San Marino Atypical Tax Residence

San Marino – Independent Means Visa. 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…

How to Qualify

Applicants must: - Be foreign citizens who have never resided in San Marino for tax purposes - Not have obtained final registered residence before 2020 - Generate income from abroad - Maintain valid health insurance coverage Foreign-source income is subject to a simplified flat tax regime: - 7% tax rate on worldwide income - Minimum annual tax payment: €10,000 - Maximum annual tax cap: €100,000 - Applicable only to income generated outside San Marino

Salient Benefits

- Freedom of movement (but not settlement) within Schengen - Lower taxes - Safety and security - Short processing time - Enhanced business access to large economies