LIVE IN SAN MARINOSan Marino offers numerous possibilities of obtaining residency, as shown in this section. For all types, ten years after registration in the register of residents, residency becomes permanent. For additional information please contact
RESIDENCY FOR PENSIONERS

Residency for pensioners Law 223/2020

This residency is granted to pensioners from European Union countries, Switzerland and other countries identified in ad-hoc Government regulations, who:

- have an annual gross income of at least €50,000.00 euros or movable assets of at least €300,000.00;
- have never previously resided in San Marino.

With regard to pension income, a 6% tax is levied, both in the event of a double taxation treaty between the country of origin and San Marino and in case of a withholding tax applied by the country of origin.

Other major requirements:
a- preliminary contract or promise to purchase buildings or preliminary rental contract;
b- availability of sufficient economic resources, also for family members wishing to transfer residency to the Republic;
c- health care insurance.

The application for residency is examined within 60 days of submission.
Application fee € 1,000.00.

The maximum annual number of residencies that can be granted is 500.

RESIDENCY WITH PREFERENTIAL TAX TREATMENT

Residency with preferential tax treatment - Law 223/2020

Residency with preferential tax regime is granted to foreigners who:

- have never been tax residents in the Republic of San Marino and
- produce income abroad.

With regard to income produced abroad, a 7% tax (net of withholding tax paid) is levied, with a minimum amount of 10,000.00 euros and a maximum of 100,000.00 euros for each tax year of residency.

Other major requirements:
a- preliminary contract or promise to purchase buildings or preliminary rental contract;
b- availability of sufficient economic resources, also for family members wishing to transfer residency to the Republic;
c- health care insurance.

The application for residency is examined within 60 days of submission.
Application fee € 1,000.00

The maximum annual number of residencies that can be granted is 100.