Programmes/San Marino/Elective Residence
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Elective Residence

San MarinoInvestor Visahigh confidence

13% flat income tax. 0% CGT. No inheritance tax Tiny independent republic inside Italy. Schengen access. Very low taxes. Very quiet lifestyle.

Investment
Sufficient passive income — approx €20k+/yr
Processing
4 months
Min stay
183 days/year
Tax rate
13% flat income tax. 0% CGT. No inheritance tax%

How popular is this programme?

Searches/mo
Interest
Niche
Trend
Demand score13/100

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.

Am I Eligible?

Stay updated on this programme

Get notified when Elective Residence changes — pricing, requirements, or closures.

Key Details

Leads to PRYes
PR after10.0 years
Citizenship path15 years
Dual citizenshipYes
Remote work
Healthcare includedNo
Crypto accepted
Same-sex recognised
RenewableYes

Stay Requirements

Elective residence requires genuine long-term residence without employment; authorities verify effective presence

medium confidence

Highlights

  • 13% flat income tax rate
  • 0% capital gains tax
  • No inheritance tax
  • Access to Schengen Area
  • Quiet lifestyle in a small republic

What could change

Economic conditions in Europe could influence tax policies.

Official programme page Am I eligible?

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.

Last verified: 4/15/2026Updated: 6/10/2026Confidence: high

What to do next

People also ask

Can a US citizen live in San Marino?
San Marino extends residence permits to foreign investors through the Active Investor Visa, available to those establishing or acquiring a company in the country. The visa requires a continuous presence in San Marino for 270 days per year and can lead to permanent residency after a decade.
What does elective residence mean in Italy?
The Elective Residence Visa (ERV) is a residency visa designed for individuals who can financially support themselves through stable, passive income earned outside of Italy. Despite often being referred to as a “retirement visa,” the ERV is not limited to retirees.
How do you qualify for tax residency in San Marino?
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.
How long can a US citizen stay in San Marino?
Visa is not required for a maximum of 90 days Travelers do not need a visa for Business or Tourism stays up to 90 days. Travelers need a visa for longer stays.

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