--- title: "San Marino Company owner residence 2026: savings €75k+ needed" url: https://settleanywhere.com/countries/san-marino/economic-residence-company/ lang: en updated: 2026-10-11 --- 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 11 Oct 2026 [Change log](https://settleanywhere.com/changes/) - **Savings needed:** €75k+ ≈ $84k (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 used as business seat or home, with a lien for the State.) - **Who can apply:** Any passport ## 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 residence: After 10 years of residence** The residence can be consolidated after 10 years on the register of residents for economic reasons. [Consiglio Grande e Generale of San Marino](https://www.consigliograndeegenerale.sm/on-line/home/archivio-leggi-decreti-e-regolamenti/documento17160774.html) **Citizenship: After 20 years of residence** Naturalisation needs 20 continuous years of registered and effective residence in San Marino (10 years for spouses of citizens). [Government of San Marino](https://www.gov.sm/pub2/GovSM/Situazioni-di-vita/Cittadinanza-per-naturalizzazione.html) ### What you'll need #### Who can apply - 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 show - 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. #### Documents - Documents proving the pledged deposit or bank guarantee are produced to the Economic Activities Office before registration. #### Steps 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. 2. 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 arrive - 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](https://settleanywhere.com/countries/san-marino/tax/) Tax records checked 12 Oct 2026 ## 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. (source 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. (source 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. (source 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. (source 1) - No bar under Art. 17(1) and (2) of Law 118/2010 applies to the applicant. (source 1) - The company keeps its authorisation to operate under Delegated Decree 50/2024. (source 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. (source 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. (source 1) - Family members and the applicant do not count towards the hiring requirement. (source 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. (source 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. (source 1) - Documents proving the pledged deposit or bank guarantee are produced to the Economic Activities Office before registration. (source 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. (source 1) - No more than 50 residences for economic reasons are granted each year, not counting family members; saturated sectors can be closed by decree. (source 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. (source 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. (source 1) - Residence consolidates after 10 years on the register, on written request with a report on the business. (source 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. Checked 2026-10-11 ## Official sources 1. [Delegated Decree 150 of 5 October 2026 (ratification of Delegated Decree 115/2026): atypical-residence tax and residence for economic reasons](https://www.consigliograndeegenerale.sm/on-line/home/archivio-leggi-decreti-e-regolamenti/documento17160774.html) · Consiglio Grande e Generale of San Marino · checked 2026-10-11 2. [Cittadinanza per naturalizzazione (FAQ on residence years)](https://www.gov.sm/pub2/GovSM/Situazioni-di-vita/Cittadinanza-per-naturalizzazione.html) · 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](https://settleanywhere.com/countries/san-marino/entrepreneur-permit/) | – | 2 yr, renewable | – | | [Startup Visa](https://settleanywhere.com/countries/portugal/startup-visa-89-4/) Portugal | Needs savings of €6,446+ ≈ $7,200 | 2 yr, renewable | – | | [Entrepreneur visa](https://settleanywhere.com/countries/spain/entrepreneur-visa/) Spain | – | 3 yr, renewable | – | | [Startup Visa](https://settleanywhere.com/countries/italy/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 [Recognised merit residence](https://settleanywhere.com/countries/san-marino/residence-recognised-merit/) [Working Holiday](https://settleanywhere.com/countries/san-marino/working-holiday/) [Atypical residence](https://settleanywhere.com/countries/san-marino/atypical-residence-tax/) [Elective residence · deposit](https://settleanywhere.com/countries/san-marino/elective-residence-deposit/) [Elective residence · property](https://settleanywhere.com/countries/san-marino/elective-residence-property/) [Donation residence](https://settleanywhere.com/countries/san-marino/residence-donation/) [Investor residence](https://settleanywhere.com/countries/san-marino/economic-residence-investor/) [Strategic project residence](https://settleanywhere.com/countries/san-marino/residence-strategic-project/) ## Business / startup visas elsewhere [🇬🇷 Business investor permit](https://settleanywhere.com/countries/greece/business-investment-b2/) [🇩🇪 Self-employed permit](https://settleanywhere.com/countries/germany/self-employment-21/) [🇫🇷 Entrepreneur / freelancer](https://settleanywhere.com/countries/france/entrepreneur-liberal/) [🇬🇧 Innovator Founder](https://settleanywhere.com/countries/united-kingdom/innovator-founder/) [🇳🇱 DAFT self-employed](https://settleanywhere.com/countries/netherlands/daft-self-employed/) [🇨🇾 Startup visa](https://settleanywhere.com/countries/cyprus/startup-visa/) ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. ## 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. 1. [Delegated Decree 150 of 5 October 2026 (ratification of Delegated Decree 115/2026): atypical-residence tax and residence for economic reasons](https://www.consigliograndeegenerale.sm/on-line/home/archivio-leggi-decreti-e-regolamenti/documento17160774.html) · Consiglio Grande e Generale of San Marino · checked 2026-10-11 2. [Cittadinanza per naturalizzazione (FAQ on residence years)](https://www.gov.sm/pub2/GovSM/Situazioni-di-vita/Cittadinanza-per-naturalizzazione.html) · 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](https://settleanywhere.com/changes/), and the [methodology page](https://settleanywhere.com/methodology/) explains how facts are checked. Found something out of date? Email [contact@stayglobe.app](mailto:contact@stayglobe.app?subject=Correction) with a link to the official source.