Tax Map · Relocation rankings

Tax residency in San Marino

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

• registered as fiscally resident in the residents register of San Marino (anagrafe tributaria) following grant of residence permit by the Gendarmeria / Congress of State
• holding a residence permit and having a home (owned or rented) in the territory of San Marino for ordinary residence
• non‑domiciled tax residence: temporary stay in qualifying San Marino hotels for a minimum of 30 days and a maximum of 150 days in a calendar year, combined with payment of the €10,000 annual substitute tax and satisfaction of integrity conditions

San Marino offers residence to self-funded foreigners mainly via investment‑based permits such as elective or economic residency that require buying high‑value real estate or making substantial deposits/bonds rather than an easy digital‑nomad‑style visa.

Tax residence is status‑based (registration and specific special‑regime permits) rather than citizenship‑ or domicile‑based, so ceasing residence or letting a non‑domiciled or special permit lapse generally ends San Marino tax residence once you leave and de‑register, with no multi‑year tail rules. There is no indication in official or professional guidance of citizenship‑based taxation, exit tax, or long look‑back tests that would keep former residents taxable after departure.

“The non-domiciled tax residence is a temporary permit to stay in Sammarinese territory for a minimum of thirty days and a maximum of one hundred and fifty days during the calendar year and can be issued only for the stay of natural persons in hotels that offer quality standards that can be classified in the primary classes of the sector category for an ideal clientele of high economic range. … Every person authorized for the non-domiciled tax residence regime is required to pay an annual tax equal to Euro 10,000.00 (ten thousand/00) to be paid upon admission to the hotel and in any case within thirty days of the issuance of the non-domiciled tax residence authorization. With the exception of self-employed income and income from employment produced in San Marino, the aforementioned tax is a substitute for any taxes due in San Marino as a natural person on income produced or received in the territory.” — Toccaceli Bronzetti (quoting San Marino non‑domiciled tax residence rules)

Estimate — confirm against the linked sources. See methodology.