San Marino offers clear and accessible options for individuals seeking to operate as self-employed professionals or run solo businesses. This article covers how the sole proprietorship—locally known as “Lavoratore Autonomo” or “Ditta Individuale”—functions, the main tax conditions for the 2025 calendar year, and the practical requirements to keep in mind.
Availability of Sole Proprietorship Status in San Marino
Sole proprietorship status is widely available in San Marino under the designations “Lavoratore Autonomo” (self-employed worker) and “Ditta Individuale” (individual business). This framework is active and used extensively by both citizens and residents, providing a straightforward way to operate a business or offer professional services without the need to form a separate legal entity.
Key Features and Registration Requirements
- Status Name: Lavoratore Autonomo / Ditta Individuale
- Eligibility: Open to both citizens and residents of San Marino
- Legal Structure: No separate legal entity is created; the individual and business are legally the same
- Registration: Required with the San Marino Chamber of Commerce and the Ufficio Tributario (Tax Office)
- Business Operations: Sole proprietors can invoice clients, hire staff, and engage in most business activities permitted by law
Where to Register
The process starts by contacting the San Marino Chamber of Commerce and continues with tax registration at the Ufficio Tributario. Official guidelines are available on the government’s main portal.
Taxation of Sole Proprietors in San Marino (2025)
Income generated through sole proprietorships is taxed as personal income. The Imposta Generale sui Redditi (IGR) is San Marino’s general personal income tax applied to all natural persons, including self-employed individuals.
| Tax Type | Applicable to | Rate (%) | Details / Brackets |
|---|---|---|---|
| Imposta Generale sui Redditi (IGR) | Personal income of sole proprietors | 9% – 35% | Progressive tax rates depending on income brackets |
| Social Security Contributions | All self-employed/sole proprietors | – | Mandatory, rates vary according to income and sector |
These rates reflect the published norms for 2025. Note that there is no need to set up a limited company in order to access these rates or bill clients directly.
Overview of IGR Progressive Rates (2025)
The IGR’s progressive structure means rates increase with declared income. Official brackets and thresholds are maintained by the Ufficio Tributario. For further details, refer to the Tax Office homepage.
Other Compliance Obligations
Besides initial registration, sole proprietors must meet ongoing reporting and payment obligations. Key points include:
- Mandatory filing and payment of IGR (based on annual business results)
- Regular social security contributions as established by San Marino’s laws
- All invoices and receipts must be in correct legal format and consistent with registration details
Practical Steps to Establish Your Sole Proprietorship
The process is generally streamlined and supported via official government channels. In summary:
- Prepare necessary documentation (identity, residency, business plan if applicable)
- Register with the Chamber of Commerce
- Register for tax purposes with the Ufficio Tributario
- Enroll for social security
Once complete, operations can begin and invoices may be issued in your name as a sole proprietor.
Pro Tips for Managing Sole Proprietorship Status in San Marino
- Keep all registration documents and communications on file; local authorities may request them during periodic reviews.
- Plan ahead for progressive tax increases as your income grows—budget for higher brackets within the IGR framework.
- Use official government portals to check for annual updates to tax and social security rates.
- Engage a local professional accountant familiar with San Marino’s tax system for optimal filing and compliance.
- Monitor deadlines for both tax and social security payments to prevent penalties or delays.
The availability of sole proprietorship status in San Marino provides a direct and regulated path for individuals to conduct business activities. With a clear registration process, straightforward eligibility, and transparent personal taxation through the IGR, the system is robust yet manageable. The main factors to remember are the progressive tax brackets (9%–35%), mandatory social contributions, and annual compliance requirements. Staying informed through official channels is the best way to ensure smooth ongoing operations and fiscal compliance.