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The personal income tax (IGR, Italian: Imposta Generale sui Redditi) was introduced in 1984 and it was
heavily reformed in 2013 with the goal of increasing fiscal revenue. The nominal tax rate ranges from 9% for
an annual revenue below €10,000 to 35% for revenues above €80,000.

In 1972, a value-added tax (VAT) system was introduced in Italy, and an equivalent tax was introduced also
in San Marino, in accordance with the 1939 friendship treaty. However, this tax is not a standard value-
added tax, but rather it is an import tax, thus, it is levied only on imported goods and raw resources. For this
reason it is locally best known as single stage tax (Italian: imposta monofase), as it is only applied one time
during importation, while VAT is applied at every exchange. Furthermore, while VAT also applies to services,
the import tax only applies on physical goods. Another important difference is that while VAT is computed
on the final price paid by the consumer, the import tax is levied on the importation cost paid by the company,
which is generally much lower.

Under the European Union customs agreement, San Marino import tax is considered equivalent to the
European VAT system. A separate tax on services, with a rate of 3%, has been introduced in 2011. The
introduction of a true VAT system, not dissimilar from the European one, is under development.

Because San Marino's tax rate is lower than surrounding Italy's, many businesses choose to be based in San
Marino to avoid the higher rates. San Marino boasts a corporate rate 14.5% lower than Italy (23%) and 12.5%
lower than the EU average (21.3%). This has made San Marino the tax haven of choice for many wealthy
Italians and businesses.[63]

Tourism
The tourism sector contributes over 22% of San Marino's GDP,[64] with approximately 2 million tourists
having visited in 2014.[65] On average tourists spend about 2 nights in the republic[66] making on average a
tourist present per 3 residents at any given time.

Conventions with Italy

San Marino and Italy have engaged in conventions since 1862,[67] dictating some economic activities in San
Marino's territory.

Cultivation of tobacco and production of goods which are subject to Italy's government monopoly are
forbidden in San Marino. Direct import is forbidden; all goods coming from a third party have to travel
through Italy before reaching the country. Although it is allowed to print its own postal stamps, San Marino
is not allowed to coin its own currency and is obliged to use Italy's mint; the agreement does not affect the
right of the Republic of San Marino to continue to issue gold coins denominated in Scudi[68] (the legal value
of 1 gold Scudo is 37.50 euros). Gambling is legal and regulated; however, casinos were outlawed prior to
2007. There is one legally operating casino.

In exchange for these limitations, Italy provides San Marino with an annual stipend, provided at cost, of sea
salt (not more than 250 tonnes per year), tobacco (40 tonnes), cigarettes (20 tonnes) and matches (unlimited
amount).[69]

At the border there are no formalities with Italy. However, at the tourist office visitors can purchase officially
cancelled souvenir stamps for their passports.

Population

Demographics

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As of September 2023, San Marino is estimated to number 33,896 residents. Of these, 28,226 have
Sammarinese citizenship, while 4,881 have Italian citizenship, with 789 citizens of other countries.[70]
Another 13,000 Sammarinese live abroad (6,600 in Italy, 3,000 in the US, 2,000 in France and
Argentina).[71]

The first census since 1976 was conducted in 2010. Results were expected by the end of 2011; however, 13%
of families did not return their forms.

The primary language spoken is Italian; Romagnol is also widely spoken.

Notable people
Giovanni Battista Belluzzi (1506 in San Marino – 1554), architect
Francesco Maria Marini (fl. 1637), composer of early Baroque music
Francesco de' Marini (1630 in Genova – 1700), Catholic archbishop
Antonio Onofri (1759–1825), statesman, "Father of his Country".
Little Tony (1941 in Tivoli – 2013), pop and rock musician
Pasquale Valentini (born 1953 in San Marino), politician who has held multiple ministerial posts
Massimo Bonini (born 1959 in San Marino), football player who played for Juventus
Marco Macina (born 1964 in San Marino), footballer who played for Bologna FC, Parma, Reggiana, and
AC Milan.
Valentina Monetta (born 1975 in San Marino), singer who represented San Marino four times in the
Eurovision Song Contest
Manuel Poggiali (born 1983 in San Marino), Grand Prix motorcycle road racing World Champion
Alex de Angelis (born 1984 in Rimini), Grand Prix motorcycle road racer
Alessandra Perilli (born 1988 in Rimini), shooting Olympic silver and bronze medalist and first San
Marino citizen to win a medal (Tokyo 2020)
Gian Marco Berti (born 1982 in San Marino), shooting Olympic silver medalist and second San Marino
citizen to win a medal (Tokyo 2020)
Myles Nazem Amine (born 1996 in Dearborn, Michigan), 2020 86 kg wrestling Olympic bronze medalist
and third San Marino citizen to win a medal (Tokyo 2020)

