San Marino Pensioner residence

Residence for pensioners from EU countries, Switzerland and listed countries with gross income of at least EUR 120,000 (≈ $134,000) a year and movable assets of at least EUR 300,000 (≈ $335,000) held in San Marino banks, taxed at a 6% substitute rate on pension income. ^{1 2 3 4 5 6 7}

What you must show and pay

• Assets of at least EUR 300,000 (≈ $335,000) · Demonstrable movable assets of at least EUR 300,000, (≈ $335,000) held in the San Marino banking system for the whole duration of the residence; required together with the income above. ^{2 1 4}
• Income of at least EUR 120,000 a year (≈ $134,000) · Demonstrable gross annual income of at least EUR 120,000 (≈ $134,000); required together with the movable assets below (Law 64/2025). ^{2 1 4}
• A fee of EUR 1,000 (≈ $1,120) · Application fee that covers stamp duties and office rights. ¹

Requirements

• Applicant is a pensioner from an EU country, Switzerland or a country listed by Congress of State regulation. ⁸
• Applicant has never lived in San Marino or had not consolidated registered residence when Law 223/2020 took effect. ⁸
• Applicant has no criminal conviction or pending case that bars a permit under Art. 17. ⁸
• Demonstrable gross annual income of at least EUR 120,000 (≈ $134,000) and movable assets of at least EUR 300,000 (≈ $335,000) held in San Marino banks. ^{2 1 4}
• Pay a 6% substitute tax on pension income abroad; 3% for former officials of an international organisation earning at least EUR 100,000 (≈ $112,000). ⁸
• Valid travel document, certified as authentic by the official receiving the application. ⁸
• Preliminary contract to buy or rent a home, subject to the grant of residence. ^{1 3}
• Requests based on sharing a home with people outside the applicant’s family or an equivalent cohabitation are not accepted. ^{1 3}
• Certificate of residence, criminal record and pending charges, or equivalents, plus a sworn declaration on nationalities, residences in the last 5 years and tax compliance. ⁸
• Proof that the applicant and relatives have enough resources to support themselves. ⁸
• Proof of a current account opened with a San Marino bank. ⁸
• Health insurance valid in San Marino. ⁶
• After a positive decision the movable assets are transferred to a San Marino bank, with a bank attestation. ⁴
• Apply to the Department of Foreign Affairs with the receipt for the EUR 1,000 (≈ $1,120) fee; the Foreign Affairs Commission decides within 120 days and the decision cannot be appealed. ⁸
• A provisional stay permit of up to 6 months can be obtained while the residence application is processed. ⁸
• No more than 249 residences are granted each year, not counting secondary applicants; the figure can be changed yearly by decree. ^{1 3}
• The facilitated tax regime lasts 10 consecutive years and is renewable. ⁸
• Residence consolidates after 10 years; until then public-sector jobs and state benefits are barred. ^{8 6}

Stay

• Registered residence; the 6% regime lasts 10 consecutive years and is renewable; residence consolidates after 10 years.
• Renewable, subject to the conditions in force at renewal.
• Atypical residence up to 120 months: Consolidates after 10 years

Nationality

Pensioners from EU countries, Switzerland and countries listed by Congress of State regulation. Open to: Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland.

Work

Public-sector jobs are barred until residence consolidates.

Family

Spouse and children up to 25 can be added as secondary applicants under Art. 16(3-bis) of Law 118/2010.

Checked 2026-10-11

Official sources

1. Law 118/2010 on entry and stay of foreigners, coordinated text updated to 3 June 2025 · Consiglio Grande e Generale of San Marino · checked 2026-10-11
2. Law 64 of 28 April 2025, Article 2 (amendment of Article 16-quater of Law 118/2010) · Consiglio Grande e Generale of San Marino · checked 2026-10-11
3. Delegated Decree 77 of 22 May 2025 (ratification of Delegated Decree 26/2025) · Consiglio Grande e Generale of San Marino · checked 2026-10-11
4. Vademecum for the application for atypical residence for pensioners (27 May 2025) · Department of Foreign Affairs, Republic of San Marino · checked 2026-10-11
5. Law 223 of 23 December 2020, Articles 69 and 70 (atypical residence regimes) · Department of Foreign Affairs, Republic of San Marino · checked 2026-10-11
6. Stay permits, residence and citizenship · Department of Foreign Affairs, Republic of San Marino · checked 2026-10-11
7. Permessi di soggiorno, residenze e cittadinanza (Italian index with forms and checklists) · Department of Foreign Affairs, Republic of San Marino · checked 2026-10-11
8. Law 118/2010 on entry and stay of foreigners, consolidated text updated to 9 April 2024 · Department of Foreign Affairs, Republic of San Marino · checked 2026-10-11
9. Cittadinanza per naturalizzazione (FAQ on residence years) · Government of San Marino (GOV.SM) · checked 2026-10-11