POSTERN

San Marino

San Marino atypical foreign-income residence. A first-time or otherwise qualifying foreign tax resident with income from abroad may request atypical residence under the facilitated tax regime.

Free · The law behind every answer · Checked Sep 25, 2026

San Marino atypical foreign-income residence

Atypical residence if approved, with access to registered residence after ten years under the Ministry's description.

Who qualifies

You keep your U.S. citizenship.

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It could fit.

A first-time or otherwise qualifying foreign tax resident with income from abroad may request atypical residence under the facilitated tax regime.

Every door that fits your family

Not legal advice.

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What it takes.

Time
Check the current authority processing estimate before travel.
Cost
Check current government visa, permit and document fees before filing.
The hard part
Showing qualifying foreign income and prior residence status while confirming current tax and filing rules.
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The road past the first permit.

Any later permanent residence or citizenship requires a separate application and is not guaranteed by this permission.

  1. 2027
    Route candidate

    The residence and work authorization sequence still needs verification.

  • We have not yet confirmed this country’s road from residence to citizenship.
  • We have not yet confirmed how this route counts toward residence or citizenship.
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Living there.

Time you must spend there
The program sets no minimum number of days. Renewal still expects it to be your home.
Tax
Where you become tax resident follows the days you spend there and where your home is. We map it for your family before you move.

We never file a tax return. We tell you what applies and brief the professional who does.

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Start today.

  1. Request the current atypical-residence file from the San Marino Foreign Affairs residence office.Open esteri.sm ↗
  2. Round up the papers.
    • Proof of how you will support yourselves
    • Request your FBI Identity History Summary
    • Health insurance that meets the program’s rules
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Or let us run it.

$900for your first year as a founding member. Then $399 a year, automatically.Standard first year: $1,200. Everyone renews at $399.One membership, the whole family. Accounts and activation included.

15 steps, from the first paper to every renewal. You do 4 of them: send what we ask for, sign, and show up. We run the rest, and keep every permit renewed on time. Accounts and activation are included, whether you move now or keep the plan ready. Accounts depend on provider availability. Government, record and approved third-party charges are extra.

Run it for my family →
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ISSUED TO

YOUR FAMILY

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