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San Marino

Bitcoin Tax in San Marino (2026)

No crypto-specific ruleResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

The opened official collection of IGR tax circulars says that cryptocurrencies and bitcoins held abroad do not have to be declared, pending further provisions issued by the financial administration through circulars. The excerpt does not state the tax treatment of gains from selling, spending, or exchanging bitcoin.

Key facts

Regime
No crypto-specific rule
Tax authority
Amministrazione finanziaria

What is not taxed

  • Cryptocurrencies and bitcoins held abroad do not have to be declared under the cited official circular collection, pending further financial-administration circular provisions.

Frequently asked questions

Do foreign-held bitcoins have to be declared in San Marino?

The cited official collection of IGR tax circulars says cryptocurrencies and bitcoins held abroad do not have to be declared, pending further circular instructions.

Sources

The authority itself: Amministrazione finanziaria. Rules change with each budget; check the figure that matters to you there before you file.

Buying is the other question: how to buy bitcoin in San Marino covers exchanges, payment methods and legality for residents.

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