San Marino · Work
San Marino Seasonal work permit
First stay: 1 yr
Stay permit for seasonal work (Art. 10 Law 118/2010)
First checked against official sources on Change log
Key facts
Seasonal work permit is a work route for San Marino. Checked 2026-10-11 against the official source.
- Government fees
- €50 ≈ $56 · €30 ≈ $34
- First stay
- 1 yr
Cost, time and long term
Government fees€50 ≈ $56 · €30 ≈ $34
- EUR 50 (≈ $56)Fee when the permit application is filed (Implementing Regulation, Art. 1).
- EUR 30 (≈ $34)Further fee when the permit is issued.
RenewalRenewable, 4 years max
Up to 12 months, renewable yearly for three consecutive renewals.
Why this route may not fit
Check this before you apply.
- Time on this route is capped at 4 years in total
- Needs a job offer from an employer in San Marino
What you'll need
Who can apply2
- Applicant works in tourism, hotels, commerce or agriculture and the employer has obtained a work authorisation from the Labour Office.
- The 2026 quota is 300 seasonal permits: 275 for tourism, hotels and commerce and 25 for agriculture.
What you must show and pay2
- A fee of EUR 50 (≈ $56) · Fee when the permit application is filed (Implementing Regulation, Art. 1).
- A fee of EUR 30 (≈ $34) · Further fee when the permit is issued.
Documents1
- Employer declaration guaranteeing adequate housing, the duties of the job and payment of return travel, and the work authorisation.
Steps1
- Workers from non-Schengen states need a Schengen visa other than a tourist visa when the permit is granted.
After you arrive2
- The permit is valid up to 12 months and renewed yearly; after three consecutive renewals a new application is needed, with no 30-day wait since October 2026.
- Holders must return to their home state when the permit ends and have priority for return the next year.
When you become tax resident
How San Marino decides tax residence and treats foreign-source income, from its tax records.
- Stay on this route
Up to 4 years in total
- 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
Stay permit of up to 12 months for seasonal jobs in tourism, hotels, commerce and agriculture, subject to entry quotas and an employer’s work authorisation. 1 2 3 4 5 6 7
What you must show and pay
- A fee of EUR 50 (≈ $56) · Fee when the permit application is filed (Implementing Regulation, Art. 1). 1
- A fee of EUR 30 (≈ $34) · Further fee when the permit is issued. 1
Requirements
- Applicant works in tourism, hotels, commerce or agriculture and the employer has obtained a work authorisation from the Labour Office. 1
- The 2026 quota is 300 seasonal permits: 275 for tourism, hotels and commerce and 25 for agriculture. 4
- Employer declaration guaranteeing adequate housing, the duties of the job and payment of return travel, and the work authorisation. 1
- Workers from non-Schengen states need a Schengen visa other than a tourist visa when the permit is granted. 1
- The permit is valid up to 12 months and renewed yearly; after three consecutive renewals a new application is needed, with no 30-day wait since October 2026. 3 5
- Holders must return to their home state when the permit ends and have priority for return the next year. 1
Stay
- Up to 12 months, renewable yearly for three consecutive renewals.
- First stay: up to 12 months, decided case by case.
- Renewable, subject to the conditions in force at renewal.
Work
Work for the employer named in the authorisation; health and temporary economic benefits equal to citizens.
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
- Stay permits, residence and citizenship · 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
- 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
- Checklist: seasonal work stay permit · 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
Seasonal work permit and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| Seasonal work permit | – | 1 yr, renewable | – |
| Key manager residence | – | – | – |
| 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 Seasonal work permit?
A fee of EUR 50 (≈ $56). Fee when the permit application is filed (Implementing Regulation, Art. A fee of EUR 30 (≈ $34). Further fee when the permit is issued.
How long can I stay on the Seasonal work permit?
Up to 12 months, renewable yearly for three consecutive renewals.
Can I work on the Seasonal work permit?
Work for the employer named in the authorisation; health and temporary economic benefits equal to citizens.
How are Seasonal work permit holders taxed in San Marino?
No special regime in our records is tied to the Seasonal work 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
Work visas elsewhere
≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.
Ask the AI about this route AI
An AI assistant answers from the published records on this page and cites them. It can't assess your personal eligibility. Don't include personal details.
How this was checked
Checked on 2026-10-11 against 7 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
- Stay permits, residence and citizenship · 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
- 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
- Checklist: seasonal work stay permit · 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.