Moving to San Marino from the U.S.
The 7% flat-tax residence after the October 2026 changes, investment residence from €500,000, why the 6% retiree route most likely is not open to Americans, the business-owner route as rewritten in 2026, the income tax brackets, with no U.S. treaty, dual citizenship under the 2026 reform, buying and renting as a foreigner, and what health cover, utilities and paperwork involve, with every figure taken from an official source and dated.
What Has Changed in San Marino Since 2024
San Marino has rewritten its flat-tax and business-owner residences, tightened the retiree route, reformed its income tax, allowed dual citizenship, and frozen rent indexation, all since 2024. The changes, newest first.
- August 10 and October 5, 2026: Delegated Decree 115/2026, ratified with changes by Delegated Decree 150/2026, makes the existing 7% flat tax of the atypical residence always due from tax year 2026, at least €10,000 a year, even on income a tax treaty exempts; extends the regime to family members added to the residence (dependent children excluded), and by our reading each added adult then owes their own minimum; and removes the main applicant’s ordinary tax credits for dependents. The October decree also rewrote the economic residence for company owners6.
- July 16, 2026: the Council of the EU decided to sign, and to apply provisionally, the association agreement with Andorra and San Marino; it had not been signed as of October 8, 202610; the Department of Foreign Affairs’ page on the agreement (esteri.sm) is where to check for the signature and the date it applies.
- March 2026: the citizenship reform, Law 27/2026, took effect (on March 12, 2026, by our count of its 15-day rule): you no longer have to give up your other citizenship; you need Italian at B1 and must pass a civics test; residence stays at 20 continuous years. Regulation 4/2026 of March 19, 2026 sets the tests911.
- January 2026: the income tax reform, Law 141/2025, applies from tax year 2026: the brackets, unchanged since 2013, will be indexed automatically from 2028, the old deduction of up to €9,000 on work and pension income ends, new credits reward documented spending, and businesses and the self-employed get an 18% rate to 20301213; residential rents are not indexed for 202614; the reduced 2.5% registration duty on property purchases runs for deeds signed in 202615; the 2026 work-permit quotas were set16; water tariffs rose17.
- May 2025: Law 64/2025 tightened the retiree residence to €120,000 a year and €300,000 held in San Marino banks, and created the official moderate-rent benchmark; the yearly cap on retiree residences was cut to 2491819.
- November 4, 2024: a new driver’s license card, under a 2024 decree that also set new license fees20.
Who San Marino Suits, and Who It Frustrates
San Marino suits Americans with substantial foreign income who want a capped flat tax, the euro and a small republic reached through Italy, and those who can buy a home of €500,000 or tie up €600,000 for ten years. It also suits founders ready to own and staff a San Marino company. It frustrates retirees hoping for the 6% pension regime, remote workers looking for a nomad visa, people who need the protection of a U.S. tax treaty or a Social Security agreement, and anyone who needs published house prices to plan a purchase.
In its favor
- A capped flat tax on foreign income. The atypical residence charges 7%, at least €10,000 and at most €100,000 a year, for up to 15 years, with no nationality limit in the law621.
- Dual citizenship since 2026. Naturalization no longer asks you to give up U.S. citizenship9.
- The euro, under a monetary agreement with the EU1.
- Low inheritance tax within the family. A fixed €100 for a spouse and relatives in the direct line, and for siblings22.
- A U.S. license converts without a driving test once you are resident2324.
- Modest inflation: consumer prices were 1.11% higher in June 2026 than a year earlier25.
Against it
- No U.S. tax treaty and no totalization agreement, as of October 8, 202678. Relief from double tax rests on each country’s own rules.
- The 6% retiree route is most likely closed to Americans, by our reading: it is open to pensioners from the EU, Switzerland and countries named by a regulation, and we found no regulation naming the United States21.
- No digital nomad permit and no EU Blue Card, and work permits sit within yearly quotas: 30 places for highly specialized staff in 20262116.
- Private health costs on the residence routes until the residence consolidates after ten years216.
- No official house prices or market rents, and an unresolved question on the purchase tax rate for foreign buyers2627.
- Citizenship takes 20 continuous years and Italian at B19.
Which Permit Fits You, and What It Takes in 2026
San Marino is outside the EU and the Schengen area, and it issues no entry visas. Instead, a stay of more than 30 days needs one of two documents: a stay permit (permesso di soggiorno) or a residence5. The residences that matter to Americans are the atypical residence with a flat-tax regime, the elective residence through investment, and the economic residence for company owners; the retiree residence is described below because Americans most likely cannot use it528216.
Stay permits are handled by the Foreigners’ Office of the Gendarmeria, the police; the elective, atypical and retiree residences are filed with the Department of Foreign Affairs in San Marino521. San Marino’s Embassy to the United States is in New York (327 E. 50th Street), with honorary consulates in Chicago (Park Ridge), Detroit (Troy), San Francisco and Delray Beach29. The law sets decision deadlines, not processing statistics: 60 days for the elective and flat-tax residences, 120 days for the retiree residence; the elective-residence decision cannot be appealed2119. While registration is completed you may get a provisional stay permit of up to six months21.
Documents. The Department of Foreign Affairs’ checklists for the flat-tax, elective and retiree residences ask that foreign documents be apostilled, come with an Italian translation (the regulation asks for a sworn one on every route), and be no more than six months old when you file21303132. Ask the Department before you order certificates.
| Route | Made for | Money test | What you get |
|---|---|---|---|
| Atypical residence with flat-tax regime | People who have never been tax resident in San Marino and who have income from abroad; no nationality limit in the law21 | No fixed amount in the law, as we read it, but proof of foreign income or resources enough to support you and your family, and a preliminary purchase contract or lease that depends on the grant213019 | 7% on foreign income, at least €10,000 and at most €100,000 a year, for up to 15 years; 100 a year; consolidates after 10 years621 |
| Elective residence (investment) | People who buy a home or make a long deposit in San Marino21 | A home of at least €500,000, or a 10-year deposit of at least €600,000 in State securities or a State fund21 | Granted at the Government’s discretion; 50 a year; consolidates after 10 years21 |
| Economic residence (company owner) | People who own at least 51% of a San Marino company and hire a resident6 | A €75,000 guarantee, raised to €150,000 within two years or replaced by a property of that value6 | 50 a year; can be consolidated on application after 10 years6 |
| Entrepreneur stay permit | Holders of at least 25% of a San Marino company, or its sole director or board chair21 | Health insurance from a San Marino insurer with €30,000 of cover21 | 24 months, renewable; a 2026 quota of 1202116 |
| Work stay permit | Employees with a work authorization (nulla osta) requested by the employer from the Labor Office21 | A job within the yearly quota16 | Up to 12 months, renewed yearly; after three consecutive renewals a new application21 |
| Retiree atypical residence | Pensioners from EU countries, Switzerland and countries named by a regulation; by our reading not Americans21 | €120,000 gross a year and €300,000 held in San Marino banks18 | 6% on pensions for 10 years, renewable; 249 a year2119 |
Law: Law 118/2010 in its consolidated text of June 3, 2025, read with every later amending act, including Delegated Decree 150/2026 of October 5, 2026216. The Parliament’s archive notes that its texts are not the authentic copies; only the Official Gazette is. In dollars at the ECB rate of September 24, 2026 (€1 = $1.1367), €10,000 is about $11,367, €100,000 about $113,670, €500,000 about $568,350 and €600,000 about $682,0202.
The flat-tax residence: 7% on foreign income
The atypical residence with a facilitated tax regime (article 16-ter of the immigration law) is for people who have never been tax resident in San Marino and who have income abroad; the law sets no nationality limit21. Under the rules that apply from tax year 2026, as rewritten by Delegated Decree 150/20266:
- The tax: a substitute tax of 7% on your foreign income, net of foreign tax as the income tax law defines it (“netto frontiera”), in place of the ordinary income tax6.
- Always due: at least €10,000 (about $11,367) and at most €100,000 (about $113,670) for each tax year of the residence, paid in one installment by the income tax balance date6.
- Your family: the regime also applies to family members granted an extension of the residence, except dependent children while they are dependent. By our reading of the decree, each of them then owes the 7% tax with his or her own €10,000 minimum, so a couple may owe at least €20,000 a year; confirm with the Tax Office before you file. The main applicant loses the ordinary tax credits for dependents621.
