Atypical residence with facilitated tax regime
Données au 28 oct. 2026 · Confirmé en partie
Atypical residence with facilitated tax regime est une voie de long séjour (Saint-Marin).
Qui peut demander
Ouvert à toutes les nationalités
Texte de la règle, cité dans sa langue d'origine: 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).Texte de la règle, cité dans sa langue d'origine: 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).Texte de la règle, cité dans sa langue d'origine: 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).Texte de la règle, cité dans sa langue d'origine: Holders cannot take public-sector jobs or receive State contributions.