Business & investor visas
Sammarinese Atypical residence (facilitated tax regime)
A long-term residence under a facilitated tax regime for foreign nationals whose income arises abroad.
Expert reviewed Official guidance referenced
Under review — check current rules
The precise tax-regime terms, any minimum income and the list of designated countries for the pensioners' variant are not itemised on the English esteri.sm page; confirm with the authority.
Important information
Immigration rules and fees can change. This information is for general guidance only and does not constitute legal advice. Always check the latest requirements on the official San Marino government website before you apply.
- Official name
- Residenza atipica (atypical residence, facilitated tax regime)
- Route type
- Long-term residence for foreign-income earners
- Conversion
- Becomes registered residence after 10 years
- Restrictions
- Health insurance required; no public employment or state assistance
Who it is for
- Foreign nationals whose income is generated abroad
- People who have not previously been tax-resident in San Marino
- Pensioners from EU states, Switzerland and designated nations (via the pensioners' variant)
Requirements
- Income arising abroad
- No prior tax residency in San Marino
- Valid health insurance
What you can do
- Reside long-term under a facilitated tax regime
- Convert to registered residence after 10 years
How to apply
- Confirm eligibility and the tax-regime conditions with the authority
- Apply through the Gendarmerie's Foreigners' Office / Secretariat of State for Foreign Affairs
Official sources
For the most accurate and up-to-date information, always refer to the official government sources.
Verified against official gov.uk sources · last reviewed 2026-08-21. Information only — not legal advice.