Crypto tax in San Marino
San Marino is crypto-friendly.
Treatment
taxed under a special / mixed regime
Long-term
Tax-free (>6 months)
Headline rate
8%
For a relocating individual in San Marino, crypto gains are generally taxed at 8% on disposal but become tax‑free if you hold the cryptocurrency for more than six months before selling.
“The taxation of cryptocurrency transactions in San Marino is not explicitly addressed in the country's tax laws. However, based on the general principles of taxation, it is likely that gains or profits realized from cryptocurrency transactions would be subject to income tax. The applicable tax rates for cryptocurrency transactions in San Marino would depend on the individual taxpayer's circumstances and the nature of the transaction. For individuals, the income tax rate ranges from 0% to 40%, depending on their taxable income.” — Ufficio Tributario della Repubblica di San Marino (via summarized guidance)
Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.