Relocation intelligence

🇸🇲 Moving to San Marino: tax, residency and cost of living

Progressive worldwide income tax (IGR) with eight bands from 9% to 35%, effective 2026 after the Law 141/2025 reform. No VAT but a single-phase import tax of typically 17%, a 17% corporate tax (temporarily 18% in 2026 to 2030 for businesses), and no wealth tax, inheritance tax or capital gains tax on securities.

Thinking of moving to San Marino? Here is the tax, residency, property and quality-of-life picture in plain numbers, with sources.

Key facts

Top income tax
35%
Corporate tax
17%
Capital gains
0%
Wealth tax
No
Inheritance tax
No
Cost of living index
60
Safety
8/10
Internet quality
7/10
Visa-free destinations
172
Foreigners can own property
Yes
Residency in
6 months
Citizenship in
5 years

Taxes

Since 2026 eight progressive IGR bands from 9% to 35% apply. Employees get a 7% flat employment deduction (max 2,800 euro) and pay around 8.3% deductible social contributions. There is no VAT but a 17% single-phase import tax, and no wealth or inheritance tax.

Residency and visas

Residency is possible through employment, economic residence (a 150,000 euro bank deposit plus a local company) or property of at least 500,000 euro. Permits are limited and naturalisation requires 30 years of residence.

Property ownership

Foreigners can buy residential and commercial property without significant restrictions. A purchase of 500,000 euro or more can additionally qualify for a residence permit.

Cost of living and quality of life

A small, prosperous and very safe microstate with good healthcare, a historic UNESCO centre and the convenience of northern Italy nearby. It is however small and somewhat isolated.

Passport and mobility

San Marino is not in the EU or Schengen but has open borders with Italy and uses the euro. The passport offers broad visa-free access but no automatic right to live elsewhere in the EU.

Why people move to San Marino

  • Low taxes on capital and business

    No capital gains tax on securities, no wealth or inheritance tax and a flat 17% corporate rate make San Marino attractive for entrepreneurs and investors.

  • Safe Alpine microstate in the heart of Italy

    One of the safest and oldest republics in the world, with excellent healthcare and a high quality of life, entirely surrounded by northern Italy.

Honest trade-offs

  • Naturalisatie duurt extreem lang: pas na 30 jaar onafgebroken verblijf kun je het staatsburgerschap aanvragen, en dubbele nationaliteit wordt in principe niet toegestaan.
  • San Marino is geen lid van de EU of de EER, dus een verblijfsvergunning geeft geen automatisch recht om in de rest van Europa te wonen of te werken.
  • Residenten worden belast op hun wereldwijde inkomen, dus het is geen territoriaal belastingparadijs zoals sommige microstaten.
  • Voor bedrijfs- en zelfstandigeninkomen en rechtspersonen geldt tijdelijk een verhoogd IGR-tarief van 18% in de periode 2026 tot 2030 in plaats van 17%.
  • De economische verblijfsroute is duur en beperkt: je hebt een bankdeposito van 150.000 euro plus een lokaal bedrijf nodig, of vastgoed van minimaal 500.000 euro.

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Sources

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