Religion
San Marino is a predominantly Catholic state,[1] though Catholicism is
not an established religion. 97.2% of the population professed the
Catholic faith in 2011, and approximately half of those regularly attend
church. There is no episcopal see in San Marino, although its name is part
of the present diocesan title. Historically, the various parishes in San
Marino were divided between two Italian dioceses, mostly in the Diocese
of Montefeltro, and partly in the Diocese of Rimini. In 1977, the border
between Montefeltro and Rimini was readjusted so that all of San Marino
fell within the diocese of Montefeltro. The bishop of Montefeltro-San Basilica of San Marino
Marino resides in Pennabilli, in Italy's province of Pesaro e Urbino. The
country's high Catholic majority can mainly be traced back to the
country's founding, when Saint Marinus set up the first fortress to protect Christians from Roman
persecution.[72] The small state's culture has primarily remained Catholic ever since.

There is a provision under the income tax rules that taxpayers have the right to request the allocation of 0.3%
of their income tax to the Catholic Church or to charities.

The Diocese of San Marino-Montefeltro was until 1977 the historic diocese of Montefeltro. It is a suffragan of
the metropolitan Archdiocese of Ravenna-Cervia.[73] The diocese includes all the parishes of San Marino. The
earliest mention of Montefeltro, as Mona Feretri, is in the diplomas by which Charlemagne confirmed the
donation of Pepin. The first known bishop of Montefeltro was Agatho (826), whose residence was at San Leo.
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Under Bishop Flaminios Dondi (1724) the see was again transferred to San Leo, but later it returned to
Pennabilli. The historic diocese was a suffragan of the archdiocese of Urbino.[74] Since 1988, there is formally
an apostolic nunciature to the republic, but it is vested in the nuncio to Italy.

Other faiths include the Waldensian Church and Jehovah's Witnesses. There has been a Jewish presence in
San Marino for at least 600 years.[75] The first mention of Jews in San Marino dates to the late 14th century,
in official documents recording the business transactions of Jews. There are many documents throughout the
15th to 17th centuries describing Jewish dealings and verifying the presence of a Jewish community in San
Marino.[76] Jews were permitted official protection by the government.

During World War II, San Marino provided a haven for more than 100,000 Jews and other Italians
(approximately 10 times the Sammarinese population at the time) from Nazi persecution. As of 2012, few
Jews remain.[77]

In 2019, the sculpture Dialogue by Michele Chiaruzzi was inaugurated at Saint Anne Chapel, the first
monument of its kind devoted to interfaith dialogue.[78]

San Marino also holds the first Shinto shrine built in Europe approved by the Association of Shinto Shrines,
that being the San Marino Jinja.[79]

Religions in San Marino

(2011)[1]
Religion %
Catholic 97.2%

Protestant 1.1%

Other Christian 0.7%

Jewish 0.1%

Other 0.1%

Not religious 0.7%

No answer 0.1%

Transport
The Azienda Autonoma di Stato per i Servizi Pubblici, the Sammarinese state company for public transport,
operates the country's bus network and aerial cablecar system.[80][81]

Road
The main road is the San Marino Highway, a dual carriageway which runs between Borgo Maggiore and
Dogana through Domagnano and Serravalle. After crossing the international border at Dogana, the highway
continues through Italy as the SS72 state road, touching the international border at Rovereta. It serves
Cerasolo, a frazione of Coriano, and the Rimini Sud exit of the A14 tolled highway, before terminating at the
crossroads with the SS16 state road.[82]

