San Marino - Taxes on income
Taxes on income, profits and capital gains (current LCU)
The value for Taxes on income, profits and capital gains (current LCU) in San Marino was 109,220,600 as of 2019. As the graph below shows, over the past 24 years this indicator reached a maximum value of 110,100,000,000 in 1995 and a minimum value of 80,707,550 in 2012.
Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.
Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.
| Year | Value |
|---|---|
| 1995 | 110,100,000,000 |
| 2002 | 102,254,900 |
| 2003 | 98,527,130 |
| 2004 | 95,953,820 |
| 2005 | 101,756,500 |
| 2006 | 100,263,800 |
| 2007 | 105,551,100 |
| 2008 | 109,203,500 |
| 2009 | 97,996,900 |
| 2010 | 82,831,980 |
| 2011 | 88,202,360 |
| 2012 | 80,707,550 |
| 2013 | 81,708,780 |
| 2014 | 94,499,430 |
| 2015 | 92,137,740 |
| 2016 | 86,661,520 |
| 2017 | 91,924,060 |
| 2018 | 99,083,390 |
| 2019 | 109,220,600 |
Taxes on income, profits and capital gains (% of revenue)
Taxes on income, profits and capital gains (% of revenue) in San Marino was 18.16 as of 2019. Its highest value over the past 24 years was 25.89 in 1995, while its lowest value was 14.59 in 2012.
Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.
Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.
See also:
| Year | Value |
|---|---|
| 1995 | 25.89 |
| 2002 | 23.30 |
| 2003 | 22.04 |
| 2004 | 19.23 |
| 2005 | 20.16 |
| 2006 | 18.67 |
| 2007 | 18.85 |
| 2008 | 18.48 |
| 2009 | 17.43 |
| 2010 | 15.61 |
| 2011 | 16.85 |
| 2012 | 14.59 |
| 2013 | 15.48 |
| 2014 | 17.16 |
| 2015 | 16.73 |
| 2016 | 15.41 |
| 2017 | 16.64 |
| 2018 | 17.18 |
| 2019 | 18.16 |
Taxes on income, profits and capital gains (% of total taxes)
Taxes on income, profits and capital gains (% of total taxes) in San Marino was 44.73 as of 2019. Its highest value over the past 24 years was 46.50 in 2002, while its lowest value was 35.87 in 2012.
Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.
Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.
See also:
| Year | Value |
|---|---|
| 1995 | 42.67 |
| 2002 | 46.50 |
| 2003 | 45.07 |
| 2004 | 43.69 |
| 2005 | 41.84 |
| 2006 | 38.28 |
| 2007 | 37.47 |
| 2008 | 37.82 |
| 2009 | 39.09 |
| 2010 | 37.44 |
| 2011 | 41.91 |
| 2012 | 35.87 |
| 2013 | 37.88 |
| 2014 | 40.88 |
| 2015 | 40.26 |
| 2016 | 39.14 |
| 2017 | 41.25 |
| 2018 | 39.37 |
| 2019 | 44.73 |
Classification
Topic: Public Sector Indicators
Sub-Topic: Government finance
