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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
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Demand score13/100
Based on Google search demand (US). Updated periodically.
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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 confidenceHighlights
- 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.
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