San Marino · Investing
San Marino Donation residence
Residence for donations of cultural or social assets (Art. 16(3)(c-ter) Law 118/2010)
Checked against official sources on Change log
Key facts
Donation residence is an investing route for San Marino. Checked 2026-10-12 against the official source.
- Government fees
- €50 ≈ $56 · €50 ≈ $56
Cost, time and long term
Government fees€50 ≈ $56 · €50 ≈ $56
- EUR 50 (≈ $56)Fee when the residence application is filed under Art. 16(3) of Law 118/2010.
- EUR 50 (≈ $56)Further fee after the Commission's decision is communicated.
Permanent residenceAfter 10 years of residence
After 10 years the residence consolidates into ordinary registered residence with all related rights.
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 apply3
- Applicant donates or commits to donate to the Republic a complex of cultural, social or public-interest assets and keeps it accessible to the community.
- No economic investment is necessarily required.
- The grant is at the discretion of the Foreign Affairs Commission, which may grant an ordinary stay permit instead of registered residence.
What you must show1
- A holder who does not work must have own means of support for the first 24 months of residence, and for that period a health, accident and maternity insurance policy with annual cover of at least EUR 30,000 (≈ $33,500).
Steps1
- The Congress of State proposes and the Foreign Affairs Commission decides after a mandatory opinion from the Gendarmerie.
After you arrive1
- Residence can be extended to the spouse and children up to 25 and consolidates after 10 years on the register.
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
Full official text
Residence the Foreign Affairs Commission can grant to people who donate, or commit to donate, cultural, social or public-interest assets to the Republic and keep them accessible. 1 2 3
What you must show and pay
- A fee of EUR 50 (≈ $56) · Fee when the residence application is filed under Art. 16(3) of Law 118/2010. 1
- A fee of EUR 50 (≈ $56) · Further fee after the Commission's decision is communicated. 1
Requirements
- Applicant donates or commits to donate to the Republic a complex of cultural, social or public-interest assets and keeps it accessible to the community. 1
- No economic investment is necessarily required. 1
- The grant is at the discretion of the Foreign Affairs Commission, which may grant an ordinary stay permit instead of registered residence. 3
- A holder who does not work must have own means of support for the first 24 months of residence, and for that period a health, accident and maternity insurance policy with annual cover of at least EUR 30,000 (≈ $33,500). 3
- The Congress of State proposes and the Foreign Affairs Commission decides after a mandatory opinion from the Gendarmerie. 1
- Residence can be extended to the spouse and children up to 25 and consolidates after 10 years on the register. 1
Stay
- Registered residence; consolidates after 10 years.
Family
Spouse and children up to 25 can be added as secondary applicants under Art. 16(3-bis) of Law 118/2010.
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
- Stay permits, residence and citizenship · Department of Foreign Affairs, Republic of San Marino · checked 2026-10-11
- Cittadinanza per naturalizzazione (FAQ on residence years) · Government of San Marino (GOV.SM) · checked 2026-10-11
Donation residence and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| Donation residence | – | – | – |
| Elective residence · deposit | Needs an investment of €600k+ ≈ $670k | – | Yes |
| Elective residence · property | Needs an investment of €500k+ ≈ $559k | – | Yes |
| Investor residence | – | – | – |
| Strategic project residence | – | – | – |
Questions people ask
How much money do I need for the Donation residence?
A fee of EUR 50 (≈ $56). Fee when the residence application is filed under Art. A fee of EUR 50 (≈ $56). Further fee after the Commission's decision is communicated.
How long can I stay on the Donation residence?
Registered residence; consolidates after 10 years.
Can I bring my family on the Donation residence?
Spouse and children up to 25 can be added as secondary applicants under Art.
Does the Donation residence lead to permanent residence in San Marino?
Time on the Donation residence counts toward permanent residence in San Marino, which the rules allow after 10 years of residence. Time on the Donation residence counts toward citizenship, which the rules allow after 20 years of residence.
How are Donation residence holders taxed in San Marino?
No special regime in our records is tied to the Donation 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
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≈ 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 2026-10-12 against 5 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
- Stay permits, residence and citizenship · Department of Foreign Affairs, Republic 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 2026-10-10. 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.