Work permit (Permesso di lavoro)

Work permit is a residence route in San Marino (Employment). Employer-sponsored; labour office approval; most foreign workers are Italian cross-border commuters; residence permit separate.

Requirements at a glance

Spouse and children can usually be included. Permanent residence: after 10 years. Citizenship can be possible after about 20 years.

How holders are taxed

Worldwide 9–35%

Next steps

Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.

CategoryEmployment
Investment—
Fees (family)—
Income / yr—
Assets—
Min. stay—
PR10
Citizenship20
Workyes
Eligibleall; priority for residents/cross-border workers
TaxWorldwide 9–35%
As of2026-10
Official page
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General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.