San Marino · Business / Startup
San Marino Company owner residence
Savings needed: €75k+ ≈ $84k
Residence for economic reasons: company owner hiring a San Marino resident (Art. 22-bis Law 71/2013)
First checked against official sources on Change log
Key facts
Company owner residence is a business / startup route for San Marino. Applicants need savings of €75k+ ≈ $84k. Checked 2026-10-11 against the official source.
- Money needed
- €75k+ ≈ $84k
Cost, time and long term
Shown, not spent€75k+ ≈ $84k · €150k+ ≈ $168k
- EUR 75,000 (≈ $83,800)Pledged bank deposit, or bank guarantee from a supervised San Marino bank, in favour of the State, lodged before registration as a resident.
- EUR 150,000 (≈ $168,000)Guarantee raised to this amount within two years of the grant, or replaced by buying an existing property worth at least EUR 150,000 (≈ $168,000) used as business seat or home, with a lien for the State.
Permanent residenceAfter 10 years of residence
The residence can be consolidated after 10 years on the register of residents for economic reasons.
CitizenshipAfter 20 years of residence
Naturalisation needs 20 continuous years of registered and effective residence in San Marino (10 years for spouses of citizens).
What you'll need
Who can apply6
- Applicant is a natural person who directly holds at least 51% of the share capital of a company carrying on an economic activity in San Marino.
- No bar under Art. 17(1) and (2) of Law 118/2010 applies to the applicant.
- The company keeps its authorisation to operate under Delegated Decree 50/2024.
- Applicant and the companies they hold have no tax-roll debts above EUR 20,000, (≈ $22,300) unless an agreed payment plan is honoured.
- The company hires at least one permanent full-time employee resident in San Marino, or two permanent part-time residents who together work full-time hours.
- Family members and the applicant do not count towards the hiring requirement.
What you must show2
- A pledged deposit or bank guarantee of EUR 75,000 (≈ $83,800) is lodged in favour of the State before registration as a resident.
- Within two years the guarantee is raised to EUR 150,000 (≈ $168,000) or replaced by buying an existing property worth at least EUR 150,000, (≈ $168,000) with a lien for the State.
Documents1
- Documents proving the pledged deposit or bank guarantee are produced to the Economic Activities Office before registration.
Steps2
- The Economic Activities Office passes the applicant's details to the civil registry for entry in the separate register of residents for economic reasons.
- No more than 50 residences for economic reasons are granted each year, not counting family members; saturated sectors can be closed by decree.
After you arrive3
- Until residence consolidates the holder pays for health care under Social Security Institute rules and has no access to the housing benefits of Laws 110/1994 and 44/2015.
- If the 51% holding, the hiring requirement, the operating authorisation or the debt limit is lost, the holder has 90 days to restore it before revocation.
- Residence consolidates after 10 years on the register, on written request with a report on the business.
When you become tax resident
How San Marino decides tax residence and treats foreign-source income, from its tax records.
- Tax residence
A person is resident if registered residence in the State or actual residence there lasts for the majority of the tax period.
- Income tax
Tax residents are taxed on all income wherever produced under the general income tax (IGR) at progressive rates of 9% to 35% (Annex C of Law 166/2013); from tax year 2026 the EUR 9,000 (≈ $10,100) income deduction and the EUR 100 (≈ $110) tax credit no longer apply and a credit for SMaC card spending in San Marino applies instead.
All tax rules for San Marino Tax records checked
What you need to arrange
- Accommodation
Until residence consolidates the holder pays for health care under Social Security Institute rules and has no access to the housing benefits of Laws 110/1994 and 44/2015
- Money to show
This route asks for savings of €75k+ ≈ $84k.
Taken from this route's requirements above. The authority's own list is the one that counts.
