San Marino · Business / Startup
San Marino Entrepreneur permit
First stay: 2 yrs
Residence permit for entrepreneurial reasons (Art. 10-ter Law 118/2010)
First checked against official sources on Record corrected 11 Oct 2026Change log
Key facts
Entrepreneur permit is a business / startup route for San Marino. Checked 2026-10-11 against the official source.
- Government fees
- €50 ≈ $56 · €30 ≈ $34
- First stay
- 2 yrs
Cost, time and long term
Government fees€50 ≈ $56 · €30 ≈ $34
- EUR 50 (≈ $56)Fee when the permit application is filed.
- EUR 30 (≈ $34)Further fee when the permit is collected.
RenewalRenewable
Granted for 24 months and renewable.
What you'll need
Who can apply2
- Applicant holds at least 25% of a San Marino capital company, or is its sole director or chair of the board.
- The company does not operate exclusively in the sectors excluded by Delegated Decree 63/2014.
What you must show and pay2
- A fee of EUR 50 (≈ $56) · Fee when the permit application is filed.
- A fee of EUR 30 (≈ $34) · Further fee when the permit is collected.
Documents2
- Health, accident and maternity insurance taken out with a San Marino insurer, with annual cover of at least EUR 30,000 (≈ $33,500) per person.
- Self-declaration of the applicant's role in the company and that the company is not in an excluded sector.
Steps2
- Holders may apply for registered residence under the rules in force.
- The 2026 quota is 120 entrepreneur permits.
After you arrive3
- The permit lasts 24 months and can be renewed.
- The spouse, cohabiting partner, children up to 25 and disabled children can obtain the same permit.
- The holder needs adequate housing and income per head at least equal to the average industry contract wage.
When you become tax resident
How San Marino decides tax residence and treats foreign-source income, from its tax records.
- Stay on this route
2 years at first, renewable
- 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
Full official text
Two-year renewable permit for a foreign national who holds at least 25% of a San Marino capital company or is its sole director or chair. 1 2 3 4 5 6
What you must show and pay
- A fee of EUR 50 (≈ $56) · Fee when the permit application is filed. 6 5
- A fee of EUR 30 (≈ $34) · Further fee when the permit is collected. 6 5
Requirements
- Applicant holds at least 25% of a San Marino capital company, or is its sole director or chair of the board. 1
- The company does not operate exclusively in the sectors excluded by Delegated Decree 63/2014. 1
- Health, accident and maternity insurance taken out with a San Marino insurer, with annual cover of at least EUR 30,000 (≈ $33,500) per person. 1
- Self-declaration of the applicant's role in the company and that the company is not in an excluded sector. 5
- Holders may apply for registered residence under the rules in force. 1
- The 2026 quota is 120 entrepreneur permits. 4
- The permit lasts 24 months and can be renewed. 1
- The spouse, cohabiting partner, children up to 25 and disabled children can obtain the same permit. 1
- The holder needs adequate housing and income per head at least equal to the average industry contract wage. 1
Stay
- 24 months; renewable.
- Initial permitted stay: 24 months.
- Renewable, subject to the conditions in force at renewal.
Work
Run and manage the company; family members have the same permit.
Family
Spouse, cohabiting partner and children up to 25 can join if housing and income conditions are met.
Official sources
- 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
- Permessi di soggiorno, residenze e cittadinanza (Italian index with forms and checklists) · Department of Foreign Affairs, Republic of San Marino · checked 2026-10-11
- 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
- Delegated Decree 2 of 13 January 2026: migration flows for work and extraordinary needs in 2026 · Consiglio Grande e Generale of San Marino · checked 2026-10-11
- Checklist: stay permit for entrepreneurial reasons (Art. 10-ter) · Department of Foreign Affairs, Republic of San Marino · checked 2026-10-11
- Delegated Decree 5 of 22 January 2016, implementing regulation of Law 118/2010 (fees, minimum income for family reunification) · Department of Foreign Affairs, Republic of San Marino · checked 2026-10-11
Entrepreneur permit and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| Entrepreneur permit | – | 2 yr, renewable | – |
| Company owner residence | Needs savings of €75k+ ≈ $84k | – | – |
| 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 Entrepreneur permit?
A fee of EUR 50 (≈ $56). Fee when the permit application is filed. A fee of EUR 30 (≈ $34). Further fee when the permit is collected.
How long can I stay on the Entrepreneur permit?
24 months; renewable.
Can I work on the Entrepreneur permit?
Run and manage the company; family members have the same permit.
Can I bring my family on the Entrepreneur permit?
Spouse, cohabiting partner and children up to 25 can join if housing and income conditions are met.
How are Entrepreneur permit holders taxed in San Marino?
No special regime in our records is tied to the Entrepreneur permit. 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 6 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.
- 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
- Permessi di soggiorno, residenze e cittadinanza (Italian index with forms and checklists) · Department of Foreign Affairs, Republic of San Marino · checked 2026-10-11
- 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
- Delegated Decree 2 of 13 January 2026: migration flows for work and extraordinary needs in 2026 · Consiglio Grande e Generale of San Marino · checked 2026-10-11
- Checklist: stay permit for entrepreneurial reasons (Art. 10-ter) · Department of Foreign Affairs, Republic of San Marino · checked 2026-10-11
- Delegated Decree 5 of 22 January 2016, implementing regulation of Law 118/2010 (fees, minimum income for family reunification) · Department of Foreign Affairs, Republic of San Marino · checked 2026-10-11
Tracked since 2026-10-10. 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.