Umzug nach San Marino: Steuern, Aufenthalt und Leben
So werden Sie in San Marino steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 4 Aufenthaltsprogramme, nötige Tage, Klima, Sicherheit und Wirtschaft – im Vergleich mit 194 Ländern.
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 4 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. The economy grew +1.2% in 2025; the IMF forecasts 1.2% for 2026. Its passport opens about 146 countries without a visa in advance. Security: No conflict exposure.
Key facts
| Höchste Einkommenssteuer | 35% |
|---|---|
| Dividendensteuer | 0% |
| Gewinnsteuer | 17% |
| Steuerliche Ansässigkeit | nach 183 Tagen — Registered resident (anagrafe) for >183 days in the year |
| Typischer Aufenthaltsweg | 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 |
| Pass | visumfrei oder Visum bei Ankunft in 146 Länder |
| Economic growth | +1.2% (2025), forecast 1.2% (2026) |
| Klimatyp | temperate oceanic · 6.5° / 27° (San Marino) |
| Krieg & Konflikte | none — No conflict exposure |
| Alle Naturgefahren | 2.9/10 |
| Bankensicherheit | 5/10 · BBB |
| Eigentumsschutz | 7/10 |
| Warme Wohnungen im Winter | 8.5/10 |
Aufenthaltsprogramme in San Marino
- Elective (investor) residence — Investition CHF 470'000 · changing · 2026-10
- Residence permit for business owners / entrepreneurs — entrepreneur · open · 2026-10
- Work permit — employment · open · 2026-10
- Family Reunification — family · open · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in San Marino to become tax resident?
nach 183 Tagen. 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?
Elective (investor) residence (CHF 470'000); Residence permit for business owners / entrepreneurs; Work permit; Family Reunification
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
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.