San Marino atypical residence

People who have never been tax resident in San Marino, or had not yet consolidated their registered residence when the regime entered into force, and who produce income abroad. Applicants must not fall within the grounds of refusal in the immigration law and need health insurance. Until consolidation they cannot work in the wider public sector or receive state benefits.

The application goes to the Department of Foreign Affairs with the receipt for the EUR 1,000 filing fee, an authenticated copy of a travel document, a preliminary purchase or rental contract conditional on the grant of residence, residence, criminal record and pending charges certificates, a sworn statement on citizenships, residences in the last five years, absence of convictions and tax compliance, and evidence of sufficient resources for you and your family.

Foreign income is subject to a substitute tax of 7% of the net amount, paid once a year, with a minimum of EUR 10,000 and a maximum of EUR 100,000. Pensioner atypical residence is open to retirees from EU countries, Switzerland and states named by Congress of State regulation who have gross annual income of at least EUR 50,000 or movable assets of at least EUR 300,000; pensions are taxed at 6%, or 3% for former senior officials of international organisations with income of at least EUR 100,000. The official pages do not publish the list of those states.

Decrees of November 2024 and February 2025 raised the pensioner thresholds to EUR 120,000 of income or EUR 500,000 of assets, but when Parliament ratified the 2025 decree on 16 May 2025 it dropped that change and repealed the 2024 decree (Decree No. 77 of 22 May 2025). The ratified text kept the other changes: the conditional contract may be a preliminary purchase or lease agreement, applications based on sharing a home with people outside the family or a de facto couple are not accepted, and at most 249 pensioner residences may be granted a year. Pensioner applicants must also open an account with a San Marino bank; the Council Commission decides within 120 days and its decision cannot be challenged.

Applicants can obtain a provisional stay permit of up to six months from the Gendarmerie Foreigners Office while the registered residence is finalised. After ten years in the population register the residence consolidates and the restrictions end. Information is available from residenze.permessidisoggiorno@esteri.sm.