San Marino, RSM 11:04 am, May 26 23°C

Taxation

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

•   Aircraft owner is a foreign citizen, foreign company or San Marino Trust; or

•   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.