San Marino Residency: Complete Guide
Obtaining residency in San Marino is like climbing a mountain: it requires preparation, resources, and an expert guide. But once at the top, the panorama – in this case made of tax advantages and quality of life – repays every effort.
Why move to San Marino?
Nestled in the heart of Italy, the Republic of San Marino represents an oasis of 61 km² with just 33,000 inhabitants. The oldest independent state in the world, it offers a perfect balance between millennial history and modernity. In recent years, more and more people choose to move here, attracted by an advantageous tax system, high standards of security, and quality of life.
“After years in the city, finding here a serene environment with all the advantages of an efficient system has changed my professional and personal life” – We don’t publish the name for privacy.
Attention: The number of new residencies granted each year is limited and varies according to government provisions. For 2024, available spots are rapidly decreasing!
How to obtain residency in San Marino: all available options
San Marino offers several possibilities to obtain residency, each designed to respond to specific needs. Let’s see together which could be the most suitable for your case:
1. Registry residency
The most traditional form of residency, granted to:
- Spouses of San Marino citizens
- Children of San Marino citizens
- Holders of ordinary residence permits for at least 5 continuous years
- Professionals in top roles in the healthcare, banking, or security sectors
2. Elective residency
Dedicated to investors, requires:
- Real estate investment minimum of €500,000 for own or family housing
- Or ten-year restricted deposit of €600,000 in government securities
- One-time tax of €10,000
- Administrative cost of the application: €1,000
3. Residency for economic reasons
For entrepreneurs who hold at least 51% of a San Marino company:
- Need to hire employees from employment lists
- Guarantee deposit of €75,000 (first two years)
- Increase to €150,000 after the initial two years
4. Atypical residency with facilitated tax regime
For those who produce income abroad:
- Facilitated taxation at 7% on income
- Minimum annual tax: €10,000
- Maximum annual tax: €100,000
5. Residency for pensioners
Particularly advantageous for those who receive pensions from abroad:
- Reduced taxation at 6% on pensions
- Requirement: annual income over €50,000 or movable assets not less than €300,000
How much does it cost to live and obtain residency in San Marino?
Costs vary significantly depending on the type of residency chosen:
Basic administrative costs
These should be budgeted for all types of residencies.
- State fee for application processing: €1,000*
- Mandatory health insurance (minimum coverage €30,000)
Required investments
- Elective residency: €500,000 (property) or €600,000 (deposit)
- Economic residency: €75,000-150,000 (guarantee)
- Atypical residency: No minimum investment but demonstrable foreign income
Cost of living
The cost of living in San Marino is comparable to that of the neighboring Italian regions such as Emilia-Romagna and Marche, with some advantages:
- Reduced prices for fuels
- Absence of VAT (replaced by single-phase tax)
- Competitive rates for essential services
Checklist: what you need to move to San Marino
✅ Fundamental requirements
- No pending criminal proceedings
- Availability of suitable accommodation
- Adequate means of support
- Private health insurance (first years*)
✅ Necessary documentation
- Valid identity document
- Current residence certificate
- Criminal certificate from the country of origin
- Income/asset documentation
- Health insurance policy
✅ Timeframes to consider
- Documentation preparation: 1-2 months
- Application evaluation: 60 days
- Completion of requirements: variable based on type
How to become a citizen of San Marino?
The path to San Marino citizenship is regulated by Law no. 114/2000:
Time requirements
- 15 years of continuous residency for ordinary naturalization
- 10 years for residency consolidation
- Reduced period for spouses of San Marino citizens
Additional conditions
- Renunciation of original citizenship (if required)
- Passing Italian language test
- Knowledge of San Marino history and culture
The main advantages of residency in San Marino
Tax advantages
- Facilitated taxation for specific categories
- Favorable tax regime for businesses (17% ordinary, 8.5% facilitated)
- Absence of VAT (replaced by single-phase tax)
- Real estate capital gains exempt after 5 years
- Taxation at 3% on foreign dividends
Quality of life
- Efficient healthcare system
- Security and political stability (almost no crime)
- Strategic position in the heart of Italy
- Excellent educational system
- Preserved natural environment
The step-by-step process
- Preliminary analysis of personal/financial situation
- Choice of the type of residency most suitable
- Collection of necessary documentation
- Submission of the application
- Evaluation by the Congress of State (60 days)
- In case of approval, completion of specific requirements
- Registration in the residents register
- Consolidation period (10 years)
Frequently asked questions about residency in San Marino
Is it possible to work as a public employee with elective residency?
No, until the consolidation of residency (10 years), holders of elective residency cannot access employment relationships in the Expanded Public Sector.
Can I extend residency to family members?
Yes, most types of residency can be extended to spouse and children, sometimes with the payment of additional taxes.
Does residency in San Marino entail the loss of original citizenship?
No, obtaining residency does not imply renouncing original citizenship. Only the eventual request for San Marino citizenship (after 15 years) might require it.
Is it necessary to physically reside in San Marino?
Yes, an effective presence is required, even if not continuous. Authorities can verify the actual presence on the territory.
What are the response times for the residency application?
The Congress of State deliberates within 60 days from the submission of the complete application.
Conclusions: is it the right time to move?
Obtaining residency in San Marino represents a significant opportunity for those seeking tax advantages, quality of life, and stability. However, it requires careful planning and, often, the support of qualified professionals.
Don’t wait for the available spots for 2025 to run out! The time to start your journey towards San Marino residency is now.
The choice of the most suitable path depends on several factors:
- Economic availability
- Personal or business objectives
- Desired timeframes
- Family situation
To explore specific aspects of residency in San Marino, consult our dedicated guides:
Personalized consultation
To safely navigate the path towards San Marino residency, we recommend consulting specialized professionals. A qualified consulting firm can:
- Analyze your personal and fiscal situation
- Identify the path best suited to your needs
- Assist in the preparation of documentation
- Follow the entire administrative process
- Provide you with updates on regulatory changes
Last update: February 2025
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