Freelancing in San Marino: lavoratore autonomo registration, ISS social security, IGR income tax, and the monofase import tax instead of VAT
A San Marino freelancer registers as a self-employed worker (lavoratore autonomo) and enrols with the ISS social-security institute. Profit is taxed under the progressive general income tax (IGR), which runs from 9% to 35%. San Marino has no VAT — instead a single-stage 'monofase' import tax, generally 17%, applies when goods first enter the territory.
This article is general information, not tax advice. Regulations change — verify the current rules with the official sources below before acting.
San Marino sits inside Italy but runs its own tax system — and it is genuinely different, most strikingly in having no VAT at all. Going freelance here means registering as a self-employed worker, joining the social-security institute, and getting to grips with the monofase.
Registering as lavoratore autonomo
You register your activity as a self-employed worker — lavoratore autonomo (or libero professionista for the regulated professions) — obtain the necessary authorisation to operate, and enrol with the ISS (Istituto per la Sicurezza Sociale), which runs San Marino's healthcare, pensions and social benefits. Self-employed people pay ISS contributions on their earnings; the self-employed rate is meaningfully higher than the employee share, so build it into your pricing from the start.
IGR income tax
Freelance profit is taxed under the general income tax — Imposta Generale sui Redditi (IGR) — which for individuals is progressive across eight brackets, from 9% on the lowest band up to 35% on income above roughly EUR 80,000. You are taxed on profit after deductible business expenses, generally make quarterly estimated payments, and file an annual return with the Ufficio Tributario. Residents are taxed on worldwide income; non-residents only on San Marino-source income.
The monofase instead of VAT
San Marino has no VAT. In its place is the imposta monofase — a single-stage import tax charged when goods first enter the territory (by import or domestic production), at a general rate of 17%. Because it is levied once, at that first stage, later domestic resales between local operators do not attract further indirect tax; unlike EU VAT it is not deductible through the chain, though exporters can reclaim monofase paid on their inputs. For a services freelancer this mostly shows up in the cost of imported goods rather than as tax you charge on invoices.
General information about freelancing in San Marino, current as of the review date above, and not tax advice. San Marino is a small jurisdiction and figures change — confirm current IGR bands, ISS rates and monofase rules with the tax office (tributi.sm), the ISS (iss.sm) or a qualified adviser.
Frequently asked questions
Does San Marino have VAT?
No. Instead of a multi-stage VAT, San Marino levies a single-stage import tax known as the 'imposta monofase', charged when goods first enter the territory (by import or domestic production) at a general rate of 17%. Once paid at that first stage it is not charged again on later domestic sales, and it is not deductible in the way EU VAT is. Exporters can recover monofase already paid on their inputs.
How is freelance income taxed in San Marino?
Under the general income tax (Imposta Generale sui Redditi, IGR), which is progressive for individuals across eight brackets from 9% up to 35% on income above roughly EUR 80,000. Self-employment income is taxed at those same progressive rates after deductible business expenses, with quarterly estimated payments and an annual return administered by the Ufficio Tributario.