San Marino · Work
San Marino Temporary work permit
First stay: 1 yr
Stay permit for temporary work (Art. 10 Law 118/2010)
First checked against official sources on Change log
Key facts
Temporary 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 takes a job listed in the 2026 quota decree, such as elderly care (400 permits), family assistance (170) or disability care (10).
- The employer has obtained a work authorisation from the Labour Office; the 2026 quota is 680 temporary permits in total.
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 arrive1
- 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.
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 defined temporary jobs outside seasonal sectors, such as care of older people, people with disabilities and families, with 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 takes a job listed in the 2026 quota decree, such as elderly care (400 permits), family assistance (170) or disability care (10). 4 3
- The employer has obtained a work authorisation from the Labour Office; the 2026 quota is 680 temporary permits in total. 4 3
- 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
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.
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: temporary 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
Temporary work permit and its alternatives
| Route | Money needed | Stay | Work |
|---|---|---|---|
| Temporary work permit | – | 1 yr, renewable | – |
| Key manager residence | – | – | – |
| Seasonal 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 Temporary 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 Temporary work permit?
Up to 12 months, renewable yearly for three consecutive renewals.
Can I work on the Temporary work permit?
Work for the employer named in the authorisation.
How are Temporary work permit holders taxed in San Marino?
No special regime in our records is tied to the Temporary 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.
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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: temporary 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.