International treaty

San Marino: tax treaties

Tax treaties and related documents between the UK and San Marino.

From:
HM Revenue & Customs
Published
6 October 2021
Last updated
6 December 2023 — See all updates

Documents

2010 UK-San Marino Tax Information Exchange Agreement: exchange of information — in force

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2010 UK-San Marino Tax Information Exchange Agreement — in force

PDF, 122 KB, 11 pages

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2023 UK-San Marino Double Taxation Convention — in force

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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
Published 6 October 2021
Last updated 6 December 2023 + show all updates

  1. The 2023 UK-San Marino Double Taxation Convention — in force has been added.

  2. The 2023 UK-San Marino Double Taxation Convention — not in force has been added.

  3. First published.

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