Republic of San Marino · residence general · Leads to settlement

Atypical Residence under Facilitated Tax Regime

By · Last reviewed:

Source check: all 4 official citations reconfirmed 13 September 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

In short

As of 13 July 2026, the Atypical Residence under Facilitated Tax Regime for Republic of San Marino is an unsponsored San Marino immigration route. Sources: official Republic of San Marino government pages, reviewed 13 July 2026.

Cite this: https://visaatlas.org/visas/san-marino/atypical-tax-residence#answer

What is the Atypical Residence under Facilitated Tax Regime in Republic of San Marino?

Atypical Residence under Facilitated Tax Regime is an unsponsored San Marino route. Indicative government fees are The English public guidance does not publish a route-specific fee schedule. Confirm current government charges and tax-regime requirements before filing; indicative processing time is The English public guidance does not publish a fixed decision-time standard. Confirm current tax, residence and filing instructions before applying; typical duration is Long-term residence route; after 10 years, holders are entitled to registered residence and related rights. This route can lead to permanent residence.

Verified against Ministry of Foreign Affairs, Republic of San Marino on 27 June 2026.

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

Typical criteria

Common blockers

Typical evidence

Application pathway

  1. Check the route fit

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

  2. Build the evidence pack

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

  3. Submit through the official channel

    Submit the residence file through the competent San Marino authority.

  4. After approval

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

After approval: prepare for your next step

For Atypical Residence under Facilitated Tax Regime, use the actual decision and the issuing authority’s instructions to establish what has been granted. A successful application, permission to enter, permission to work and a residence document are not interchangeable.

  1. 1. Check the decision. Confirm the name, passport, status granted, start date and any next action. Resolve an error with the authority before relying on the document for travel or employment.
  2. 2. Establish the travel step. Read any entry window, activation, collection or in-country registration instruction. For an extension or change of status, do not assume leaving the country is required or safe while a further step remains pending.
  3. 3. Confirm what you may do. Check whether employment, self-employment, remote work or study is permitted under the status granted. Do not infer unrestricted work rights from the absence of an employer sponsor.
  4. 4. Organise the household. Check each accompanying person’s permission separately, then arrange healthcare, accommodation, access to money and the relevant local registrations. A tax number or bank account does not by itself prove a right to work.
  5. 5. Keep the ongoing conditions visible. Record the actual expiry, renewal process, permitted absences and any duty to report changes. An initial grant does not automatically establish permanent residence or citizenship.

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

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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 in San Marino

How we verified this

We check every figure on this page against the primary government source, record the date it was last checked, and re-check it on a regular schedule. Rules change, so always confirm time-sensitive details with the official source before you rely on them. Visa Atlas is an information-only publication and does not give legal advice.

Primary source: Ministry of Foreign Affairs, Republic of San Marino

Last checked: 27 June 2026

See the full evidence trail and methodology