How to move to San Marino and get tax residence

San Marino is one of the smallest states in the world. It is located in Southern Europe and is surrounded on all sides by Italy. The country is not part of the European Union but has open borders with it. At the same time, it is part of the Eurozone.

Why you should get a residence permit in San Marino

It makes sense to obtain a residence permit or permanent residence in San Marino for the following reasons:

Reducing the percentage of taxes (pensioners and entrepreneurs)

The private pensions of atypical pensioners resident in San Marino are taxed at a rate of 6% on the gross pension.

As for corporate taxes, newly established companies in San Marino are subject to a reduction in the original rate for the first 5 years, corresponding to 9% (ordinary rate: 18%).

Profits distributed to shareholders are taxed at 5%.
Profits paid to entities other than natural persons: withholding tax 0%.

Available social programs

Citizens of San Marino, as well as foreigners who have the right to reside in the country, receive quality free medical care (however, atypical and elective residents are responsible for their own healthcare costs). In addition, children have access to free education.

San Marino Residency

Types of residence permits

Residence permits are granted for long-term stays in the territory. The types of residence permits that may be applied for are the following:

1. REGISTERED RESIDENCE FOR ENTREPRENEURS

1) Residence for economic reasons: entrepreneurs who hold at least 51% of the share capital can request residence for economic reasons provided that they hire staff from San Marino and establish a guarantee deposit in favor of the State. The entrepreneur must be under 40 years of age.

2) Startup residency: directors and partners who are employees of companies that qualify as "high-tech startups" can obtain residency for themselves and their family members.

3) Automatic residence: for investment projects in certain sectors to be favored in the Republic of San Marino. This type of residence is obtained by setting up a joint-stock company, hiring at least 5 employees and purchasing a property or a financial lease.

2. ELECTIVE RESIDENCE

For foreign nationals wishing to establish their residence in San Marino, who make and maintain a property or financial investment, according to the rules set by law.

This type of residence allows you to access a preferential tax rate of 3% on dividends.

Foreign applicants must hold a health insurance policy, cannot work for the overall public sector nor benefit from State contributions.

After 10 years, elective residence change into registered residence permits, with all relevant rights.

residence in San Marino

3. ATYPICAL RESIDENCE SUBJECT TO A FACILITATED TAX REGIME

It is envisaged for foreign citizens who intend to take up their abode in San Marino, who have never resided in the Republic for tax purposes or who have not yet obtained, at the date of entry into force of Law no. 223/2020, the final registered residence in the territory, and who generate income abroad.

In relation to income produced abroad, a substitute tax is due for the general income tax of natural persons equal to 7% with a minimum amount of 10,000 euros and a maximum of 100,000 euros for each fiscal year of the period of validity of the residence.

Applicant foreigners must have a health insurance policy, are not eligible for employment in the Overall Public Sector and do not receive any form of contribution from the State. After 10 years, they are entitled to be granted registered residence and the related rights.

4. PENSIONERS’ ATYPICAL RESIDENCE

It is envisaged for foreign citizens who come from EU countries, Switzerland and countries established by a specific Congress of State Regulation, who intend to take up their abode in San Marino, who have never been resident in the Republic or have not yet obtained, at the date of entry into force of Law no. 223/2020, the final registered residence in the territory, and who generate income abroad according to the terms established by law.

Applicant foreigners must have a health insurance policy, are not eligible for employment in the Overall Public Sector and do not receive any form of contribution from the State. After 10 years they are entitled to be granted registered residence and the related rights.

The private pensions of atypical pensioners resident in San Marino are taxed at a rate of 6% on the gross pension.

Residence in San Marino

Mehlhose & Mehlhose Account

24/02/2026

When I was relocating abroad, I needed solid, no-BS advice on taxes and residency—not some off-the-shelf package. Reframed was exactly what I was looking for. Discreet, super knowledgeable across borders, and genuinely reliable. If you’re thinking of moving countries, do yourself a favor and go with Reframed. You can count on a multidisciplinary team offering tailored services. 100% recommend!

Frank Sels

16/12/2024

I contacted Reframed about a possible move to San Marino. Valentino was very kind and gave me all the information I needed to make the right decision. Hereby I want to thank Valentino for the advise he gave me and I will certainly contact him again in the future.

Shantih Coro

03/09/2023

I have been living in Florida for about 20 years and after the 2020 the prices of living became extremely high. With my wife we decided to move to Europe and since we both work online we were looking for a country with tax advantages in Europe. After looking for an agency online that can facilitate our move we land to Reframed and did 2 consultations. We came up together with a plan that fit our family goals and the quality of life we want. Both Valentino and Giovanna were extremely professional and they have everything perfectly organized for our relocation from transferring our business, opening a bank account, looking for a home, residency, setting up a discovery trip with a local guide tour to see what is about to live in Portugal and all is necessary for our move in early 2025. I highly recommend Reframed to anybody that is working online and want to move to an European country where to have an excellent quality of life.

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16/12/2022

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bask bask

01/08/2024

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Luca Carducci

21/02/2022

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I recommend Reframed for the simplicity and quality of the assistance provided. In a few simple and clear steps they helped me achieve my goals. I also recommend the collaborators in the Albania area with whom I found myself collaborating, they facilitated the whole process without any problem.

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Alessandro Nanni

15/07/2024

Reframed: unparalleled assistance for our relocation project It is really difficult to find the right words to express the amazement and gratitude for the courtesy, professionalism and availability that we encountered when entrusting ourselves to Mr. Valentino and Mrs. Giovanna. From the first contact, they supported us with extraordinary dedication in our plan to move to Paraguay, providing us with every useful indication and transforming what could have been a complicated move to the other side of the world into a simple and stress-free experience. Their great professionalism in the matter, combined with a network of excellent collaborators on site, has provided us with unparalleled security. But what struck us most was their extraordinary availability and the human warmth with which they treated us. They treated us not only like customers, but I dare say like family, taking us by the hand and guiding us with patience and affection every step of the way. Relying on Reframed does not simply mean having a team of competent and reliable professionals at your disposal, but also finding real travel guides, ready to do everything possible to ensure that every step is taken in the best way. Thank you very much, Valentino and Giovanna, for making all this possible and for always making us feel safe and supported!

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Move to San Marino and become tax resident