Elective (investor) residence (Residenza elettiva)
changing — Rules amended Sep 2026; details unverified
Elective (investor) residence is a residence route in San Marino (Investitori / golden visa). Low confidence: purchase of property ≥ ~€500k or deposit ≥ ~€600k in San Marino government securities for 10 yrs; €10k one-off tax; means, clean record; effective residence expected. Rules amended Sep 2026 — verify.
Residence by investment: compare routes and obligations →Requirements at a glance
The minimum qualifying investment is about CHF 470'000. 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 income tax 9–35%; elective residents report favourable treatment of foreign dividends — verify
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.
| Categoria | Investitori / golden visa |
|---|---|
| Investimento | CHF 470'000 |
| Tasse (famiglia) | CHF 9'400 |
| Reddito / anno | — |
| Patrimonio | — |
| Soggiorno min. | — |
| Residenza perm. | 10 |
| Cittadinanza | 20 |
| Lavoro | no |
| Ammessi | all (quota, Congress of State approval) |
| Imposte | Worldwide income tax 9–35%; elective residents report favourable treatment of foreign dividends — verify |
| Stato al | 2026-10 |
Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.