San Marino Tax Tables 2022 - Tax Rates and Thresholds in San Marino
Rate and Share, Show you Care 😊 Your feedback and support helps us keep this resource FREE for all to use, thank you.
This page contains the tax table information used for the calculation of tax and payroll deductions in San Marino in 2022. These tax tables are used for the tax and payroll calculators published on iCalculator™ SM, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for San Marino or would like to add to or suggest amendments to the information herein then please contact us.
2022 Tax Tables [Quick Links]
Related Calculators
San Marino Personal Income Tax Tables in 2022
The Income tax rates and personal allowances in San Marino are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the San Marino Tax Calculator 2022.
San Marino Residents Income Tax Tables in 2022
Personal Income Tax Rates and Thresholds (Annual)Tax Rate | Taxable Income Threshold |
---|
9% | Income from € 0.000.00 | to | € 10,000.00 |
13% | Income from € 10,000.01 | to | € 18,000.00 |
17% | Income from € 18,000.01 | to | € 28,000.00 |
21% | Income from € 28,000.01 | to | € 38,000.00 |
25% | Income from € 38,000.01 | to | € 50,000.00 |
28% | Income from € 50,000.01 | to | € 65,000.00 |
31% | Income from € 65,000.01 | to | € 80,000.00 |
35% | Income from € 80,000.01 | | and above |
San Marino Non-residents Income Tax Tables in 2022
Personal Income Tax Rates and Thresholds (Annual)Tax Rate | Taxable Income Threshold |
---|
9% | Income from € 0.000.00 | to | € 10,000.00 |
13% | Income from € 10,000.01 | to | € 18,000.00 |
17% | Income from € 18,000.01 | to | € 28,000.00 |
21% | Income from € 28,000.01 | to | € 38,000.00 |
25% | Income from € 38,000.01 | to | € 50,000.00 |
28% | Income from € 50,000.01 | to | € 65,000.00 |
31% | Income from € 65,000.01 | to | € 80,000.00 |
35% | Income from € 80,000.01 | | and above |
In San Marino, social security deductions made by both employees and employers are considered deductible for the purposes of calculating taxable income. This means that the amounts contributed towards social security can be deducted from the gross income before income tax is applied, effectively lowering the taxable income of both individuals and businesses. This provision not only encourages participation in the social security system but also provides tax relief, thereby supporting the financial well-being of employees and the competitiveness of businesses.
San Marino Social Security and Payroll Deduction Rates in 2022
In San Marino, the social security system is designed to provide comprehensive coverage and protection to both employees and employers, encompassing a range of benefits from healthcare to retirement pensions. Contributions to the social security system are mandatory, with both employees and employers required to make regular deductions and payments. These contributions fund various social benefits, ensuring a safety net for the workforce and their families.
San Marino Social Security in 2022: Rates for Employers and EmployeesCategory | Employee | Employer | Total |
---|
Social Services Fund Contribution | 0% | 1% | 1% |
Fondiss Contribution | 2% | 2% | 4% |
Pension Fund Contribution | 5.4% | 16.1% | 21.5% |
Social Security | 0% | 4% | 4% |
Family Benefits | 0% | 2.4% | 2.4% |
Layoff | 0.5% | 1.9% | 2.4% |
Trade Unions | 0.4% | 0% | 0.4% |
San Marino Social Security and Payroll Deduction in 2022: Earnings Thresholds for Employers and EmployeesCategory | Employee | Employer |
---|
Min. | Max. | Min. | Max. |
---|
Social Services Fund Contribution | n/a | n/a | n/a | n/a |
Fondiss Contribution | n/a | n/a | n/a | n/a |
Pension Fund Contribution | n/a | n/a | n/a | n/a |
Social Security | n/a | n/a | n/a | n/a |
Family Benefits | n/a | n/a | n/a | n/a |
Layoff | n/a | n/a | n/a | n/a |
Trade Unions | n/a | n/a | n/a | n/a |
The social security and payroll deduction system in San Marino represents a crucial aspect of the country's commitment to the welfare of its citizens and workforce. By providing a comprehensive range of benefits funded through these contributions, San Marino ensures a high level of social protection that supports the health, income, and family life of its residents.
San Marino VAT Rates in 2022
VAT rates for San Marino are reviewed annually, you can use the VAT Calculator to calculate VAT due in San Marino or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.
San Marino VAT RatesVAT Rate | VAT Description |
---|
0% | Zero Rated |
17% | Standard Rate |
Historic Tax Tables supported for San Marino
The following tax tables are supported by iCalculator™ SM as part of the suite of free tax tools we provide for San Marino.