |
| 2000 | 24.00 |
Source: OECD. All 27 readings held, 2000 to 2026. n/a means the source value is missing or withheld.