- How long: the regime ends after 15 years at most, and is lost if the tax is not paid in full21.
- Filing: with the Department of Foreign Affairs, with a €1,000 fee and a preliminary purchase contract or a preliminary lease that depends on the grant; the Government decides within 60 days2119.
- Until it consolidates after ten years: no jobs in the public sector, no State benefits, and health costs at your own expense, in the way the ISS sets, covering every risk21.
- The cap: 100 a year, not counting family members21.
With no U.S.–San Marino tax treaty, the 2026 clause that makes the tax due “even when the foreign income is not taxable in San Marino under double-tax treaties” changes nothing for U.S. income, by our reading67. The flat tax is not a U.S. tax break: you still file and pay in the United States (see Taxes).
The 7% Tax on Your Foreign Income
Enter your yearly foreign income, net of foreign tax, in dollars or euros, and the number of adult family members added to your residence. We apply 7%, then the €10,000 minimum and the €100,000 maximum6; for each added adult with no foreign income of their own we add, by our reading, a separate €10,000 minimum. Dollars are converted to euros at the ECB rate of September 24, 2026 (€1 = $1.1367), to the cent2.
Our arithmetic, not an official calculation. “Netto frontiera” is defined in the income tax law; how U.S. tax you pay on the same income is treated in it we could not confirm, so ask a San Marino tax adviser. The tax is per person: an adult family member on the regime may owe a separate minimum, by our reading, or 7% of their own foreign income if that is more. The calculator leaves out the €1,000 application fee, health costs, any San Marino income (taxed under the ordinary rules) and U.S. tax.
| Foreign income a year | 7% of it | Tax due | Share of income |
|---|---|---|---|
| €50,000 (about $56,835) | €3,500 | €10,000 (about $11,367, the minimum) | 20.0% |
| €100,000 (about $113,670) | €7,000 | €10,000 (about $11,367, the minimum) | 10.0% |
| €150,000 (about $170,505) | €10,500 | €10,500 (about $11,935) | 7.0% |
| €200,000 (about $227,340) | €14,000 | €14,000 (about $15,914) | 7.0% |
| €500,000 (about $568,350) | €35,000 | €35,000 (about $39,785) | 7.0% |
| €1,000,000 (about $1,136,700) | €70,000 | €70,000 (about $79,569) | 7.0% |
| €2,000,000 (about $2,273,400) | €140,000 | €100,000 (about $113,670, the maximum) | 5.0% |
By our arithmetic, the €10,000 minimum applies to foreign income up to about €142,857, and the €100,000 maximum above about €1,428,5716.
Elective residence: a home or a deposit
The Government (Congress of State) may grant elective residence to a foreigner who makes, and keeps in their own name until the residence consolidates, one or both of these investments21:
- A home bought for at least €500,000 (about $568,350) for you or your family; up to €150,000 of costs to complete, renovate or rebuild it can count toward the amount21. The purchase deed pays 8% registration duty21.
- Or a deposit of at least €600,000 (about $682,020), non-interest-bearing and locked for 10 years, in San Marino State securities or a State fund, with a €10,000 tax that is never refunded21.
- Fees: €1,000 to apply, and for each family member added, €20,000 once plus a further €1,000 filing fee, as the Department’s checklist lists them2131.
- Deadlines: the Government decides within 60 days, and the decision cannot be appealed; the purchase or deposit must be completed within three months of the grant, or the residence is revoked21.
- Until it consolidates after ten years: no public-sector jobs, no State benefits, and private insurance covering every health risk; at most 50 are granted a year, not counting family members21.
New buildings: check first. An earlier consolidated text required the home to have been built before May 31, 2017. The June 2025 text no longer has those words, but we could not identify the act that removed them21. Ask the Department of Foreign Affairs before you plan on a new build.
What the Elective Residence Costs Beyond the Investment
Choose the route and the number of family members you will add; for the home route, enter the price and any completion or renovation costs. We check the €500,000 test (with at most €150,000 of works counted) and add the €1,000 fee, €21,000 per family member (€20,000 plus a €1,000 filing fee)31, and either the 8% registration duty and, by our reading, the 1% transcription duty on the price, or the €10,000 deposit tax2133. Dollars use the ECB rate of September 24, 20262.
Our arithmetic and our reading, not an official calculation. That the 1% transcription duty (minimum €70) also applies to this purchase is our reading of its tariff; whether the €1,000 State fee that foreign buyers pay under the 2019 law applies as well we could not confirm, so it is left out. Notary fees, health insurance and yearly taxes are left out. Meeting the figures does not mean the residence will be granted: it is discretionary and capped.
| Route | Invested | Fees, taxes and duties |
|---|---|---|
| Home of €500,000, applicant alone | €500,000 (about $568,350) | €46,000 (about $52,288) |
| Home of €500,000, with 2 family members added | €500,000 (about $568,350) | €88,000 (about $100,030) |
| Deposit of €600,000 for 10 years, applicant alone | €600,000 (about $682,020) | €11,000 (about $12,504) |
| Deposit of €600,000 for 10 years, with 2 family members added | €600,000 (about $682,020) | €53,000 (about $60,245) |
The 6% retiree residence: most likely not for Americans
The retiree atypical residence charges a flat 6% on pension income for ten consecutive years, renewable21. Since May 2025 it asks for income of at least €120,000 a year gross and at least €300,000 of movable assets held in San Marino banks for the whole residence18; you must open a San Marino bank account, a parliamentary committee decides within 120 days, and at most 249 are granted a year2119. After approval you show that the assets were moved to a San Marino bank32.
Our reading: the route is most likely closed to Americans. The law grants it to pensioners “coming from” EU countries, Switzerland and countries named by a regulation of the Congress of State21, and the Department of Foreign Affairs’ page describes it the same way5. We searched the law archive and found no regulation naming the United States, or any other country. Ask the Department of Foreign Affairs before you plan on this route. For most Americans, the realistic routes are the flat-tax residence, the elective residence and the business routes.
Company owners: the economic residence, rewritten in October 2026
Delegated Decree 150/2026, published October 5, 2026, replaced the economic residence6. It is open to a person who:
- holds directly at least 51% of a San Marino company6;
- hires at least one employee resident in San Marino, permanent and full-time, or two part-time6;
- posts a €75,000 guarantee with a San Marino bank, raised within two years to €150,000 or replaced by buying an existing property worth at least €150,000, used within a year as the company’s seat or your home6;
- has, with the companies it holds in San Marino, no debts to the State over €20,000 already registered for collection6.
After ten years the residence can be consolidated on application; until then, health costs are at your own expense, in the way the ISS sets; at most 50 are granted a year6. Holders under the old rules must comply within six months, and the decree asks the Government to amend the article again by December 31, 2027, so check the rule before you file6.
A lighter route is the entrepreneur stay permit, for a foreigner holding at least 25% of a San Marino company, or acting as its sole director or board chair: 24 months, renewable, with €30,000 of health cover from a San Marino insurer and a 2026 quota of 1202116. A further residence for investors and senior executives is granted at the discretion of a parliamentary committee21.
Working in San Marino
There is no digital nomad or remote-work permit in the immigration law, and no EU Blue Card, because San Marino is not in the EU2134. A work stay permit needs a work authorization (nulla osta) from the Labor Office, requested by the employer within the yearly quotas; it lasts up to 12 months, is renewed yearly, and after three consecutive renewals a new application is needed21. That is still the law’s wording as of October 2026, though the decree of October 5, 2026 repealed the 2016 regulation’s rule that ends these permits after 48 months, with a 30-day wait before a new application (articles 14(2) and 15(4)); ask the Gendarmeria how renewals work621. For 2026 the quotas are 680 temporary permits, 30 of them for highly specialized staff in banking, industry, technology, universities and economics, plus 300 seasonal permits16. Working-holiday permits exist only under agreements with other states, and we found none with the United States21.
Study and family
A study permit lasts for the course, at most a year at a time, renewable21. Family reunification gives a resident foreigner’s spouse and dependent children up to 25 a one-year permit, renewable, with suitable housing and income21. The regulation sets the income at €12,000 gross for the applicant plus €3,000 for each family member; the law says the yearly quota decree sets it, and the 2026 decree sets none, so, by our reading, the regulation’s figure stands2116.
