Moving to San Marino: taxes, residence and life
How to become tax resident in San Marino: personal, dividend and corporate tax, 4 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
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
| Top income tax | 35% |
|---|---|
| Dividend tax | 0% |
| Corporate tax | 17% |
| Skatterättslig hemvist | efter 183 dagar — Registered resident (anagrafe) for >183 days in the year |
| Er väg | 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 | visumfritt eller vid ankomst till 146 länder |
| Economic growth | +1.2% (2025), forecast 1.2% (2026) |
| Klimattyp | temperate oceanic · 6.5° / 27° (San Marino) |
| Krig & konflikter | none — No conflict exposure |
| Alla naturrisker | 2.9/10 |
| Bankernas styrka | 5/10 · BBB |
| Äganderättsskydd | 7/10 |
| Varma bostäder på vintern | 8.5/10 |
Residence programmes in San Marino
- Elective (investor) residence — Investering 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
Plan your residence route
Frequently asked questions
How many days do I need to spend in San Marino to become tax resident?
efter 183 dagar. 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
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