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San Marino · Independent means

San Marino Atypical Residence under Preferential Tax Regime

9 facts quoted from the official source

For a person who has not previously been tax resident in San Marino, or has not yet consolidated residence there, and who produces income abroad, subject to sufficient resources, housing and the applicable substitute-tax regime.

Income required
—
Means required · no figure published
Can bring
—
Not stated in the official source
Requirements
5
each quoted below
Who qualifies

Who this route is for

Every item below is the government’s own wording, quoted from the official source. Whether you personally qualify depends on your full profile.

5 requirements quoted from the official source.

The conditions that decide it
  • Character and public-order admissibilityLa residenza atipica soggetta a regime fiscale agevolato è concessa alle persone fisiche che non siano mai state fiscalmente residenti nella Repubblica o non abbiano consolidato la residenza e producano redditi all’estero. Devono dimostrare risorse sufficienti e un alloggio.checked 2026-07-25 · Article 16-ter
  • Financial meansLa residenza atipica soggetta a regime fiscale agevolato è concessa alle persone fisiche che non siano mai state fiscalmente residenti nella Repubblica o non abbiano consolidato la residenza e producano redditi all’estero. Devono dimostrare risorse sufficienti e un alloggio.checked 2026-07-25 · Article 16-ter
  • Prior residence or tax-residence restrictionLa residenza atipica soggetta a regime fiscale agevolato è concessa alle persone fisiche che non siano mai state fiscalmente residenti nella Repubblica o non abbiano consolidato la residenza e producano redditi all’estero. Devono dimostrare risorse sufficienti e un alloggio.checked 2026-07-25 · Article 16-ter
What you’ll show with your application

Paperwork you prepare — it does not rule you out.

  • AccommodationLa residenza atipica soggetta a regime fiscale agevolato è concessa alle persone fisiche che non siano mai state fiscalmente residenti nella Repubblica o non abbiano consolidato la residenza e producano redditi all’estero. Devono dimostrare risorse sufficienti e un alloggio.checked 2026-07-25 · Article 16-ter
  • Health insurance or self-funded healthcareLa residenza atipica soggetta a regime fiscale agevolato è concessa alle persone fisiche che non siano mai state fiscalmente residenti nella Repubblica o non abbiano consolidato la residenza e producano redditi all’estero. Devono dimostrare risorse sufficienti e un alloggio.checked 2026-07-25 · Article 16-ter
Also stated by the source
  • Qualifying independent-means basisLa residenza atipica soggetta a regime fiscale agevolato è concessa alle persone fisiche che non siano mai state fiscalmente residenti nella Repubblica o non abbiano consolidato la residenza e producano redditi all’estero. Devono dimostrare risorse sufficienti e un alloggio.checked 2026-07-25 · Article 16-ter
Family

Who you can bring

— Not stated in the official source. The official page for this route does not address dependent-family rights, so we do not publish a claim either way.
Costs & timelines

What the source prices

Fees
1 proven from the official source.
  • Application feeLa residenza atipica soggetta a regime fiscale agevolato è concessa alle persone fisiche che non siano mai state fiscalmente residenti nella Repubblica o non abbiano consolidato la residenza e producano redditi all’estero. Devono dimostrare risorse sufficienti e un alloggio.checked 2026-07-25 · Article 16-ter
Validity
1 proven from the official source.
  • Duration or consolidation periodLa residenza atipica soggetta a regime fiscale agevolato è concessa alle persone fisiche che non siano mai state fiscalmente residenti nella Repubblica o non abbiano consolidato la residenza e producano redditi all’estero. Devono dimostrare risorse sufficienti e un alloggio.checked 2026-07-25 · Article 16-ter
Processing time
1 proven from the official source.
  • Processing timeLa residenza atipica soggetta a regime fiscale agevolato è concessa alle persone fisiche che non siano mai state fiscalmente residenti nella Repubblica o non abbiano consolidato la residenza e producano redditi all’estero. Devono dimostrare risorse sufficienti e un alloggio.checked 2026-07-25 · Article 16-ter
How it works

From here to a yes

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FAQ

Straight answers

01Who qualifies for this route to San Marino?
The official source states: For a person who has not previously been tax resident in San Marino, or has not yet consolidated residence there, and who produces income abroad, subject to sufficient resources, housing and the applicable substitute-tax regime.
02How much money do I need?
The official source states: La residenza atipica soggetta a regime fiscale agevolato è concessa alle persone fisiche che non siano mai state fiscalmente residenti nella Repubblica o non abbiano consolidato la residenza e producano redditi all’estero. Devono dimostrare risorse sufficienti e un alloggio. It does not publish a fixed amount — no minimum figure is stated.
03Do I need health insurance?
The official source states: La residenza atipica soggetta a regime fiscale agevolato è concessa alle persone fisiche che non siano mai state fiscalmente residenti nella Repubblica o non abbiano consolidato la residenza e producano redditi all’estero. Devono dimostrare risorse sufficienti e un alloggio.
04Do I need to show accommodation in San Marino?
The official source states: La residenza atipica soggetta a regime fiscale agevolato è concessa alle persone fisiche che non siano mai state fiscalmente residenti nella Repubblica o non abbiano consolidato la residenza e producano redditi all’estero. Devono dimostrare risorse sufficienti e un alloggio.

Every answer is quoted from the official consigliograndeegenerale.sm page for this route, last read 2026-07-24.

We checked 9 points against the official source; 9 are quoted on this page. The other 0 are either not addressed by the source or not yet backed by a quote — we would rather show you the edge of the record than fill it with a plausible guess.

See the 0 open points

Not stated in the official source — the official source names no exclusion for this route.

The source

Where every quote comes from

Official government source consigliograndeegenerale.smLast read 2026-07-24 Every quote on this page is from this San Marino government page.
Compiled from official sources · pending independent re-check · Last checked 2026-07-24 · Our methodology
 · Compiled by António Mira · How we verify · Not legal advice — rules change; confirm with the official source before deciding.
Same category, same country

Other independent means routes to San Marino

2 other independent means routes to San Marino.

Atypical Residence for PensionersNon-Domiciled Tax Residence (RFND)
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