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  4. Atypical Residence under Facilitated Tax Regime

🇸🇲 Republic of San Marino · residence general · Leads to settlement

Atypical Residence under Facilitated Tax Regime

By Sam Parks · Last reviewed: 27 June 2026

Residence route for foreign citizens taking up abode in San Marino while generating income abroad under the facilitated tax regime.

No sponsorship requiredLeads to permanent residencyLong-term residence route; after 10 years, holders are entitled to registered residence and related rights.
Processing time
The English public guidance does not publish a fixed decision-time standard. Confirm current tax, residence and filing instructions before applying.
Government fees
The English public guidance does not publish a route-specific fee schedule. Confirm current government charges and tax-regime requirements before filing.
Typical duration
Long-term residence route; after 10 years, holders are entitled to registered residence and related rights.
Sponsorship required
No
Leads to permanent residency
Yes
Reviewed 27 June 2026Ministry of Foreign Affairs, Republic of San Marino ↗
OverviewEligibilityPathwayApplyFAQ

Overview

San Marino atypical residence under the facilitated tax regime is for foreign citizens intending to take up abode in San Marino who have not previously been San Marino tax residents or final registered residents under the rule described by the Ministry of Foreign Affairs, and who generate income abroad. The guidance says applicants must hold health insurance, cannot be employed in the overall public sector and do not receive State contributions. After 10 years, they are entitled to registered residence and the related rights.

ℹ️ Who can apply?

You do not need a job offer or employer to apply for the Atypical Residence under Facilitated Tax Regime. This route can lead to permanent residence. Open to qualifying applicants from all countries.

Eligibility

Typical criteria

  • ✓The applicant intends to take up abode in San Marino.Ministry of Foreign Affairs, Republic of San Marino ↗
  • ✓The applicant generates income abroad.Ministry of Foreign Affairs, Republic of San Marino ↗
  • ✓The applicant has never resided in San Marino for tax purposes, or has not obtained final registered residence under the rule described in the official guidance.Ministry of Foreign Affairs, Republic of San Marino ↗
  • ✓The applicant holds health insurance and does not work in the overall public sector or receive State contributions.Ministry of Foreign Affairs, Republic of San Marino ↗

Common blockers

  • !No foreign income basis for the facilitated-tax residence route.Ministry of Foreign Affairs, Republic of San Marino ↗
  • !The applicant does not meet the prior tax-residence or registered-residence condition described by the official guidance.Ministry of Foreign Affairs, Republic of San Marino ↗
  • !No health insurance, or plans involving public-sector employment or State contributions.Ministry of Foreign Affairs, Republic of San Marino ↗

Typical evidence

  • ·Passport and identity evidence for the applicant.Ministry of Foreign Affairs, Republic of San Marino ↗
  • ·Evidence of income generated abroad.Ministry of Foreign Affairs, Republic of San Marino ↗
  • ·Health insurance policy evidence.Ministry of Foreign Affairs, Republic of San Marino ↗
  • ·Current residence and tax-regime documentation requested by the competent San Marino authority.Ministry of Foreign Affairs, Republic of San Marino ↗

Application pathway

  1. 01

    Check the route fit

    Confirm that foreign income and prior San Marino residence history fit the atypical facilitated-tax route.

  2. 02

    Build the evidence pack

    Prepare income, insurance, identity and current residence checklist evidence.

  3. 03

    Submit through the official channel

    Submit the residence file through the competent San Marino authority.

  4. 04

    After approval

    Maintain the route conditions and track the ten-year point for registered residence entitlement.

Official application links

Where to actually go next

Government links only

These are the official pages to use for this route. Open them before preparing documents: the forms, fees, appointment systems, and sponsor steps can change without warning.

  1. Official guidanceApplicant
    Use official Atypical Residence under Facilitated Tax Regime route page ↗

    Use this official page to confirm requirements and follow the government filing route for Atypical Residence under Facilitated Tax Regime.

    Ministry of Foreign Affairs, Republic of San Marino · verified 27 June 2026

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Compare Republic of San Marino with

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Related routes

  • Registered Residence Permit

    Long-term San Marino residence for family reunification with a citizen, business establishment or management positions.

  • Elective Residence Permit

    Long-term residence for foreign nationals who establish residence through a qualifying property or financial investment.

  • Pensioners' Atypical Residence

    Atypical residence route for eligible pensioners from the EU, Switzerland or countries set by San Marino regulation who generate income abroad.

Frequently asked questions

Who is the atypical facilitated-tax residence route for?+−

The official guidance describes it for foreign citizens taking up abode in San Marino who generate income abroad and satisfy the stated prior tax-residence or registered-residence condition.

Does this route lead to registered residence?+−

The official guidance says that after ten years, holders are entitled to registered residence and related rights.

Need tailored advice?

We do not provide legal advice. For an application that depends on your exact circumstances, consult a regulator-listed immigration advisor.

Find a regulated advisor

This is not legal advice

We publish neutral, sourced information about immigration routes. Rules and thresholds change often — always verify details on the official government source linked on this page and consult a regulated immigration advisor before applying.

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