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 is verified against the sources listed below. It records the tax authority, the shape of the regime and exemptions. Still to be added once our research is reviewed: the reporting duty. This regime sets no crypto rate, so none will be added.

No tax rule written for crypto

The sources below set no tax rule of their own for crypto. Gains are taxed, or not, under the general law the page names; where the authority publishes guidance or a reporting form, the page says so.

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.

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.