Long-term residence and citizenship
- Consolidation after ten years. The elective, flat-tax and retiree residences consolidate after ten years, and the economic residence can then be consolidated on application; the restrictions then end and the ordinary residence rules apply216.
- Ordinary residence can be granted after five continuous years on an ordinary (family) stay permit21.
- Living elsewhere. A residence is revoked if you stop living in San Marino habitually for more than six months21.
- No EU rights. San Marino is not an EU state, and by our reading a San Marino residence gives no right to live in Italy beyond the 90 days in 180 that a visitor has3435.
- Naturalization after 20 continuous years of registered and actual residence, or 10 for the spouse or civil partner of a citizen9.
- Italian at B1 (a certificate, a degree taught in Italian or five years of Italian schooling) and a written multiple-choice test on history, institutions and civic values, passed with two-thirds of the answers right; tests are held preferably in April and November, and applicants aged 80 or over are exempt911.
- The decision is taken by the Great and General Council, the Parliament, normally in February and September, followed by an oath of allegiance36.
Your U.S. passport. Law 27/2026 repealed the rule that made applicants give up every other citizenship, so you may keep U.S. citizenship when you naturalize9. The fee for the application and the test is set by a Government ordinance we could not find; ask the Department of Foreign Affairs.
General information, not advice. Quantum Jetset does not give legal, tax, immigration, financial or investment advice. San Marino grants these residences case by case, several of them at the Government’s discretion and without appeal, its consolidated texts lag behind the amending acts, and the rules changed again on October 5, 2026; check the official source for your route and, if your case is not simple, speak to a licensed San Marino lawyer.
The Order of Operations, Step by Step
For the flat-tax residence, the route most Americans with foreign income will look at, the sequence is: check the tax and the cap, line up a home on a conditional contract, file with the Department of Foreign Affairs, then complete the home and register216.
- Choose the route: foreign income points to the flat-tax residence; a €500,000 home or a €600,000 deposit to the elective residence; your own company to the economic residence or the entrepreneur stay permit; a San Marino job to a work permit216.
- Run the numbers: 7% of your foreign income, at least €10,000 and at most €100,000 a year, and your U.S. tax alongside it637.
- Ask about the yearly cap: 100 flat-tax residences and 50 elective residences a year21.
- Order your documents: criminal-record and residence certificates, apostilled, translated into Italian and no more than six months old, as the Department’s checklists ask3031.
- Plan your health cover: until the residence consolidates, health costs are at your own expense; ask the ISS how it applies to your route21.
- Find a home and sign a preliminary purchase contract or lease that depends on the grant, stating the floor area and the rooms; if you sign from abroad, ask a San Marino notary how2130.
- Enter through Italy under the Schengen rules, and keep proof of the date you entered435.
- File with the Department of Foreign Affairs and pay the €1,000 fee; the Government decides within 60 days21.
- Complete the purchase or lease and declare where you live; for the elective residence, the purchase or deposit within three months21.
- Register as a resident: the population register is national, and the Gendarmeria attests where you actually live; ask the Department of Foreign Affairs for the steps11.
- Ask about your Codice ISS, the personal identifier used in official registers, and exchange your driver’s license within a year of residence3824.
- Pay the flat tax every year by the income tax balance date, ask whether the foreign-asset return due September 30 applies to you, and keep up your U.S. filings61537.
What Things Cost, From Official Figures
San Marino uses the euro as its official currency under a monetary agreement with the EU1. Prices are in euros. Dollar figures on this page use the European Central Bank’s reference rate of September 24, 2026: €1 = $1.1367, the rate used across our euro-country pages2. Your costs are in euros, so their dollar value moves with the rate.
Inflation is modest. Consumer prices were 1.11% higher in June 2026 than a year earlier, down from a 2026 peak of 2.30% in March; June is the latest month published as of October 8, 202625. Since January 2026 the index uses a new base (2025 = 100), so 2026 figures are not strictly comparable with older ones25.
| Measure | Figure |
|---|---|
| Consumer prices, June 2026, on a year earlier | +1.11% (the 2026 peak: +2.30% in March)25 |
| Food and non-alcoholic drinks, June 2026 | +1.51%25 |
| Housing, water, electricity and gas, June 2026 | +3.24%25 |
| Restaurants and accommodation, June 2026 | +2.90%25 |
| Transport, June 2026 | −0.24%25 |
| Average gross pay per employee, private sector, 2024 | €29,558 a year (about $33,599; +3.8% on 2023)39 |
| Average gross pay per employee, public sector, 2024 | €36,213 a year (about $41,163; +8.4% on 2023)39 |
| Average gross monthly pay, private sector, 2024 | €2,273.74 (about $2,585)39 |
| Average household income, 2024 | €42,995 a year (about $48,872)40 |
| Household spending on housing / on utilities, 2024 | €490 / €175 a month40 |
Sources: the National Statistics Office’s consumer price release25, its economic and statistical report 202639 and its household survey 202440. 2024 is the latest year with an official average wage. In the survey, 72.6% of households own their home and 18.8% rent40. We found no official statutory minimum wage, and no residence route here is pegged to one.
Rents: no market index, only a tax benchmark
There is no official market-rent index and no rent per m² for any town4118. The one official figure is the moderate-rent benchmark (canone calmierato) created by Law 64/2025: a yearly rent equal to a coefficient K times the number of habitable rooms in the cadastral record, less 15% if the home is let unfurnished18. It is defined for tax purposes only: it is not a cap on rents and not a market rent. A landlord who charges no more than the benchmark is taxed on 20% of the rent, and one who charges more on 60%18.
| Habitable rooms | A year | A month, furnished | A month, unfurnished |
|---|---|---|---|
| 2 rooms (K = 2,100) | €4,200 | €350.00 (about $397.85) | €297.50 (about $338.17) |
| 3 rooms (K = 2,030) | €6,090 | €507.50 (about $576.88) | €431.38 (about $490.35) |
| 4 rooms (K = 1,960) | €7,840 | €653.33 (about $742.64) | €555.33 (about $631.24) |
| 5 rooms (K = 1,890) | €9,450 | €787.50 (about $895.15) | €669.38 (about $760.88) |
| 6 rooms (K = 1,820) | €10,920 | €910.00 (about $1,034.40) | €773.50 (about $879.24) |
Source: Law 64/2025, Annex A18. K runs from 2,100 for homes of up to two rooms to 1,645 for more than eight and a half. Homes let to holders of an atypical residence are taxed on 100% of the rent1813; by our reading, landlords may price that into what they ask you. Budget from current listings, with a margin.
Electricity, gas and water
The State utility, AASS, bills household electricity at the monthly Italian wholesale price (PUN) plus a margin, with a monthly capacity charge42:
| Supply | Price |
|---|---|
| Up to 4.5 kW, first 200 kWh a month | monthly wholesale price (PUN) + €0.016180 per kWh; capacity charge €0.880033 per kW a month42 |
| Up to 4.5 kW, above 200 kWh a month | PUN + €0.056629 per kWh42 |
| 4.5 to 6 kW | PUN + €0.056629 per kWh; capacity charge €1.200330 per kW a month42 |
| Over 6 kW, without a heat pump | PUN + €0.080898 per kWh42 |
| PUN used for billing, 2026 | April to September 2026: between €0.11935 per kWh (May) and €0.20754 (September)42 |
AASS’s own example: a home on up to 4.5 kW using 200 kWh a month paid €31.92 a month on its fixed-price offer or €33.70 on the indexed tariff, at June 2026 prices; 70 m³ of gas a month cost €54.09 fixed or €50.74 indexed43. The fixed offer runs from September 1, 2026 to August 31, 2027, and sign-up closed on July 30, 202643. The examples may leave out other charges on a real bill.
Water rose about 10% on January 1, 2026, and further rises of the same size are already set for 2027 and 2028, by our arithmetic from the published tariffs17:
| Monthly use | From January 1, 2026 | From January 1, 2027 |
|---|---|---|
| Up to 6 m³ | €0.684140 | €0.752553 |
| 6 to 12 m³ | €1.390186 | €1.529204 |
| 12 to 18 m³ | €2.137167 | €2.350884 |
| 18 to 30 m³ | €3.104941 | €3.415436 |
| Over 30 m³ | €3.903900 | €4.294290 |
Source: AASS water tariffs17. The household survey put average spending on utilities at €175 a month in 202440.
