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Atypical residence with facilitated tax regime

البيانات بتاريخ 28 أكتوبر 2026 · مؤكد جزئيًا

Atypical residence with facilitated tax regime مسار للإقامة الطويلة في سان مارينو.

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نص القاعدة، مقتبس بلغة مصدره: For foreigners who have never been tax resident in San Marino (or had no final registered residence when Law 223/2020 took effect) and who earn their income abroad (esteri.sm).
نص القاعدة، مقتبس بلغة مصدره: Applicants must show economic self-sufficiency, including for cohabiting family members, and housing in San Marino (rented or owned). No income threshold was found (secondary).
نص القاعدة، مقتبس بلغة مصدره: A 7% substitute tax applies to foreign-source income, with a minimum of EUR 10,000 and a maximum of EUR 100,000 per tax year (secondary).
نص القاعدة، مقتبس بلغة مصدره: Holders cannot take public-sector jobs or receive State contributions.

المصادر

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سان مارينو