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.

Do people in San Marino pay taxes?

San Marino's 2013 general framework law establishes one general income tax for all income categories. Every type of company pays income tax in San Marino – both legal entities and individual companies run by natural persons. Private persons also fall under the income tax system.

Programmes/San Marino/San Marino Tax Residency

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San Marino Tax Residency

San MarinoTax Regimehigh confidence

San Marino's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.

Investment

9-35% income tax, no inheritance tax

Processing

2 months

Min stay

183 days/year

Tax rate

How popular is this programme?

Searches/mo

Interest

Low

Trend

Cooling -33%

Demand score25/100

Based on Google search demand (US). Updated periodically.

Interested in San Marino Tax Residency?

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 San Marino Tax Residency changes — pricing, requirements, or closures.

Key Details

Leads to PRNo

PR after15.0 years

Citizenship path15 years

Dual citizenshipNo

Remote work—

Healthcare includedNo

Crypto accepted—

Same-sex recognised—

RenewableYes

Stay Requirements

Special/zero tax regime: benefiting requires becoming a tax resident; the standard test is 183 days physical presence per year

medium confidence

Highlights

Flat-rate taxation on foreign income
No inheritance tax
Attractive for high-net-worth individuals
Quick processing time of 2 months

What could change

Changes in government could impact tax incentives and residency rules.

Official programme page Am I eligible?

Tax Notes

San Marino offers a flat-rate taxation on foreign-source income for qualifying residents. The system is territorial, meaning only income generated within San Marino is taxed.

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