An overview of the main types of residency provided by the San Marino legal system for entrepreneurs, investors, retirees, athletes, and individuals intending to transfer their residence to the Republic of San Marino.

Introduction

In recent years, the Republic of San Marino has developed a particularly comprehensive residency system, designed to attract investors, entrepreneurs, retirees, professionals, and individuals with specific personal or professional characteristics.

Each regime meets different needs and provides its own requirements, benefits, and procedures. For this reason, there is no one-size-fits-all solution: choosing the type of residence requires careful consideration of tax, financial, family, and administrative aspects.

In this guide, we provide an overview of the main forms of residence currently provided for by the San Marino legal system. For a complete analysis of each institution, please refer to our dedicated in-depth articles.

The main types of residence in San Marino

Details of individual solutions

Atypical Residence

This is probably the best-known regime for those wishing to transfer their tax residence to the Republic of San Marino.

It is intended for individuals who generate predominantly foreign income and allows the application of a substitute tax of 7%, within the limits set by current legislation.

Learn more → Residence in San Marino with a preferential tax regime

Atypical residence for pensioners

Designed for pensioners from abroad who wish to transfer their residence in San Marino.

The regime provides a preferential tax regime for pension income, subject to meeting certain income and asset requirements.

Specific tax conditions apply to former directors and officials of international organizations.

Learn more → Residenza in San Marino for pensioners

Elective Residence

It is aimed at individuals who intend to live permanently in San Marino by investing in the country.

Access can occur through the purchase of a property or through a financial investment in the ways provided by law.

Learn more → Elective Residency

Residency for Economic Reasons

It is intended for entrepreneurs who start or develop a business in the Republic of San Marino; with benefits also dedicated to applicants for residency in San Marino who are under forty years of age.

The law links maintaining residency to maintaining the entrepreneurial and employment requirements established by law.

Learn more → Residency in San Marino for economic reasons

Entrepreneurial Residence Permit

This is a tool dedicated to directors and qualified shareholders of San Marino companies.

It allows permanent residence in the country for the purpose of carrying out business activities and can be the first step towards other forms of stabilization.

Learn more → Residence permit for business reasons

Residence for athletes

San Marino legislation includes specific provisions dedicated to professional athletes and, more generally, to individuals who have achieved international recognition in the world of sports. sports.

Specific disciplines are also planned for the eSports sector.

Learn more → Residenza Sportivi a San Marino

How to choose the right solution most suitable

Each situation must be evaluated individually.

For example:

• A person living off financial income might choose a non-standard residence;
• A pensioner might benefit from non-standard residence for pensioners;
• An entrepreneur interested in starting a company might consider residency for economic reasons;
• Those who simply want to live in San Marino with significant assets might consider elective residency.

The choice depends not only on the tax regime, but also on factors such as the composition of the family unit, assets, source of income, business plans, and long-term goals.

Why rely on advance advice?

The various forms of residency provided for by the San Marino legal system have different requirements, limitations, and consequences. A preliminary assessment allows us to identify the path most consistent with the applicant’s personal and professional goals, avoiding errors during the relocation planning phase.

TOCCACELI BRONZETTI Accounting Firm assists international clients with preliminary analysis, preparation of documentation, and management of the entire administrative and tax process.