San Marino has published Law No. 223 of 23 December 2020, which contains the budget measures for 2021, including various tax measures. This includes several tax credit provisions as follows: A tax credit equal to 65% of contributions made for the following, which must be spread equally over three years and may not exceed 1% of annual revenue for companies or 15% of taxable income for individuals: contributions to maintain, protect, and restore public heritage assets; and contributions to support universities, cultural institutions, national theatres, concert or orchestral institutions, and to renovate and expand related structures; A tax credit equal...