San Marino - Taxes on income
Taxes on income, profits and capital gains (current LCU)
The value for Taxes on income, profits and capital gains (current LCU) in San Marino was 97,996,900 as of 2009. As the graph below shows, over the past 7 years this indicator reached a maximum value of 109,203,500 in 2008 and a minimum value of 95,953,820 in 2004.
Definition: 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.
Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.
| Year | Value |
|---|---|
| 2002 | 102,254,900 |
| 2003 | 98,527,130 |
| 2004 | 95,953,820 |
| 2005 | 101,756,500 |
| 2006 | 100,263,800 |
| 2007 | 105,551,100 |
| 2008 | 109,203,500 |
| 2009 | 97,996,900 |
Taxes on income, profits and capital gains (% of revenue)
Taxes on income, profits and capital gains (% of revenue) in San Marino was 16.81 as of 2009. Its highest value over the past 7 years was 23.30 in 2002, while its lowest value was 16.81 in 2009.
Definition: 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.
Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.
See also:
| Year | Value |
|---|---|
| 2002 | 23.30 |
| 2003 | 22.04 |
| 2004 | 19.23 |
| 2005 | 20.16 |
| 2006 | 18.33 |
| 2007 | 18.38 |
| 2008 | 17.80 |
| 2009 | 16.81 |
Taxes on income, profits and capital gains (% of total taxes)
Taxes on income, profits and capital gains (% of total taxes) in San Marino was 39.09 as of 2009. Its highest value over the past 7 years was 46.50 in 2002, while its lowest value was 37.47 in 2007.
Definition: 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.
Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.
See also:
| Year | Value |
|---|---|
| 2002 | 46.50 |
| 2003 | 45.07 |
| 2004 | 43.69 |
| 2005 | 41.84 |
| 2006 | 38.28 |
| 2007 | 37.47 |
| 2008 | 37.82 |
| 2009 | 39.09 |
Classification
Topic: Public Sector Indicators
Sub-Topic: Government finance
