San Marino · Work
San Marino Key manager residence
Residence for key managers and professionals (Art. 16(3)(a)-(b) Law 118/2010)
Checked against official sources on Change log
Key facts
Key manager residence is a work 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).
Why this route may not fit
Check this before you apply.
- Needs a job offer from an employer in San Marino
What you'll need
Who can apply4
- Applicant holds a managerial or primary role in a San Marino health or socio-health structure, bank, insurer, financial institution or in public security.
- Alternatively the role is in a San Marino company that employs a significant number of staff.
- Applicant has no criminal conviction or pending case that bars residence under Art. 17.
- 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 lasts for the period of the professional or work activity in San Marino and can be extended to the spouse and children up to 25.
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 for foreign nationals holding senior or primary roles in San Marino health or socio-health bodies, banks, insurers, financial institutions, public security, or companies with many employees. 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 holds a managerial or primary role in a San Marino health or socio-health structure, bank, insurer, financial institution or in public security. 1
- Alternatively the role is in a San Marino company that employs a significant number of staff. 1
- Applicant has no criminal conviction or pending case that bars residence under Art. 17. 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 lasts for the period of the professional or work activity in San Marino and can be extended to the spouse and children up to 25. 1
Stay
- For the duration of the professional or work activity; consolidates after 10 years on the register.
Work
Work in the post that supports residence.
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
Key manager residence and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| Key manager residence | – | – | – |
| Seasonal work permit | – | 1 yr, renewable | – |
| Temporary work permit | – | 1 yr, renewable | – |
| Blue Card Portugal | Needs income from €1,726 a month ≈ $1,930 | 2 yr, renewable | Limited |
| Employee visa Spain | – | 1 yr, renewable | Limited |
Questions people ask
How much money do I need for the Key manager 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 Key manager residence?
For the duration of the professional or work activity; consolidates after 10 years on the register.
Can I work on the Key manager residence?
Work in the post that supports residence.
Can I bring my family on the Key manager residence?
Spouse and children up to 25 can be added as secondary applicants under Art.
Does the Key manager residence lead to permanent residence in San Marino?
Time on the Key manager residence counts toward permanent residence in San Marino, which the rules allow after 10 years of residence. Time on the Key manager residence counts toward citizenship, which the rules allow after 20 years of residence.
How are Key manager residence holders taxed in San Marino?
No special regime in our records is tied to the Key manager 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
Work 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 2026-10-12 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.