Getting around by bus and cable car
Buses run by AASS were free from March 2 to September 30, 202644. We could not confirm current bus fares for after that date; check with AASS. The cable car costs, from March 1, 2026, €4 a ride, €30 a month (about $34) and €270 a year; residents of San Marino pay the reduced rate of €25 a month and €210 a year. School students during school hours and children under 1.20 m (3 ft 11 in) ride the cable car free44.
Build your own full budget, line by line and in both currencies, in the Relocation Planner workbook.
The ISS, the Monthly Quota, and the Medicare Question
San Marino’s public health service and State Hospital are run by the ISS, the Social Security Institute. Care is free for resident San Marino citizens and for foreign residents and ordinary permit holders, with their families, who work in San Marino in insured employment or are registered job-seekers45.
Not working: the quota capitaria
Foreign residents and ordinary permit holders who do not work in insured employment, are not registered job-seekers and have no San Marino pension must pay the ISS a monthly quota (quota capitaria) of €200 (about $227); it rises by 50%, to €300, when the family covered is larger than one; the law says “carico familiare superiore ad una unità”, so ask the ISS how it counts45. It is paid in advance, for at least a quarter and at most a year, and is not refunded; it does not apply to people whose care in San Marino is covered by a foreign public or insurance body45.
| Household covered | A month | A year |
|---|---|---|
| Standard quota | €200 (about $227) | €2,400 (about $2,728) |
| Family covered larger than one (+50%) | €300 (about $341) | €3,600 (about $4,092) |
Partly verified: confirm the amount. €200 is the figure in Law 114/2014. The law lets a decree change it, and a search of the law archive found no such decree, but we could not confirm the current amount with the ISS45. The residence routes add their own rule: until the residence consolidates, holders of the flat-tax, retiree and economic residences pay their health costs in the way the ISS sets, and elective residents need private insurance covering every risk216. Whether that means the quota capitaria we could not confirm. Ask the ISS what it will charge you before you file.
Family doctors, waiting times and dental care
- Changing doctor is allowed at most once a year. If the new doctor already has more than 1,500 patients, you need that doctor’s agreement; if it is refused, the ISS places you with the doctor with the fewest patients at the health center of your castello46.
- Waiting times are published monthly. As of September 29, 2026, in working days: an orthopedic visit 52, an eye visit 18, cardiology 32, urology 43, a CT scan with contrast 19, a joint MRI 18, but a gastroscopy 112 and a colonoscopy 128; dermatology and a brain or spine MRI showed only a waiting list, with no date offered47.
- Dental care is paid by the ISS, up to five teeth a year, only for children under 16, pensioners and nursing-home residents, and only for listed treatments (extractions, fillings, root canals and gum treatment), on a plan from a contracted dentist approved through your doctor46.
- Private visits at the ISS can be requested only by people who are not San Marino citizens, and are paid at the hospital46.
We found no official schedule of co-payments for prescriptions or specialist visits. In an emergency, dial 118 for emergency care and an ambulance, or 113 for emergency response (Pronto Intervento)48.
Medicare does not follow you
Medicare generally does not pay for care outside the United States, and Medicare drug plans do not cover prescriptions bought abroad49. Most Medigap plans include foreign travel emergency coverage, but it pays 80% after a $250 deductible, up to $50,000 in a lifetime, and only for emergencies that start in the first 60 days of a trip50. That is travel coverage, not residence coverage, and by our reading it does not meet the elective residence’s rule of private insurance covering every risk21.
Whether to keep paying the Part B premium ($202.90 a month in 2026) is a real decision: if you drop Part B and re-enroll later, the premium rises by 10% for each full 12-month period you could have been enrolled but were not, usually for life51. Decide with your whole plan in view.
Two Tax Systems, and No Treaty Between Them
Moving to San Marino adds a second tax system; it does not remove the first while you remain a U.S. citizen. The United States taxes its citizens on worldwide income wherever they live37. As of October 8, 2026, there is no U.S.–San Marino income tax treaty: San Marino is not on the IRS’s A-to-Z list of U.S. income tax treaties7. There is also no totalization (Social Security) agreement: San Marino is not on the Social Security Administration’s list of agreements8. What the two countries do have is a FATCA agreement, Model 2, in force since August 30, 201652.
What that means in plain terms: there are no treaty articles on pensions or Social Security, no tie-breaker for residence and no saving clause to read. With no treaty, a U.S. citizen’s worldwide income is taxed under ordinary U.S. rules, with no treaty rates or exemptions to claim7. Relief from double tax rests on each country’s own rules: on the U.S. side, the foreign tax credit and the foreign earned income exclusion5354; on the San Marino side, a credit for tax paid abroad, described below13. What follows is the map; the route is a job for a cross-border tax adviser.
When you become tax resident in San Marino
Under the income tax law (IGR), residents are taxed on their worldwide income, and you are resident if any one of three tests is met in the tax year13:
- You are in the population register for most of the tax year13.
- You live in San Marino for most of the tax year13.
- Your center of vital interests is in San Marino13.
The return is due by July 31 for the previous calendar year13. Residents also file a foreign-asset return (DAPEF) for assets held abroad at December 31 of the year before, due by September 30 since the 2026 budget law; filing up to a year late costs €1,00015. On the flat-tax residence your foreign income falls under the 7% tax instead (see Residence routes)6; ask an adviser which returns you still file.
Income tax: eight brackets
The eight brackets have been the same since the income tax law of 20135513. The 2025 reform, Law 141/2025, applying from tax year 2026, makes them rise with prices automatically every two years from 2028 and ends the old deduction of up to €9,000 on work and pension income12. There is one national income tax, with no regional or local tax on top13:
| Taxable income | Rate on the part in the band |
|---|---|
| Up to €10,000 | 9% |
| €10,000 to €18,000 | 13% |
| €18,000 to €28,000 | 17% |
| €28,000 to €38,000 | 21% |
| €38,000 to €50,000 | 25% |
| €50,000 to €65,000 | 28% |
| €65,000 to €80,000 | 31% |
| Above €80,000 (about $90,936) | 35% |
Sources: the income tax law as consolidated13 and Law 141/202512. The brackets will be indexed every two years, first in tax year 202813. Some unofficial pages give the top rate as 35% above €100,000; the official text says above €80,000, which we follow. The reform also added tax credits for documented spending (on the SMaC card, rent and medical costs) and sets an 18% flat rate, up from 17%, for the self-employed and businesses for 2026 to 203012; ask an adviser whether either applies to you.
- Pensions of residents are taxed after a flat abatement: 20% of the first €13,000, 12% of the part up to €19,500, 9% of the part up to €26,000, and 7% above13.
- Foreign investment income can be taxed at optional flat rates: 3% on foreign dividends, 10% on foreign bond interest and 13% on foreign bank interest, all on the amount net of foreign tax; and, separately, 5% on supplementary pension payouts, net of amounts already taxed and of contributions not deducted1312.
- Tax paid abroad is credited against San Marino tax, up to the share of San Marino tax that matches the share of your income earned abroad13.
Estimate Your San Marino Income Tax for 2026
Enter your yearly pension income before the abatement and any other taxable income, in euros. The estimate takes the pension abatement off band by band13, adds the other income, and applies the eight brackets13. Each step is rounded to the cent; dollars use the ECB rate of September 24, 2026 (€1 = $1.1367)2.
A simplification, by our arithmetic and our reading of the published rules, for the ordinary regime, not the 7% flat-tax residence. It treats “other income” as already taxable, after the 7% employee abatement (up to €2,800), contributions and deductions; it leaves out tax credits, the optional flat rates on foreign investment income, the credit for foreign tax and U.S. tax. Whether U.S. Social Security counts as a pension here we could not confirm. It is not tax advice.
| Taxable income a year | Top rate reached | Tax due | Share of income |
|---|---|---|---|
| €20,000 (about $22,734) | 17% | €2,280 (about $2,592) | 11.4% |
| €40,000 (about $45,468) | 25% | €6,240 (about $7,093) | 15.6% |
| €60,000 (about $68,202) | 28% | €11,540 (about $13,118) | 19.2% |
| €80,000 (about $90,936) | 31% | €17,590 (about $19,995) | 22.0% |
| €100,000 (about $113,670) | 35% | €24,590 (about $27,951) | 24.6% |
| €150,000 (about $170,505) | 35% | €42,090 (about $47,844) | 28.1% |
| €200,000 (about $227,340) | 35% | €59,590 (about $67,736) | 29.8% |
Pensions, Social Security and retirement accounts
No official answer for U.S. retirement income. We found no official ruling on whether U.S. Social Security counts as pension income in San Marino, for the abatement above, or whether a payout from a 401(k) or IRA counts as a supplementary pension for the optional 5% rate13. With no treaty, the United States taxes all of it, with a foreign tax credit for San Marino tax where the rules allow753. On the flat-tax residence, foreign income falls under the 7% tax6. Settle this with a cross-border tax adviser before you move.
