Atypical residence with facilitated tax regime
Data as of 28 Oct 2026 · Partly confirmed
Atypical residence with facilitated tax regime is a long-stay route in San Marino.
Who can apply
Open to all nationalities
Rule text, quoted in its source language: 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).Rule text, quoted in its source language: 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).Rule text, quoted in its source language: 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).Rule text, quoted in its source language: Holders cannot take public-sector jobs or receive State contributions.