San Marino offers several residency pathways, including options for individuals with foreign income, retirees, and investors. Naturalization requires a long residency period, but dual citizenship is now permitted.
Citizenship Pathways
Atypical Residency with Reduced Taxation
Cost: €1,000 fee + min €10,000 annual tax
Timeline: 0.3 years
Presence Required: Unknown, likely minimal for tax residency
Designed for individuals generating income abroad, this residency offers a reduced tax regime with a 7% substitute tax on net foreign income. It requires a €1,000 application fee and a minimum annual tax of €10,000.
Atypical Residency for Retirees
Cost: €1,000 fee + 6% pension tax
Timeline: 0.3 years
Presence Required: Unknown, likely minimal for tax residency
This pathway is for foreign retirees with a minimum annual income of €50,000 or €300,000 in movable assets. It offers a 6% tax rate on pension income, making it attractive for those seeking a tax-efficient retirement destination.
Elective Residency (Investment)
Cost: ~€500,000 property or €600,000 deposit + €10,000 fee
Timeline: 0.3 years
Presence Required: Unknown, likely minimal for tax residency
This pathway offers residency through a significant investment in property or government securities, with a notable 3% tax incentive on dividends for elective residency card holders. It targets investors seeking a favorable tax environment.
Naturalization (Standard)
Cost: Unknown, likely fees for application
Timeline: 30.0 years
Presence Required: 30 consecutive years of residence
The standard naturalization pathway requires a significant period of continuous residency, typically 30 years. However, dual citizenship is now fully legalized, which is a recent and notable change.
Step-by-Step Process
Atypical Residency with Reduced Taxation
: Gather required documents (passport, income proof, clean criminal record, health insurance, accommodation).
— 1-2 months — Varies (document preparation)
: Submit application to the San Marino Immigration Office.
— Immediately — €1,000 application fee
: Attend interview and provide any additional requested information.
— Within 1-2 months of application — Varies (travel)
Small country with limited amenities compared to larger nations
Requirements
Valid Passport — Copy of all pages, valid for at least 6 months.
Proof of Income/Assets — Bank statements, pension statements, or investment portfolio.
Criminal Record Certificate — From country of origin and any country of residence for past 5 years.
Health Insurance — Comprehensive coverage valid in San Marino.
Proof of Accommodation — Rental agreement or property deed in San Marino.
Tax System
System: flat
San Marino offers specific flat tax regimes for Atypical Residency programs (7% on foreign income, 6% on pensions). Standard residents face progressive income tax.
Frequently Asked Questions
Can I work with Atypical Residency?
Atypical Residency with Reduced Taxation is for those generating income abroad. Local employment is generally not permitted under this scheme.
Is dual citizenship allowed in San Marino?
Yes, dual citizenship is now fully legalized in San Marino as of recent law changes.
What is the minimum investment for Elective Residency?
Approximately €500,000 in property or €600,000 in government securities, plus a €10,000 fee.