Full official text
Registered residence for a person who directly holds at least 51% of a San Marino company, hires a San Marino resident and lodges a EUR 75,000 (≈ $83,800) guarantee that rises to EUR 150,000 (≈ $168,000) within two years. 1
What you must show
- Savings of at least EUR 75,000 (≈ $83,800) · Pledged bank deposit, or bank guarantee from a supervised San Marino bank, in favour of the State, lodged before registration as a resident. 1
- Savings of at least EUR 150,000 (≈ $168,000) · Guarantee raised to this amount within two years of the grant, or replaced by buying an existing property worth at least EUR 150,000 (≈ $168,000) used as business seat or home, with a lien for the State. 1
Requirements
- Applicant is a natural person who directly holds at least 51% of the share capital of a company carrying on an economic activity in San Marino. 1
- No bar under Art. 17(1) and (2) of Law 118/2010 applies to the applicant. 1
- The company keeps its authorisation to operate under Delegated Decree 50/2024. 1
- Applicant and the companies they hold have no tax-roll debts above EUR 20,000, (≈ $22,300) unless an agreed payment plan is honoured. 1
- The company hires at least one permanent full-time employee resident in San Marino, or two permanent part-time residents who together work full-time hours. 1
- Family members and the applicant do not count towards the hiring requirement. 1
- A pledged deposit or bank guarantee of EUR 75,000 (≈ $83,800) is lodged in favour of the State before registration as a resident. 1
- Within two years the guarantee is raised to EUR 150,000 (≈ $168,000) or replaced by buying an existing property worth at least EUR 150,000, (≈ $168,000) with a lien for the State. 1
- Documents proving the pledged deposit or bank guarantee are produced to the Economic Activities Office before registration. 1
- The Economic Activities Office passes the applicant's details to the civil registry for entry in the separate register of residents for economic reasons. 1
- No more than 50 residences for economic reasons are granted each year, not counting family members; saturated sectors can be closed by decree. 1
- Until residence consolidates the holder pays for health care under Social Security Institute rules and has no access to the housing benefits of Laws 110/1994 and 44/2015. 1
- If the 51% holding, the hiring requirement, the operating authorisation or the debt limit is lost, the holder has 90 days to restore it before revocation. 1
- Residence consolidates after 10 years on the register, on written request with a report on the business. 1
Stay
- Registered residence; it can be consolidated after 10 years on the register of residents for economic reasons.
- Residence for economic reasons up to 120 months: Consolidation after 10 years on written request
Work
Run the company; family members can join the labour placement lists.
Family
Spouse not legally separated, children up to 25 and dependent children with a disability can receive the residence.
Official sources
- Delegated Decree 150 of 5 October 2026 (ratification of Delegated Decree 115/2026): atypical-residence tax and residence for economic reasons · Consiglio Grande e Generale of San Marino · checked 2026-10-11
- Cittadinanza per naturalizzazione (FAQ on residence years) · Government of San Marino (GOV.SM) · checked 2026-10-11
Company owner residence and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| Company owner residence | Needs savings of €75k+ ≈ $84k | – | – |
| Entrepreneur permit | – | 2 yr, renewable | – |
| Startup Visa Portugal | Needs savings of €6,446+ ≈ $7,200 | 2 yr, renewable | – |
| Entrepreneur visa Spain | – | 3 yr, renewable | – |
| Startup Visa Italy | Needs savings of €50k+ ≈ $56k | 1 yr, renewable | – |
Questions people ask
How much money do I need for the Company owner residence?
Savings of at least EUR 75,000 (≈ $83,800). Pledged bank deposit, or bank guarantee from a supervised San Marino bank, in favour of the State, lodged before registration as a resident. Savings of at least EUR 150,000 (≈ $168,000). Guarantee raised to this amount within two years of the grant, or replaced by buying an existing property worth at least EUR 150,000 (≈ $168,000) used as business seat or home, with a lien for the State.
How long can I stay on the Company owner residence?
Registered residence; it can be consolidated after 10 years on the register of residents for economic reasons.
Can I work on the Company owner residence?
Run the company; family members can join the labour placement lists.
Can I bring my family on the Company owner residence?
Spouse not legally separated, children up to 25 and dependent children with a disability can receive the residence.
Does the Company owner residence lead to permanent residence in San Marino?
Time on the Company owner residence counts toward permanent residence in San Marino, which the rules allow after 10 years of residence. Time on the Company owner residence counts toward citizenship, which the rules allow after 20 years of residence.
How are Company owner residence holders taxed in San Marino?
No special regime in our records is tied to the Company owner residence. The standard rules apply: Tax residents are taxed on all income wherever produced under the general income tax (IGR) at progressive rates of 9% to 35% (Annex C of Law 166/2013); from tax year 2026 the EUR 9,000 (≈ $10,100) income deduction and the EUR 100 (≈ $110) tax credit no longer apply and a credit for SMaC card spending in San Marino applies instead. Non-residents are taxed only on income produced in San Marino.
More in San Marino
Business / startup visas elsewhere
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
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How this was checked
Checked on 2026-10-11 against 2 official sources. Status: verified against the official sources.
Every figure on this page comes from the official source it links to. The record was researched against these sources, then reviewed separately, with special attention to effective dates and amendments. Where a source does not state something, the page leaves it out.
- Delegated Decree 150 of 5 October 2026 (ratification of Delegated Decree 115/2026): atypical-residence tax and residence for economic reasons · Consiglio Grande e Generale of San Marino · checked 2026-10-11
- Cittadinanza per naturalizzazione (FAQ on residence years) · Government of San Marino (GOV.SM) · checked 2026-10-11
Tracked since 2026-10-11. Rule changes and corrections are listed on the changes page, and the methodology page explains how facts are checked. Found something out of date? Email contact@stayglobe.app with a link to the official source.