Elective Residence
13% flat income tax. 0% CGT. No inheritance tax Tiny independent republic inside Italy. Schengen access. Very low taxes. Very quiet lifestyle.
How popular is this programme?
Based on Google search demand (US). Updated periodically.
Interested in Elective Residence?
Take our 2-minute quiz to check if you qualify and find similar programmes.
Stay updated on this programme
Get notified when Elective Residence changes — pricing, requirements, or closures.
Key Details
Stay Requirements
Elective residence requires genuine long-term residence without employment; authorities verify effective presence
medium confidenceHighlights
- 13% flat income tax rate
- 0% capital gains tax
- No inheritance tax
- Access to Schengen Area
- Quiet lifestyle in a small republic
The catch
- You have to actually live there. At least 183 days a year in-country — this becomes your main home, not a paper residency.
- Long road to a passport. Citizenship takes around 15 years of qualifying residence.
Auto-summarised from the data we hold — always confirm specifics on the official page.
What could change
Economic conditions in Europe could influence tax policies.
Tax Notes
San Marino has a flat income tax rate of 13% with no capital gains tax and no inheritance tax, making it attractive for investors.
Sources
Figures are AI-assisted and can change. Confirm every detail on the official source before you act on it.