San Marino Tax Residency
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.
How popular is this programme?
Based on Google search demand (US). Updated periodically.
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Key Details
Stay Requirements
Special/zero tax regime: benefiting requires becoming a tax resident; the standard test is 183 days physical presence per year
medium confidenceHighlights
- Flat-rate taxation on foreign income
- No inheritance tax
- Attractive for high-net-worth individuals
- Quick processing time of 2 months
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.
- Stays temporary. There's no built-in path to permanent residence — you'd need another route to settle for good.
- Long road to a passport. Citizenship takes around 15 years of qualifying residence.
- No dual citizenship. You may have to give up your current citizenship to naturalise.
Auto-summarised from the data we hold — always confirm specifics on the official page.
What could change
Changes in government could impact tax incentives and residency rules.
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.
Sources
Figures are AI-assisted and can change. Confirm every detail on the official source before you act on it.