Your U.S. benefits can follow you. The SSA says: “If you are a United States citizen, you may continue to receive payments while outside the U.S.,” if you meet its conditions for payment and live in a country where it can send payments; by our reading, San Marino is not among the countries its general rule excludes56. Confirm with the SSA before you move.
Inheritance, gift, wealth and property taxes
- Inheritance within the family pays a fixed €100 for a spouse and relatives in the direct line, and for siblings; others pay 5% to 45% by relationship and amount. Gifts are taxed as inheritances22.
- No surcharge for foreign heirs. An old surcharge on real estate inherited by foreigners, the “cinquina”, applies only to successions opened before July 10, 1987: Law 72/1987 abolished it, as the consolidated succession law notes22.
- No wealth tax appears in the tax laws we read13.
- No separate yearly property tax was found. A home’s cadastral income counts toward your income tax instead, by our reading, but the income tax law exempts cadastral income from buildings and land up to €2,000 a year13.
- Buying property costs the registration and transcription duties and, for a foreign buyer, a €1,000 State fee. See Renting and Buying.
Social contributions, and no totalization agreement
For pensions alone, employees pay 6.90% of pay in 2026 and employers 17.60%, plus 2.50% each to the supplementary fund FONDISS, which rises to 7% in all by 2029; the self-employed (traders, professionals, artisans, agents and entrepreneurs) pay 24.00% in 2026 and 24.50% from 2027, plus 4.00% to FONDISS57. These are pension rates only; we could not confirm the other contributions, such as for sickness and family allowances.
Because there is no totalization agreement8, no agreement decides which country’s system covers your work. By our reading, an American who works in San Marino, or works for a U.S. employer or for themselves while living there, may owe contributions in both countries. Ask an adviser before you start.
What you still file in the United States
| What | The rule |
|---|---|
| Form 1040 | Due April 15; citizens living abroad get an automatic extension to June 15 (interest still runs from April 15)37. |
| Foreign Earned Income Exclusion | Up to $132,900 of earned income for 2026. It does not cover pensions, Social Security or investment income5458. |
| Foreign Tax Credit | Claim San Marino tax paid on Form 1116; no credit on income you excluded53. |
| FBAR | Required when your foreign accounts together exceed $10,000 at any time in the year59. |
| Form 8938 (FATCA) | For taxpayers living abroad: over $200,000 at year end or $300,000 at any time (single); $400,000 and $600,000 (joint)60. San Marino’s FATCA agreement is a Model 252. |
For U.S. tax preparation and planning, our sister brand eTaxNexus works with Americans abroad.
- Is the flat-tax residence or the ordinary income tax better for my income, given the €10,000 minimum?
- How is U.S. tax on my income treated in the “netto frontiera” figure the 7% is charged on?
- Can I credit San Marino’s 7% substitute tax against my U.S. tax, with no treaty between the two?
- How will San Marino treat my Social Security, 401(k), IRA and Roth IRA payouts under the ordinary rules?
- Which San Marino returns, including the foreign-asset return, do I file on the flat-tax residence?
- Does the foreign earned income exclusion or the foreign tax credit suit my earnings better?
- If I work in San Marino, will I owe contributions in both countries?
Lease Rules, Buying as a Foreigner, and Short-Term Rentals
Renting under the lease law
Home leases are governed by Law 27/1995, which replaced the home-lease part of the 1991 lease law; we found no later amendment. As we combine the two texts6162:
- Term. At least three years, even if the contract says less; then the lease renews automatically for two years at a time unless notice was given61.
- Notice. Either side stops a renewal with six months’ notice by registered letter; the tenant may leave at any time with three months’ notice; in the first three years the landlord may end the lease early only for listed reasons, such as the family’s own need, with six months’ notice61.
- Rent. Freely agreed. On automatic renewal it is indexed yearly by decree, and residential rents are not indexed for 2026, as for 20256114.
- Deposit. At most three months’ rent, earning interest for the tenant62.
- Registration. Every lease must be registered; the landlord pays and may recover half the cost from the tenant. Leases signed in 2026 for households in which everyone is under 40 are exempt from registration and stamp duty for their first three years6215.
- Right of first refusal. If the landlord sells, the tenant has 30 days to match the offer61.
Buying: two units without authorization, and an open question on the duty
- Up to two units. A foreign individual may buy up to two main property units, such as homes, with their accessory rooms, without the prior authorization of the Council of Twelve; more need authorization, and buying under a leasing contract is not allowed27.
- A clean record. The notary must attach a criminal-record certificate showing no disqualifying convictions27.
- No reliefs, and a €1,000 fee. A foreign buyer has no access to the State mortgage subsidy, and pays “the ordinary registration duty in force”, without purchase reliefs, plus a State fee of €1,000 (about $1,137)27.
- Registration duty: 2.5% for 2026 deeds, but perhaps not for you. The duty on property purchases is reduced to 2.5% for deeds signed from January 1 to December 31, 20266315. Whether that reduction is a “relief” a foreign buyer cannot use is unresolved, and we could not confirm the ordinary rate in a current text. Ask a San Marino notary for the rate in writing before you sign.
- Transcription duty: 1% of the value, at least €7033.
- Elective residence: a home bought for that residence pays 8% registration duty instead21.
- Every year. We found no separate yearly property tax. A home’s cadastral income counts toward your income tax, by our reading of the income tax law, but that law exempts cadastral income from buildings and land up to €2,000 a year13. See Taxes for Americans.
- Other costs. We did not research notary or agency fees; ask your notary for a written list before you sign.
What the Duties Come To When You Buy
Enter the price in euros and the registration duty rate your notary confirms: 2.5% if the 2026 reduction applies to you6315, 8% for an elective-residence purchase21, or another rate. The calculator adds the 1% transcription duty (at least €70)33 and the €1,000 State fee for foreign buyers27, to the cent. Dollars use the ECB rate of September 24, 20262.
By our arithmetic. That the registration duty, the transcription duty and the State fee are all paid on the same purchase is our reading of the separate laws; the duties may be charged on a value other than your price. Whether a foreign buyer may use the 2.5% rate is unresolved, and the ordinary rate is not confirmed. Whether the €1,000 State fee also applies to an elective-residence purchase we could not confirm. The calculator leaves out notary and agency fees, a mortgage and yearly taxes.
| Price | Registration duty, 2.5% | Transcription duty, 1% | State fee | Total | Share of price |
|---|---|---|---|---|---|
| €300,000 (about $341,010) | €7,500 | €3,000 | €1,000 | €11,500 (about $13,072) | 3.8% |
| €500,000 (about $568,350) | €12,500 | €5,000 | €1,000 | €18,500 (about $21,029) | 3.7% |
| €800,000 (about $909,360) | €20,000 | €8,000 | €1,000 | €29,000 (about $32,964) | 3.6% |
| €1,000,000 (about $1,136,700) | €25,000 | €10,000 | €1,000 | €36,000 (about $40,921) | 3.6% |
What property costs: no official prices
The National Statistics Office publishes no house prices, per m² or as an index, for the country or for any castello39. The cadastral statistics warn that their values are not market values or rents26. What is published is the number of sales: 407 property sales in 2024, up from 386 in 2023, and 332 from January to September 2025; first-home sales with tax relief numbered 101 in 202439. Budget from current listings and a local surveyor’s view, and compare several.
