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% |
| Résidence fiscale | après 183 jours — Registered resident (anagrafe) for >183 days in the year |
| Voie de résidence typique | 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 |
| Type de climat | 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 — Investissement 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?
après 183 jours. 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
Information générale uniquement – pas de conseil fiscal, juridique, migratoire, en investissement ou financier, ni de relation client. Chiffres simplifiés, indicatifs et parfois dépassés. Vérifiez toujours auprès de l'autorité officielle et d'un professionnel agréé du pays concerné avant d'agir. Les liens partenaires éventuels sont signalés et peuvent nous rémunérer.