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San Marino

San Marino Taxes on income Stats

Definitions

  • Profits and capital gains > % of revenue: 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.
  • Profits and capital gains > % of total taxes: 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.
  • Profits and capital gains > Current LCU: 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."
  • Profits and capital gains including income tax > % of revenue: 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."
  • Profits and capital gains including income tax > % of total taxes: 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."
STAT
AMOUNT
DATE
RANK
HISTORY
Profits and capital gains > % of revenue 19.23% 2004 45th out of 94
Profits and capital gains > % of total taxes 43.69% 2004 23th out of 94
Profits and capital gains > Current LCU 100.26 million 2006 95th out of 98
Profits and capital gains including income tax > % of revenue 18.33% 2006 59th out of 99
Profits and capital gains including income tax > % of total taxes 38.28% 2006 38th out of 98

SOURCES: World Development Indicators database; International Monetary Fund, Government Finance Statistics Yearbook and data files.

Citation

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San Marino Economy > Tax > Taxes on income Profiles (Subcategories)

Profits and capital gains 3

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