Moving to San Marino: taxes, residence and life
How to become tax resident in San Marino: personal, dividend and corporate tax, 4 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In San Marino the top income tax rate is 35%, dividends are taxed at up to 0% and companies pay 17% corporate tax.
How to move and become tax resident
To become tax resident in San Marino you need at least 183 days a year (Registered resident (anagrafe) for >183 days in the year). The typical route is Elective residence (residency by investment, quota): €500k property or €600k gov. securities deposit (10 yrs), €10k one-off tax, means, clean record; Congress of State approval There are 3 open residence programmes in San Marino — see the list below.
Living there
San Marino has a temperate oceanic climate with winter highs around 6.5 °C and summer highs around 27 °C.
Key facts
| Top income tax | 35% |
|---|---|
| Dividend tax | 0% |
| Corporate tax | 17% |
| Rezydencja podatkowa | po 183 dniach — Registered resident (anagrafe) for >183 days in the year |
| Typowa ścieżka pobytu | Elective residence (residency by investment, quota) — €500k property or €600k gov. securities deposit (10 yrs), €10k one-off tax, means, clean record; Congress of State approval |
| Typ klimatu | temperate oceanic · 6.5° / 27° (San Marino) |
Residence programmes in San Marino
Active programmes
- Residence permit for business owners / entrepreneurs — entrepreneur · 2026-10
- Work permit — employment · 2026-10
- Family Reunification — family · 2026-10
Changes or availability under review
- Elective (investor) residence — Inwestycja CHF 470'000 · 2026-10
Rules amended Sep 2026; details unverified
Plan your residence route
Frequently asked questions
How many days do I need to spend in San Marino to become tax resident?
po 183 dniach. Registered resident (anagrafe) for >183 days in the year Residence permits tightly restricted (investment/elective residence)
How much tax will I pay in San Marino?
In San Marino the top income tax rate is 35%, dividends are taxed at up to 0% and companies pay 17% corporate tax.
Which residence programmes does San Marino offer?
Residence permit for business owners / entrepreneurs; Work permit; Family Reunification; Elective (investor) residence (CHF 470'000)
What is the usual way to move to San Marino?
Elective residence (residency by investment, quota). €500k property or €600k gov. securities deposit (10 yrs), €10k one-off tax, means, clean record; Congress of State approval
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
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