San Marino Tightens Atypical Residency Rules for Pensioners
June 11, 2025
According to Coletto, San Marino’s updated criteria are likely to deter casual applicants and attract only deeply committed retirees.
San Marino Atypical Retiree Residence
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Program Type:
Independent Means Visa
Processing Time:
2-3 months
Citizenship Timeline:
30 years
Permanent Residency Timeline:
10 years
Physical Presence Required:
183 days per year
Citizenship Visa-Free Access:
170 countries
Minimum Contribution:
None
On This Page
Program Overview
San Marino Atypical Retiree Residence
San Marino, the world’s oldest republic, offers an attractive residency program designed specifically for foreign retirees. This program allows pensioners from EU countries, Switzerland, and other approved nations to obtain residency while benefiting from a highly favorable tax regime. With a minimum pension income requirement of €50,000 or €300,000 in movable assets, the program provides a clear path to permanent residency after 10 years, while offering significant tax advantages including a flat 6% rate on pension income, or 3% for former international executives.
San Marino Atypical Retiree Residence
How to Qualify
Applicants must:
- be from EU countries, Switzerland, or approved nations
- have no previous San Marino residency
- not have obtained final registered residence before Law no. 223/2020
- prove annual pension income of at least €50,000 (gross) OR
- Movable assets of at least €300,000
Special category: Former international body executives with €100,000+ annual income
San Marino Atypical Retiree Residence
Salient Benefits
- Freedom of movement (but not settlement) within Schengen
- Lower taxes
- Safety and security
- Short processing time
- Enhanced business access to large economies
San Marino Atypical Retiree Residence
Citizenship Timeline and Requirements
After maintaining uninterrupted residency in San Marino for 30 years, applicants become eligible to apply for citizenship. Requirements include:
- Demonstrating Italian language proficiency
- Renouncing existing citizenship(s), as San Marino does not permit dual nationality
Browse 195 countries’ paths to citizenship in the hyper-detailed IMI Citizenship Catalog.
San Marino Atypical Retiree Residence
Program Authority and Legal Basis
Applications for this program may be directed to San Marino Ministry of Foreign Affairs.
Legislation upon which this program is based Law no. 223/2020.
San Marino Atypical Retiree Residence
IMI Pros Who Can Help You
San Marino Atypical Retiree Residence
Recent Stories About This Destination
The 2024 Guide to San Marino Tax
December 9, 2024
An overview of San Marino’s 17% corporate rate, progressive personal taxes, and specialized regimes for startups, maritime firms, and holdings
San Marino More Than Doubles Income Requirements for Retiree Residency
November 29, 2024
San Marino raises foreign retiree income threshold to €120k and asset requirement to €500k. New rental rules limit shared contracts.
San Marino Atypical Retiree Residence
Program Statistics
See more statistics on this program and others in the IMI Data Center.