{"data":{"program":{"slug":"san-marino-atypical-tax-residence","name":"San Marino Atypical Tax Residence","url":"https://www.imidaily.com/san-marino-atypical-tax-residence/","country":"San Marino","region":"Europe","program_type":"Independent Means Visa","status_granted":"Temporary Residency","min_investment_usd":11799.5,"investment_options":["No Contribution Required"],"investment_range":"US$1-100,000","passive_investment":"N/A","min_annual_income_usd":null,"income_range":null,"min_net_worth_usd":null,"max_years_validity":null,"max_years_extension":null,"annual_stay_days":183,"pr_or_citizenship_possible":false,"years_to_pr":10,"years_to_citizenship":30,"tax_residency_required_for_naturalization":"Yes","dual_citizenship":"Prohibited","visa_free_countries":170,"notable_visa_free":["European Union","United States","China","Russia","United Kingdom","United Arab Emirates"],"settlement_blocs":[],"country_attributes":["Low taxes","High safety","Mild climate","English widely spoken"],"program_attributes":[],"experts":[{"name":"Valentino Coletto","company":"REFRAMED","profile_url":"https://www.imidaily.com/pro/valentino-coletto/","type":"IMI Pro"}],"details":{"overview":"The San Marino Tax Residence Scheme (Officially _Atypical residence subject to a facilitated tax regime_), offers a residence permit with preferential tax treatment for foreign citizens who generate income abroad. With no minimum investment requirement beyond a minimum annual tax of €10,000.\n\nThe permit requires minimum physical presence of 183 days per year and offers a path to permanent residency after 10 years of maintaining the atypical residence status, during which the holder must continue generating income from abroad.","how_to_qualify":"Applicants must:\n- Be foreign citizens who have never resided in San Marino for tax purposes\n- Not have obtained final registered residence before 2020\n- Generate income from abroad\n- Maintain valid health insurance coverage\n\nForeign-source income is subject to a simplified flat tax regime:\n- 7% tax rate on worldwide income\n- Minimum annual tax payment: €10,000\n- Maximum annual tax cap: €100,000\n- Applicable only to income generated outside San Marino","benefits":"- Freedom of movement (but not settlement) within Schengen\n- Lower taxes\n- Safety and security\n- Short processing time\n- Enhanced business access to large economies","citizenship_timeline":"After maintaining uninterrupted residency in San Marino for 30 years, applicants become eligible to apply for citizenship. Requirements include:\n\n- Demonstrating Italian language proficiency\n- Renouncing existing citizenship(s), as San Marino does not permit dual nationality\n\nBrowse 195 countries’ paths to citizenship in the hyper-detailed [IMI Citizenship Catalog](https://www.imidaily.com/citizenship-catalog/).","legal_basis":"Applications for this program may be directed to [San Marino Ministry of Foreign Affairs.](https://www.esteri.sm/pub1/EsteriSM/en/Servizi-per-utenza/Permessi-di-Soggiorno-e-Residenze.html)\n\nLegislation upon which this program is based Law no. 223/2020."}},"experts_ordering":"Order rotates daily so every listed professional takes turns at the top. Official Partners are listed before IMI Pros. Order does not indicate rank or quality.","as_of":"2026-11-12T18:23:22.556Z"},"meta":{"publisher":"IMI Daily","attribution":"Source: IMI Daily (https://www.imidaily.com). Free to use with credit to IMI Daily and a link to the item's url.","license":"https://www.imidaily.com/api/terms","disclaimer":"General information only, not legal, tax or investment advice. Rules change often; confirm with the official source or a licensed professional before acting.","generated_at":"2026-11-12T18:23:22.556Z"}}