The Withholding Tax Rate in San Marino stands at 13 percent. Withholding Tax Rate in San Marino averaged 13.00 percent from 2022 until 2025, reaching an all time high of 13.00 percent in 2023 and a record low of 13.00 percent in 2023. source: Finance Department, San Marino



Related Last Previous Unit Reference
Withholding Tax Rate 13.00 13.00 percent Dec 2025


San Marino Withholding Tax Rate
In San Marino, the withholding tax rate is a tax collected from companies. It applies to businesses when they make payments to other business entities or individuals, e.g., in the form of dividends, interest, and royalties. The benchmark we use refers to the standard withholding tax rate on interest for non-residents. Revenues from the withholding tax rate are an important source of income for the government of San Marino.
Actual Previous Highest Lowest Dates Unit Frequency
13.00 13.00 13.00 13.00 2022 - 2025 percent Yearly
NSA