Short-term rentals
A family bed and breakfast in the home where you live and are registered as resident may have up to four rooms and 12 beds, open at most 300 days a year, with guests staying at most 90 days in a row; it needs only a notice of start of activity, not a license, and in a condominium the owners’ assembly must approve. A business bed and breakfast, up to six rooms and 18 beds, needs a license64. We could not confirm the rules for letting a whole apartment to tourists without breakfast; ask the Office of Economic Activities.
Our position on property. We take no developer or property commissions. We may receive a referral fee from some professional partners. It never changes what you pay, and we tell you when it applies.
Nine Castelli, Compared on Official Numbers
San Marino had 34,167 residents on June 30, 2026, 29 more than a year earlier; the figures come from the population register65. It is divided into nine castelli, its municipal districts; Dogana is not a castello but part of Serravalle66. Italian citizens make up 16.50% of the people present, and 8,939 employees, 37.8%, are cross-border workers65. We compare the castelli below on population41 and on where the country’s homes are26. There are no official prices, rents or climate normals for any castello, so we give none. Our groupings are starting points for a scouting trip, not verdicts.
Serravalle and Dogana
The largest castello by far, with 11,243 residents, about 32.9% of the country by our arithmetic, including Dogana and Falciano4166. It also holds 32% of all property units, more than any other castello26. Dogana is not counted separately41.
Consider: Serravalle · Dogana · Falciano
The Capital and Borgo Maggiore
The City of San Marino has 4,158 residents and Borgo Maggiore 7,019; both held steady or grew slightly over the first half of 202641. They hold 14.5% and 21% of the country’s property units26.
Consider: City of San Marino · Borgo Maggiore
The Middle Castelli
Domagnano has 3,623 residents, Fiorentino 2,593 and Acquaviva 2,154; each grew slightly over the first half of 202641.
Consider: Domagnano · Fiorentino · Acquaviva
The Smallest Castelli
Faetano has 1,204 residents, Chiesanuova 1,187 and Montegiardino, the smallest, 986; all three lost a few residents over the first half of 202641.
Consider: Faetano · Chiesanuova · Montegiardino
| Castello | June 30, 2026 | Year-end 2025 |
|---|---|---|
| Serravalle (includes Dogana and Falciano) | 11,243 | 11,265 |
| Borgo Maggiore | 7,019 | 7,006 |
| City of San Marino (Città) | 4,158 | 4,158 |
| Domagnano | 3,623 | 3,613 |
| Fiorentino | 2,593 | 2,588 |
| Acquaviva | 2,154 | 2,147 |
| Faetano | 1,204 | 1,216 |
| Chiesanuova | 1,187 | 1,192 |
| Montegiardino | 986 | 987 |
Sources: National Statistics Office, statistical bulletin for the second quarter of 2026, table 1.741, and its press release65; the castelli law66; shares of property units from the cadastral statistics, data to December 31, 202426. The most recent census law we found ordered a census for 200967; current figures are register counts, not census counts. We found no official climate normals for San Marino, so this page gives no climate figures. Compare San Marino with other destinations.
Paperwork: Registration, ID Number, Banks, Driving and Pets
Registering your residence
San Marino has no municipalities: the population register is national, kept by the Civil Status, Demographic and Electoral Services office (UO Stato Civile, Servizi Demografici ed Elettorali), which issues the certificate of registered residence; a separate attestation of where you actually live is issued by the Gendarmeria11. We could not confirm a step-by-step registration procedure, its fees or deadlines on an official page; ask the Department of Foreign Affairs.
Your number: the Codice ISS
In official registers, people are identified by their Codice ISS, and businesses by an economic operator code38; the Government’s driver’s license page asks you to have your Codice ISS ready68. How and when a newly arrived foreigner receives one we could not confirm; by our reading it comes with registration as a resident or with the ISS, but ask.
A bank account
We found no San Marino law giving a right to a basic bank account, of the kind EU countries have. That is an absence of evidence, not a confirmed gap. Some routes need a San Marino bank: the retiree route asks for an account and €300,000 held there2118, and the economic residence a €75,000 guarantee with a San Marino bank6. Ask the bank you choose what it needs from a new resident, and allow time.
Driving
- As a visitor, a foreign license is valid for the same categories; a license that does not follow an international convention model must carry an official Italian translation23.
- As a resident, you can exchange a valid foreign license for a San Marino license of the same categories without a driving test, after a medical check; you hand over the old license23.
- For a U.S. license the Government asks for an ISS medical certificate, the original license, an apostille and sworn translations of foreign-language documents, and you apply within one year of becoming resident24.
- Fees under the 2024 license decree: €40 to issue or renew a license valid up to ten years, plus €30 for the card20. A San Marino license is issued only to citizens and registered residents20.
The law allows exchange from any foreign country, so no agreement with a U.S. state is needed; the one-year deadline comes from the Government’s question-and-answer sheet of October 2024, not from the 1995 law2324.
Pets
Pets reach San Marino through Italy, so the EU pet rules apply on the way in: a microchip and a rabies vaccination, and, because the United States is on the EU’s list, no rabies antibody test6970. Between San Marino and Italy, pets may move under the two countries’ national rules69. If your dog lives in San Marino, you must enter it in the dog registry, with its rabies-vaccination certificate, and the ISS veterinary service gives it an identification code; visitors’ dogs staying no more than three months are exempt. That is the 1991 law as the ISS publishes it, and we could not confirm the fee or any later change71.
Shipping your household
San Marino is in a customs union with the EU: it applies the EU’s common customs tariff and rules to goods from outside the EU, and EU customs offices clear goods sent from outside the EU on its behalf; the 2002 agreement named Livorno, Ravenna, Rimini and Trieste72. EU law admits the personal property of people moving their normal residence from outside the EU free of import duties73; that this relief applies to a move into San Marino is our reading of the customs union. San Marino’s own import tax on household goods we could not confirm; ask your mover and San Marino’s tax office.
Schools
Schooling is compulsory from 6 to 16, ten school years in all7475. School students ride the cable car free during school hours44. We could not confirm the admission rules for foreign resident children on an official page; ask the school authorities early.
Your U.S. services from San Marino
- There is no U.S. embassy in San Marino. The U.S. Ambassador in Rome is accredited to Italy and San Marino, and the U.S. Consulate General in Florence (Lungarno Vespucci 38, +39 055 266 951) follows developments in central Italy and San Marino76. Its consular district, as its page describes it, lists Italian regions only, so ask which office handles your passport and citizen services76.
- In San Marino, dial 118 for emergency care and an ambulance, and 113 for emergency response48.
Outside the EU and Schengen, Reached Through Italy
San Marino is not in the EU and not one of the 29 Schengen countries343. It issues no entry visas5. But to reach it you must pass through the Schengen area, so visitors from outside it need whatever the Schengen states require for entry and transit4. As a U.S. citizen you may stay in the Schengen area up to 90 days in any 180-day period without a visa3577.
- San Marino’s own rules. A stay of more than 30 days needs a stay permit or a residence, from the Foreigners’ Office of the Gendarmeria for stay permits; a tourist stay permit is valid for at most 90 days in every six months215. A tourist staying more than 30 days needs health insurance with at least €30,000 of yearly cover, or proof of home-country cover accepted by the ISS21. Stay permits cost €50 to apply and €30 on issue21.
- The Schengen entry record. San Marino’s law asks a foreigner from outside Schengen for a valid Schengen entry stamp, and refuses permits where there are bars to entry or stay in the Schengen states21. Since stamps have been replaced by the EES (below), keep proof of your entry into Italy, such as your boarding passes, by our reading.
- Days in San Marino and the Schengen count. Whether days spent in San Marino count toward the Schengen limit of 90 days in 180 we could not confirm in an official source as of October 8, 2026. Check with the Department of Foreign Affairs or the Gendarmeria’s Foreigners’ Office before you plan a long stay around it.
Since April 10, 2026 the EU’s Entry/Exit System has been fully operational at Schengen borders and has replaced passport stamping7879. When you fly into Italy you are registered as a short-stay visitor; holders of a residence permit or long-stay visa from a country that operates the system are not registered79. San Marino is not in Schengen3, so by our reading a San Marino residence does not exempt you, and you are recorded each time you cross the Schengen area’s external border, for example when you fly into Italy from the United States.
