sm_imv2
Residenza atipica soggetta a regime fiscale agevolato (Atypical residence under a facilitated tax regime)
San Marino · Southern Europe
Source: Mobility Asset DatabaseLifecycle: UnknownResidency-to-PassportIndependent Means Visas
Program facts from the CitizensOS Mobility Asset Database. Unknown facts are shown as Unknown, never as zero.
- Publication state
- Mobility Asset Database
- Lifecycle status
- Unknown
- Facts checked through
- Sep 21, 2026
- Source snapshots
- Database edition
Identity and current status
The route identity and current status.
- Year establishedPublished
- 2020
- Governing lawPublished
- Law No. 118/2010 art. 16-ter (introduced by Law No. 223/2020); thresholds updated by Law No. 64/2025 and Delegated Decree No. 26/2025
- Responsible authorityPublished
- Department of Foreign Affairs (Dipartimento Affari Esteri) - residence and permits office
What the program provides
What the program gives the holder.
- What the program providesPublished
- Move your tax home to San Marino and pay a flat 7% on foreign income, capped at EUR 100,000 a year
Best suited for
Who the program tends to suit. Research only, never a personal recommendation.
No governed customer claim is present for this section.
Eligibility
Personal qualifications an applicant must establish.
- Minimum ageUnknown
- Unknown
- Clean criminal record requiredPublished
- Yes
- Local health insurance requiredPublished
- Yes
- Nationality restrictionsPublished
- No
- Basic eligibilityPublished
- Never fiscally resident in San Marino, earns income abroad, has a home (purchase or rental contract) and pays a 7% flat tax on foreign income (min EUR 10,000 a year)
- Generational limitPublished
- Not applicable
Household inclusion
How spouses and children are treated.
- Family sponsorshipPublished
- Yes
- Spouse includedPublished
- Yes
- Children includedUnknown
- Unknown
- Child age limitUnknown
- Unknown
- ChildrenPublished
- Family members listed in Law 118/2010 art. 16(3-bis) may be added as secondary applicants (Forms B/C); dependent children do not get the flat-tax treatment
Documents
Evidence categories and filing documents.
No governed customer claim is present for this section.
Process and timeline
How you apply and how long it takes.
- Processing timePublished
- Up to 8.6 weeks
- Can apply without travelingUnknown
- Unknown
- How you applyPublished
- Written application (Forms A/B/C) to the Department of Foreign Affairs in San Marino; Congress of State decides
- Required in-person stepPublished
- Move in and register residence in San Marino after approval
- What the processing time measuresPublished
- Congress of State decides within 60 days of the application (Toccaceli Bronzetti, Studio Bollini, startup.sm)
- Official application routePublished
- https://www.esteri.sm/pub1/EsteriSM/Servizi-per-utenza/Permessi-di-Soggiorno-e-Residenze.html
Costs and investment
Fees, income and savings thresholds, and investment amounts.
- Minimum investmentPublished
- None required
- Minimum passive investment (July 2026)Published
- None required
- Minimum active investment (July 2026)Published
- None required
- Processing feeUnknown
- Unknown
- Application feePublished
- $1,170
- Total cost to applyPublished
- $1,170
- Monthly income requiredUnknown
- Unknown
- Monthly pension income requiredPublished
- None required
- Monthly rental income requiredPublished
- None required
- Savings requiredUnknown
- Unknown
- Proof of sufficient fundsPublished
- Yes
- Local bank deposit requiredUnknown
- Unknown
- Minimum local bank depositUnknown
- Unknown
- Fees paidPublished
- Before approval
- Cost notesPublished
- EUR 1,000 application fee. Annual substitute tax of 7% on net foreign income, minimum EUR 10,000 (about USD 11,700) and maximum EUR 100,000 (about USD 117,000) per year
Presence and maintenance
Stay, renewal, and how long the status lasts.
- Stay required to keep statusUnknown
- Unknown
- Physical presence requiredPublished
- Yes
- In-country visit requiredPublished
- Yes
- Move-in windowUnknown
- Unknown
- Length of residencyUnknown
- Unknown
- Residency is lifetimeUnknown
- Unknown
- RenewableUnknown
- Unknown
- Maximum durationUnknown
- Unknown
- Maximum duration is lifetimeUnknown
- Unknown
- Stay rule (Sept 2026)Published
- Must set up and register a real home in San Marino (dwelling reserved for the family); no minimum number of days is published
- Tax residency rulePublished
- Foreign individuals are consider tax residents if they are registered in the population register of San Marino or if they reside in San Marino for more than 183 days in a calendar year
- Personal income taxPublished
- range between 9%-35%
Rights and onward pathways
Work, healthcare and other rights, and the path to permanent residence and citizenship.
- Time to permanent residencyPublished
- 10 years
- Time to citizenshipUnknown
- Unknown
- Work for a local employerUnknown
- Unknown
- Start a businessUnknown
- Unknown
- Remote or freelance workPublished
- Yes
- Local healthcare accessUnknown
- Unknown
- University accessUnknown
- Unknown
- Can buy landUnknown
- Unknown
- Local bankingUnknown
- Unknown
- Permanent residence timeline basisPublished
- Years stated
Risks, limitations, and uncertainty
Notes on changes, conflicts, and limits.
- Plan B note (Sept 2026)Published
- Tax-residence scheme: 7% flat tax on foreign income for up to 15 years; capped at 100 grants a year. Residence consolidates after 10 years on the register. No public-sector jobs or state benefits before consolidation. Separate from the pensioner scheme (SM-IMV).
Sources, freshness, and conflict disclosure
Where the CitizensOS Mobility Asset Database took these facts from.
- Official program websitePublished
- https://www.esteri.sm/pub1/EsteriSM/Servizi-per-utenza/Permessi-di-Soggiorno-e-Residenze.html
- Plan B sources (Sept 2026)Published
- https://www.esteri.sm/pub1/EsteriSM/Servizi-per-utenza/Permessi-di-Soggiorno-e-Residenze.html | https://toccacelibronzetti.sm/en/residence-in-san-marino-under-a-subsidised-tax-regime/ | https://studiobollini.sm/2024/03/06/residenza-atipica-soggetta-a-regime-fiscale-agevolato/ | https://www.startup.sm/incentivi/nuove-possibilita-di-residenza-atipica-a-san-marino/
Every fact on this page comes from the CitizensOS Mobility Asset Database (Sep 21, 2026 edition). A blank is shown as Unknown.
This anonymous dossier is read-only research. It does not establish personal fit, eligibility, legal or tax advice, filing, approval, residence, citizenship, or a held Right.