San Marino launches SMaC Card tax deduction process

Starting October 26, residents of San Marino can apply for SMaC Card tax deductions for domestic utilities. The process allows citizens to link utility services to their SMaC Card to benefit from personal income tax (IGR) deductions.

Applications can be submitted online via the A.A.S.S. portal or in person at Poste San Marino S.p.A. offices. To qualify, the self-certification must pertain to domestic utilities for the taxpayer's primary residence or actual dwelling. Eligible services include water, electricity, and gas.

For in-person requests, citizens must present A.A.S.S. bills containing the customer code and the PDE/PDR identification codes for the respective contracts. The tax deductions for 2026 will be based on invoices actually paid during the year.