San Marino: Commercial tax rate

* indicates monthly or quarterly data series
 San Marino

Tax rate, percent of commercial profits

 Latest value 36.20
 Year 2019
 Measure percent
 Data availability 2012 - 2019
 Average 37.88
 Min - Max 35.20 - 40.30
 Source The World Bank (doing business survey)
For that indicator, we provide data for San Marino from 2012 to 2019. The average value for San Marino during that period was 37.88 percent with a minimum of 35.2 percent in 2016 and a maximum of 40.3 percent in 2015. The latest value from 2019 is 36.2 percent. For comparison, the world average in 2019 based on 184 countries is 40.53 percent. See the global rankings for that indicator or use the country comparator to compare trends over time.
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* indicates monthly or quarterly data series


Recent values chart
San Marino - Commercial tax rate - Recent values chart




Definition: Total tax rate measures the amount of taxes and mandatory contributions payable by businesses after accounting for allowable deductions and exemptions as a share of commercial profits. Taxes withheld (such as personal income tax) or collected and remitted to tax authorities (such as value added taxes, sales taxes or goods and service taxes) are excluded.


 Related indicators Latest value Reference Measure
 Government spending, percent of GDP 18.47 2021 percent
 Government spending, in dollars 0.34 2021 billion U.S. dollars
 Fiscal balance, percent of GDP -1.56 2018 percent
 Government debt 76.55 2022 percent
 Tax revenue 17.30 2021 percent
 Commercial tax rate 36.20 2019 percent
 Tax preparation time 52 2019 hours
 Number of taxes 18 2019 taxes
 Taxes on goods and services 20.10 2021 percent
 Taxes on international trade 0.38 2021 percent
 Income and profits taxes 19.27 2021 percent
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