As of October 8, 2026, ETIAS, the EU travel authorization for visa-free visitors, is not yet in operation; the EU says it will announce the start date several months ahead. When it starts it will cost €208081. The regulation exempts holders of residence permits covered by the Schengen Borders Code and of national long-stay visas82; San Marino is not in Schengen, so by our reading a San Marino residence alone will not exempt you once ETIAS starts, and you would need an authorization to enter through Italy; San Marino citizens are exempt82. The Schengen, EES and ETIAS section of our FAQ explains the 90/180 count.
San Marino’s ties with the EU do not change this, as of October 8, 2026. It uses the euro under a monetary agreement1 and is in a customs union with the EU72. On July 16, 2026 the Council of the EU decided to sign, and to apply provisionally, an association agreement with Andorra and San Marino; it had not been signed as of October 8, 202610; the Department of Foreign Affairs’ page on the agreement (esteri.sm) is where to check for the signature and the date it applies. By our reading it does not make San Marino part of Schengen.
A Realistic Twelve Months
Built from the rules above, for the flat-tax residence. The law gives the Government 60 days to decide21, but it publishes no processing statistics, and documents may be no more than six months old when you file30, so the plan orders them late and keeps the home conditional on the grant.
Decide and test
Work out the 7% tax on your foreign income, and its €10,000 floor6. Book a cross-border tax adviser: with no treaty, the United States still taxes all your income, and how the flat tax fits the U.S. foreign tax credit is a question for that adviser73753. Plan a scouting trip within your Schengen days.
Register and settle
Once granted, complete the purchase or lease and declare your address21. Ask how and when you receive your Codice ISS, the personal identifier in official registers; we found no published procedure38. Register your dog71. Exchange your U.S. driver’s license within a year of residence24.
Taxes and days
Pay the flat tax by the income tax balance date6; ordinary San Marino returns are due July 31 and the foreign-asset return September 30, so ask which apply to you1315. Put the U.S. return (June 15 for Americans abroad) and the FBAR on the calendar3759. Live in San Marino habitually: more than six months away can cost you the residence21.
What Americans Ask Us About San Marino
Do I need a visa to move to San Marino?
Do days in San Marino count toward my Schengen 90 days?
We could not confirm this in an official source as of October 8, 2026. San Marino is not in the Schengen area3, but you can reach it only through Italy4. Check with the Department of Foreign Affairs or the Gendarmeria’s Foreigners’ Office before you plan a long stay, and keep proof of your entry into Italy.
How does the 7% flat-tax residence work in 2026?
As of October 2026: if you have never been tax resident in San Marino and have income abroad, the atypical residence replaces income tax on your foreign income with a 7% substitute tax, at least €10,000 and at most €100,000 a year. From tax year 2026 it is always due, and it also applies to family members added to the residence except dependent children; by our reading each of them owes their own €10,000 minimum621. It lasts up to 15 years, costs €1,000 to apply, and at most 100 are granted a year21.
Can I retire to San Marino on the 6% pension regime?
As of October 2026, most likely not, by our reading. The retiree residence is open to pensioners from EU countries, Switzerland and countries named by a Government regulation, and we found no regulation naming the United States21. It also asks for €120,000 of income a year and €300,000 held in San Marino banks18. Ask the Department of Foreign Affairs; the flat-tax residence is the usual alternative.
How much does the investment residence cost?
As of October 2026: a home bought for at least €500,000, with 8% registration duty, or a 10-year non-interest-bearing deposit of at least €600,000 with a €10,000 tax that is never refunded; plus a €1,000 application fee, and €20,000 and a further €1,000 fee for each family member added2131. By our arithmetic the home route costs about €46,000 beyond the price for an applicant alone, counting the 1% transcription duty, which we read as applying too33.
Is there a digital nomad visa in San Marino?
Is there a tax treaty or a Social Security agreement between the U.S. and San Marino?
What are the income tax rates in San Marino?
Will San Marino tax my Social Security, 401(k) or IRA?
As of October 2026, under the ordinary rules, pensions are taxable after a flat abatement, and supplementary pension payouts may be taxed at an optional 5%13. Whether U.S. Social Security counts as a pension, and a 401(k) or IRA payout as a supplementary pension, we could not confirm in an official ruling. On the flat-tax residence, foreign income falls under the 7% tax6. Ask a cross-border tax adviser.
Can Americans buy property in San Marino?
Yes, as of October 2026. A foreign citizen may buy up to two main property units, such as homes, without prior authorization, pays the registration duty without purchase reliefs and a €1,000 State fee, and needs a clean criminal record attached by the notary27. Whether the reduced 2.5% duty for 2026 deeds counts as a relief that foreign buyers cannot use is unresolved; ask a San Marino notary1527.
How does health care work for a non-working resident?
As of October 2026, foreign residents who do not work in insured employment pay the ISS a quota capitaria of €200 a month, raised by 50% when the family covered is larger than one, unless a foreign public or insurance body covers their care in San Marino45. That is the amount in the 2014 law, and we found no later change. The residence routes put health costs at your own expense until they consolidate21. Ask the ISS which applies to you.
Can I keep my U.S. citizenship if I naturalize?
Is San Marino joining the EU or Schengen?
Neither, as of October 8, 2026. The Council of the EU decided on July 16, 2026 to sign, and to apply provisionally, an association agreement with Andorra and San Marino; it had not been signed as of October 8, 202610; the Department of Foreign Affairs’ page on the agreement (esteri.sm) is where to check for the signature and the date it applies. San Marino is not one of the 29 Schengen countries3.
Every Figure on This Page, and Where It Comes From
We use official sources only: San Marino’s laws, decrees and regulations from the law archive of the Great and General Council, its Parliament, and the Official Gazette, each consolidated text read alongside every later amending act, because the consolidated texts lag behind the law; the Department of Foreign Affairs, its application checklists and the Government portal; the National Statistics Office; the ISS and the State utility AASS; the EU, the Council of the EU and the European Central Bank; and U.S. federal agencies and the U.S. Embassy and Consulates in Italy. Italian titles are given in English. Each source was read on the date shown; where a page carries its own date, or none, the title says so. Where official texts disagree, or leave a question open, we say so. If you spot something that has changed, email [email protected].
- Monetary Agreement between the European Union and the Republic of San Marino (2012). EUR-Lex. Official page. Checked .
- Euro foreign exchange reference rates (USD, September 24, 2026). European Central Bank. Official page. Checked .
- Schengen area: 29 countries, and the latest to join. European Commission, Migration and Home Affairs. Official page. Checked .
- Information for those who visit San Marino. Department of Foreign Affairs of San Marino (Dipartimento Affari Esteri). Official page. Checked .
- Stay permits and residence. Department of Foreign Affairs of San Marino (Dipartimento Affari Esteri). Official page. Checked .
- Delegated Decree 150/2026 of October 5, 2026, ratifying Delegated Decree 115/2026: the flat-tax residence from tax year 2026 and the economic residence (PDF). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- United States income tax treaties, A to Z. Internal Revenue Service. Official page. Checked .
- U.S. international Social Security agreements. Social Security Administration. Official page. Checked .
- Law 27/2026 of February 25, 2026 amending the citizenship law: dual citizenship, Italian at B1 and the civics test (PDF). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- Council of the European Union, document CM 2058/26 REV 1 (July 2026): the association agreement with Andorra and San Marino (PDF). Council of the European Union. Official page. Checked .
- Regulation 4/2026 of March 19, 2026: the citizenship procedure and tests (PDF). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- Law 141/2025, published November 12, 2025: the income tax reform, applying from tax year 2026 (PDF). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- Income Tax Law (IGR) 166/2013, consolidated text as of December 22, 2025: the eight brackets in Annex C (ZIP download). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- Delegated Decree 5/2026 of January 22, 2026: no indexation of residential rents for 2026 (PDF). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- Law 158/2025 of December 22, 2025, the 2026 budget law: Official Gazette page (the law is the first file, L158-2025.pdf). Official Gazette of San Marino (Bollettino Ufficiale). Official page. Checked .
- Delegated Decree 2/2026 of January 13, 2026: the 2026 work-permit quotas (PDF). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- Water tariffs for 2024 to 2028. AASS, the State Public Services Company of San Marino (Azienda Autonoma di Stato per i Servizi Pubblici). Official page. Checked .