Several taxi companies operate in San Marino.[83]

Buses and coaches

As of December 2023, eight bus routes operate entirely within San Marino. All but one line starts in the City
of San Marino, with several lines serving Borgo Maggiore, Domagnano, Serravalle, Dogana, and San Marino
Hospital.[81] Start Romagna SpA operates several routes that run entirely in Italian territory but near the
Sammarinese border, providing connections to Rimini, Verucchio, and Novafeltria.[84][85][86]

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Rimini and San Marino are connected by the coach companies Bonelli and Benedettini, which provide
several services per day throughout the year.[87] In the City of San Marino, the coaches depart from the
central bus stop in Piazzale Marino Calcigni,[87][88] then stop in Borgo Maggiore, Domagnano, Serravalle,
Dogana, and Cerasolo, a frazione of Coriano, before reaching Rimini's Arch of Augustus and railway
station.[87] The coaches complete the route in approximately fifty minutes.[87]

Aerial cablecar system

The Funivia di San Marino is an aerial cablecar system connecting a
lower terminus in Borgo Maggiore to an upper terminus in the City of San
Marino.[89] Running every fifteen minutes, the two-minute ride is
renowned for its panoramic views over San Marino, the Province of
Rimini, and the Adriatic Sea.[89][90] The cablecar system is a major
tourist attraction, and considered a defining symbol of San
Marino.[89][90][91][92][93][94]
A cablecar overlooks Borgo
Maggiore in April 2022.
The cablecar system transports 500,000 passengers yearly across
approximately 21,000 trips.[80][95] It was inaugurated on 1 August
1959.[95][96][97][98] In 1995 and 1996, it was modernised with double load-bearing cables built by
Doppelmayr Italia,[99][96] and further renovated in spring 2017.[94][96]

Aviation
The closest airports to San Marino are Federico Fellini Airport in Rimini's frazione of Miramare, Luigi
Ridolfi Airport in Forlì, Raffaello Sanzio Airport in Ancona, and Guglielmo Marconi Airport in Bologna.

Since the 1980s, the governments of San Marino and Italy have signed
several bilateral agreements concerning San Marino's access to Fellini
Airport.[100][101][102] After the Sammarinese government acquired a 3%
stake in Fellini Airport's management company, Aeradria, in 2002,[103]
the airport was officially named Rimini-San Marino Airport.[104] In June
2018, Ariminum, Aeradria's successor as Fellini Airport's management
company, repainted the airport terminal to read Aeroporto
Internazionale di Rimini e San Marino (Rimini and San Marino
The terminal of Fellini Airport in International Airport), replacing the previous Aeroporto Internazionale
March 2018, since its repainting Federico Fellini (Federico Fellini International Airport).[105] The most
significant bilateral agreement, ratified on 16 September 2013, provided
San Marino a forty-year concession over some areas of Fellini
Airport. [101][106][107] The areas were expected to host a private terminal, with a customs border allowing
goods destined for San Marino not to pass through Italian customs.[107] As of August 2023, Sammarinese
authorities still have no presence at the airport.[106]

Torraccia Airfield is San Marino's only aviation facility. It is a small general aviation aerodrome in Torraccia,
a village east of the castello of Domagnano, less than 200 metres (660 feet) from the Italian border.[108]
Torraccia's only grass runway was first used in 1981, but the airfield's structure was opened in 1985.[109][110]
In July 2012, the runway was extended to 650 metres (2,130 feet).[108] The airfield is owned and operated by
Aeroclub San Marino,[108][109][111] a flying club with approximately 100 members.[110] In the summer,
between ten and fifteen planes typically land at the airfield per day.[109][112] The airfield hosts a flight school,
recreational flights and sports, and some tourist flights in small aircraft.[108][110][111]

At the site of the present-day parking lot for the Funivia's Borgo Maggiore terminus was a heliport,[113][114]
which inaugurated its first flights in September 1950.[115] On 30 June 1959, a helicopter line running between
Borgo Maggiore and a heliport by Rimini's port was inaugurated.[115][116][117] Operated by Compagnia
Italiana Elicotteri, the service ran several times per day,[118][117] using a fleet of four-seater Bell 47J Rangers

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