International treaty
San Marino: tax treaties
Tax treaties and related documents between the UK and San Marino.
Documents
Details
2010 UK-San Marino Tax Information Exchange Agreement: exchange of information — in force
UK-San Marino Tax Information Exchange Agreement: exchange of information signed 16 February 2010, entered into force on 27 July 2011.
2010 UK-San Marino Tax Information Exchange Agreement — in force
UK-San Marino Tax Information Exchange Agreement signed 16 February 2010, entered into force on 27 July 2011.
2023 UK-San Marino Double Taxation Convention — in force
The Double Taxation Convention was signed in London on 17 May 2023. It entered into force on 30 November 2023.
The convention takes effect in the United Kingdom from:
- 1 January 2024 for taxes withheld at source
- 6 April 2024 for income tax and capital gains tax
- 1 April 2024 for corporation tax
The convention takes effect in San Marino from:
- 1 January 2024 for taxes withheld at source
- 1 January 2024 for other taxes on income
Updates to this page
Published 6 October 2021Last updated 6 December 2023 + show all updates
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The 2023 UK-San Marino Double Taxation Convention — in force has been added.
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The 2023 UK-San Marino Double Taxation Convention — not in force has been added.
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First published.