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8.5% on profits
For 5 years after a company formation, general income tax applied on earnings gained by the legal entity will not be the general 17% rate of net earnings, but 8.5%.*
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Business license 0€
For 4 years the new enterprises will benefit from a complete tax relief on the license fee: a benefit worth nearly 4,000 €.*
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Become resident
Those who open a new company in San Marino and hold at least 51% of the shares, can apply for and obtain the residence.
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Electronic Invoicing: San Marino-Italy
From the 1st of July it will be mandatory to issue electronic invoices towards Italy, as per Delegated Decree 147/2021…
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Have you activate your digital domicile?
Based on Article 22 of Law No. 137/2018 and Regulation No. 7/2018, all economic operators through the legal representative (or…
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New changes to regulation for economic development support
On 29/09/2017, Law No. 115/2017 was issued, this brings changes to the rules on support for San Marino’s economic development,…
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PayPal and e-commerce in San Marino finally have become friends
Following the approval of Law n. 71 of 2013, the requests for and the openings of e-commerce businesses have boomed,…