Atypical Residence under Facilitated Tax Regime

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.

Eligibility

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.

Also explored by

Compare Republic of San Marino with

• 🇯🇪 Jersey (British Crown Dependency)
• 🇬🇪 Georgia
• 🇷🇸 Republic of Serbia

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.