Residence in San Marino

The non-domiciled tax residence is a temporary permit to stay in Sammarinese territory for a minimum of thirty days and a maximum of one hundred and fifty days during the calendar year and can be issued only for the stay of natural persons in hotels that offer quality standards that can be classified in the primary classes of the sector category for an ideal clientele of high economic range. The following special provisions apply to the aforementioned temporary res…

Special residence permit for employees and players of Sports Companies, as well as for their family members. Article 17 of the Delegated Decree of 13 June 2019 n.101 applies to employees and Players of Sports Companies. Employees and Players requesting this special residence permit must submit a specific written request to the Gendarmerie – Foreigners’ Office, showing a passport or equivalent document deemed valid by the Gendarmerie and attaching the document…

Atypical pensioner residence subject to a preferential tax regime for managers and officials of international organizations  Without prejudice to the conditions set out in the following paragraphs, if the applicant for residence is a pensioner who has held the role of Manager or Official of an International Organization and who has a demonstrable annual income of no less than 100,000.00 euros gross per year, the general income tax applied is equal to 3%…

Atypical residence subject to a preferential tax regime for pensioners Atypical residence for pensioners is granted to pensioners from European Union countries, Switzerland and those identified by a specific regulation of the Congress of State, if, not incurring the cases referred to in article 17 paragraphs 1 and 2 of Law no. 118 of 2010, the applicant:  has a demonstrable annual income of no less than 120,000.00 gross annual euros or demonstrable mova…

More information on the laws that regulate the application to obtain residency in San Marino and the residence permit. Elective residency The Congress of State has the power to grant elective residency to a foreigner who makes and maintains in his own name, until the consolidation of residency, one or both of the following types of investment in the territory:a) purchase for consideration for a price of no less than €500,000.00 of a building or portion of a b…