San Marino Corporate Law & Incorporation

San Marino Company Formation (Srl & SpA) & License Calculator

Budget incorporation expenditures and recurring compliance dues in the Republic of San Marino under corporate statutes (Legge 23 Febbraio 2006 n. 47 sulle Societa e s.m.i.). Calculates statutory share capital requirements for S.r.l. and S.p.A., authenticated notary public deeds, Cancelleria Commerciale registration, and the annual operating license tax (Tassa di Rilascio e Rinnovo Licenza).

Corporate Entity & Structure Parameters

At least 50% must be deposited in a San Marino escrow bank account upon signing deed.

Incorporation & Maintenance Budget (EUR €)

Total First-Year Formation Outlay €19,550 Includes €12,750 paid-in capital (50%)
Formation Fees (Notary & Registry) €2,800 One-off establishment fees
Annual Recurring License & Taxes €1,000 / yr Tassa Rinnovo Licenza di Esercizio
Total Ongoing Annual Compliance €4,500 / yr License + Local Commercialista

Incorporation & Recurring Fee Breakdown

Mandatory Initial Paid-In Capital (Min 50%) €12,750
Authentic Notarial Deed (Atto Costitutivo & Statuto) €1,800
Tribunale Cancelleria Commerciale Registration Fee €700
Initial Commercial License Issue Fee (Tassa Rilascio) €1,000
Corporate Stamp Duties & Official Gazette Notice €300
Subtotal Initial Formation Fees (Excl. Capital) €3,800
First-Year Local Accounting & Corporate Filings €3,500
Total Year 1 Liquid Cash Required €20,050

San Marino Corporate Governance (Legge 47/2006)

San Marino allows 100% foreign ownership of share capital in both S.r.l. and S.p.A. entities. Directors can be foreign non-residents. The initial 50% paid-in capital must be transferred into a licensed San Marino commercial bank prior to execution of the notarial deed; the remaining 50% can be called by directors within 36 months of incorporation.

📊 Ufficio Tributario della Repubblica di San Marino & ISS Matrix

Statutory Component / Legal Deduction Item Calculated Amount (EUR)
Primary Net / Statutory Payable Amount € 0,00
MS

Engr. Muhammad Shahzad

Principal Financial Systems Architect & Repubblica di San Marino Ufficio Tributario & ISS Lead Architect

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