- Law 64/2025 of April 28, 2025: the retiree residence test, the moderate-rent benchmark and the landlord tax (PDF). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- Delegated Decree 77/2025 of May 22, 2025: residence rules and the retiree residence cap (PDF). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- Delegated Decree 100/2024 of July 30, 2024 on driving licenses, Annex B: fees (PDF). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- Law 118/2010 on the entry and stay of foreigners, consolidated text as of June 3, 2025, with its implementing regulation (Delegated Decree 5/2016) (ZIP download). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- Law 84/1981 on succession duty, consolidated text with its tariff (ZIP download). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- Law 134/1995 on road traffic, article 19: foreign driving licenses (PDF). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- Questions and answers on driving licenses (October 2024, PDF). Government of San Marino (gov.sm). Official page. Checked .
- Consumer price index, June 2026 (press release of September 16, 2026, PDF). National Statistics Office of San Marino (Ufficio Nazionale di Statistica). Official page. Checked .
- Second cadastral statistics 2025, data to December 31, 2024 (PDF). Government of San Marino (gov.sm). Official page. Checked .
- Law 154/2019 of October 3, 2019, articles 21 to 27: property purchases by foreign citizens (PDF). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- Obtaining residence (undated page). Government of San Marino (gov.sm). Official page. Checked .
- Diplomatic and consular network of San Marino. Department of Foreign Affairs of San Marino (Dipartimento Affari Esteri). Official page. Checked .
- Checklist for applying for the atypical residence with a flat-tax regime (vademecum VAD01, October 25, 2024, PDF). Department of Foreign Affairs of San Marino (Dipartimento Affari Esteri). Official page. Checked .
- Checklist for applying for elective residence and for added family members (vademecum VAD06, PDF). Department of Foreign Affairs of San Marino (Dipartimento Affari Esteri). Official page. Checked .
- Checklist for applying for the retiree atypical residence (vademecum VAD04, May 27, 2025, PDF). Department of Foreign Affairs of San Marino (Dipartimento Affari Esteri). Official page. Checked .
- Law 83/1981 on mortgage and transcription duties, consolidated text with its tariff (ZIP download). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- EU countries: membership, euro area and Schengen dates. European Union. Official page. Checked .
- Regulation (EU) 2018/1806: visa exemption for stays of no more than 90 days in any 180-day period (Annex II: United States). EUR-Lex. Official page. Checked .
- Law 114/2000 on citizenship, consolidated text as of June 18, 2026 (ZIP download). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- U.S. citizens and resident aliens abroad. Internal Revenue Service. Official page. Checked .
- Regulation 20/2024 of December 4, 2024 on the land registry: the Codice ISS as the personal identifier (PDF). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- Economic and statistical report 2026 (PDF). National Statistics Office of San Marino (Ufficio Nazionale di Statistica). Official page. Checked .
- Household survey 2024: report (PDF). National Statistics Office of San Marino (Ufficio Nazionale di Statistica). Official page. Checked .
- Statistical bulletin, second quarter 2026, table 1.7: residents by castello (PDF). National Statistics Office of San Marino (Ufficio Nazionale di Statistica). Official page. Checked .
- Electricity tariffs (from April 1, 2026). AASS, the State Public Services Company of San Marino (Azienda Autonoma di Stato per i Servizi Pubblici). Official page. Checked .
- Fixed-price offers for households, September 1, 2026 to August 31, 2027 (page dated July 15, 2026). AASS, the State Public Services Company of San Marino (Azienda Autonoma di Stato per i Servizi Pubblici). Official page. Checked .
- Public transport and cable car (page dated March 17, 2026). AASS, the State Public Services Company of San Marino (Azienda Autonoma di Stato per i Servizi Pubblici). Official page. Checked .
- Law 114/2014 of July 22, 2014 on entitlement to ISS health care: the quota capitaria (PDF). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- How to: choosing a family doctor, dental care, private visits (undated page). ISS, the Social Security Institute of San Marino (Istituto per la Sicurezza Sociale). Official page. Checked .
- Waiting times for visits booked through the CUP, as at September 29, 2026 (PDF). ISS, the Social Security Institute of San Marino (Istituto per la Sicurezza Sociale). Official page. Checked .
- Useful numbers (page last updated December 12, 2023). ISS, the Social Security Institute of San Marino (Istituto per la Sicurezza Sociale). Official page. Checked .
- Travel outside the U.S. Medicare.gov. Official page. Checked .
- Medicare coverage outside the United States (Product 11037, April 2026). Medicare.gov. Official page. Checked .
- Avoid late enrollment penalties. Medicare.gov. Official page. Checked .
- Foreign Account Tax Compliance Act: intergovernmental agreements (San Marino: Model 2, in force August 30, 2016). U.S. Department of the Treasury. Official page. Checked .
- Foreign tax credit. Internal Revenue Service. Official page. Checked .
- Figuring the foreign earned income exclusion. Internal Revenue Service. Official page. Checked .
- Law 166/2013 of December 16, 2013 on income tax, as first published: Annex C, the eight brackets (PDF). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- Your Payments While You Are Outside the United States, Publication 05-10137 (April 2026). Social Security Administration. Official page. Checked .
- Law 157/2022 of November 29, 2022 reforming the pension system: contribution rates to 2029 (PDF). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- Foreign earned income exclusion: what is foreign earned income. Internal Revenue Service. Official page. Checked .
- Report of Foreign Bank and Financial Accounts (FBAR). FinCEN, U.S. Treasury. Official page. Checked .
- Do I need to file Form 8938? Internal Revenue Service. Official page. Checked .
- Law 27/1995 on residential leases (PDF). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- Law 26/1991, the consolidated law on leases (Title I: registration and deposit) (PDF). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- Law 223/2020, article 18: the reduced 2.5% registration duty on property purchases: Official Gazette page (the law is the first file, L223-2020.pdf). Official Gazette of San Marino (Bollettino Ufficiale). Official page. Checked .
- Delegated Decree 121/2023 of August 25, 2023: bed-and-breakfast rules (PDF). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- Statistical bulletin, second quarter 2026 (press release of August 20, 2026, PDF). National Statistics Office of San Marino (Ufficio Nazionale di Statistica). Official page. Checked .
- Law 158/2020 of September 24, 2020 on the castelli: Dogana in the Castello of Serravalle (PDF). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- Law 61/2009 of May 4, 2009 calling the sixth general population census (PDF). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- Obtaining a driving license. Government of San Marino (gov.sm). Official page. Checked .
- Regulation (EU) No 576/2013 on the non-commercial movement of pet animals, article 16: San Marino and Italy. EUR-Lex. Official page. Checked .
- Listed non-EU countries for pet movements (no titer test). European Commission, DG SANTE. Official page. Checked .
- Law 54/1991 on the dog registry, as published by the ISS veterinary service (PDF). ISS, the Social Security Institute of San Marino (Istituto per la Sicurezza Sociale). Official page. Checked .
- Agreement on cooperation and customs union between the European Economic Community and the Republic of San Marino (2002). EUR-Lex. Official page. Checked .
- Council Regulation (EC) No 1186/2009 on customs reliefs, article 3: personal property of people moving their residence. EUR-Lex. Official page. Checked .
- Law 137/1990: compulsory schooling to age 16 (PDF). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- Law 21/1998, article 3: ten years of compulsory education (PDF). Great and General Council of San Marino (Consiglio Grande e Generale), law archive. Official page. Checked .
- U.S. Consulate General Florence. U.S. Embassy and Consulates in Italy. Official page. Checked .
- Entry and exit requirements for non-EU nationals (90 days in any 180-day period). Your Europe, European Union. Official page. Checked .
- Entry/Exit System (EES). European Commission, Migration and Home Affairs. Official page. Checked .
- Entry/Exit System fully operational from 10 April 2026: who is exempt. European Commission, Migration and Home Affairs. Official page. Checked .
- ETIAS, the EU travel authorization for visa-free visitors. European Commission, Migration and Home Affairs. Official page. Checked .
- Commission Delegated Regulation (EU) 2025/1411: ETIAS fee of €20. EUR-Lex. Official page. Checked .
- Regulation (EU) 2018/1240 establishing ETIAS. EUR-Lex. Official page. Checked .
General information, not advice. Quantum Jetset does not give legal, tax, immigration, financial or investment advice. Rules and costs change; check the official sources above and speak to a qualified professional before you act. Next scheduled review: April 2027.
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