Amendments passed at ratification rewrite the entrepreneur route, close a treaty gap in the flat tax, and add twice-yearly reporting to parliament.
Every country where your foreign pension faces single-digit taxation or less. Covers dedicated retiree flat-tax regimes, 29 territorial tax jurisdictions, and the EU’s 10% flat-rate options in Romania and Bulgaria.
According to Coletto, San Marino’s updated criteria are likely to deter casual applicants and attract only deeply committed retirees.
An overview of San Marino’s 17% corporate rate, progressive personal taxes, and specialized regimes for startups, maritime firms, and holdings
San Marino raises foreign retiree income threshold to €120k and asset requirement to €500k. New rental rules limit shared contracts.
San Marino offers many residency paths: elective for investors, entrepreneurial, atypical with reduced taxation, and atypical for retirees.
