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San Marino Salary Calculator 2026

Free San Marino salary calculator (2026): estimate take-home pay for employees and the self-employed. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - San Marino (2026)

Educational model - not tax advice. Currency EUR. San Marino levies a personal income tax (IGR - Imposta Generale sui Redditi) reformed by Law 141/2025 with effect from 1 January 2026. Models the standard single resident.

Employee (lavoro dipendente)

  • Employee social contributions are withheld on gross pensionable salary: Primo Pilastro (first pillar IVS) 5.90% and FONDISS (mandatory complementary pension) 2.50%. No published annual ceiling applies to the employee first pillar.
  • Taxable employment income equals gross income minus the mandatory employee social contributions minus a flat 7% lump-sum abatement (abbattimento forfettario), capped at EUR 2,800 per year. There is no personal allowance.
  • IGR 2026 progressive brackets on the taxable base (annual): 9% to 10,000; 13% to 18,000; 17% to 28,000; 21% to 38,000; 25% to 50,000; 28% to 65,000; 31% to 80,000; 35% above.
  • Employer social contributions are Primo Pilastro 16.60% plus FONDISS 2.00%, totalling 18.60% of gross.
  • PROVISIONAL: the 2026 contribution rates rest on the latest published 2023 ISS circular; the FONDISS employee increase to 2.50% (a +0.5% rise from 1 January 2026) is reported but not confirmed from a parsed official 2026 circular.
  • Out of scope: the IGR 2026 tax credits that reduce tax due rather than the base (the personal/subjective credit of about EUR 500 phasing out above EUR 80,000 of taxable income, and the SMaC-card credit of 22% on qualifying spend up to EUR 6,000, max EUR 1,320), the tax-free SMaC fringe benefit (up to EUR 2,000 per year), cross-border frontalieri treatment, and collective-agreement FONDISS top-ups.

Sources: HLB San Marino - Legge 141/2025 (IGR 2026), ISS - Circolare Prot. 30912 (contributi 2023), CSdL - Scheda riforma IGR (7% abatement).

Self-employed (libero professionista / lavoro autonomo)

  • Self-employment, professional and individual-business income is taxed under separate proportional taxation at a flat 18% for tax periods 2026-2030 (raised from 17% via a temporary +1% IGR business contribution; the 17% base resumes from 2031 absent a further extension). The base is profit, that is revenue minus deductible business costs.
  • Social contributions are paid in full by the self-employed (no employer). This calculator models the standard libero professionista category on declared profit: Primo Pilastro 22.50% (minimum income floor EUR 28,000, effective near-ceiling EUR 48,147), FONDISS 4.00% (floor EUR 28,000), social-security health 2.00% (up to EUR 48,147), and family allowance 5.10% (liberi professionisti only).
  • PROVISIONAL: the 2026 self-employed contribution rates rest on the latest published 2023 ISS circular; a 2026 FONDISS increase may apply.
  • Out of scope: the DD214/2021 light autonomo category (EUR 15,000 at 11.00%), agricoltori (4.00% on EUR 15,000), agenti and mediatori contribution exemptions, the new-activity minimum-income reduction for under-40 first-timers (EUR 14,000 for years 1-3 and EUR 21,000 for year 4), the reduced new-business IGR rate, and assimilated autonomo income (taxed on 90% of the base).

Sources: Studio Bollini - Modifiche alla Legge IGR (18% from 2026), ISS - Circolare Prot. 30912 (autonomi).