+378 (0549) 941539      registration@smar.aero

Taxation

The aircraft registered in the Republic of San Marino shall be exempted from an import tax provided:

•    Foreign citizen(s) or companies own the aircraft, and
•    San Marino companies engaged in commercial air transport operations that either own or lease an aircraft under an Air Operator Certificate (AOC) issued by the CAA.

The tax percentage for aircraft owned and registered in the Republic of San Marino by a San Marino individual(s) or companies is the following:

Company Individual
EU     Non-EU EU     Non-EU
Used Aircraft 1% 2% 8.5% 17%
New Aircraft 2% 17%