San Marino digital nomad visa & residency (2026)

San Marino has not introduced a specific digital nomad or remote-work visa as of 2026. Remote workers must rely on the general residency and stay-permit framework.

Foreign nationals who have never been tax resident in San Marino and generate all income from abroad may apply for Atypical Residency (Residenza Atipica). It requires a minimum physical presence of 183 days per year and ownership or rental of a home in San Marino, plus valid health insurance.

Atypical residents pay a substitute tax of 7% on net foreign-sourced income, subject to a minimum annual payment of €10,000 and a maximum of €100,000, payable in a single installment by 30 June each year. They may not work in San Marino's public sector or receive state contributions.

After maintaining Atypical Residency status for 10 consecutive years (continuing to derive income from abroad and meeting presence requirements), holders can convert to full regular residency in the Republic.

A separate Elective Residency requires either the purchase of a residential property for no less than €500,000 or a restricted 10-year non-interest-bearing deposit of at least €600,000 in San Marino State-issued securities. This is the principal investment-based pathway.

Foreign nationals staying more than 30 days must hold a stay permit. Standard stay permits are valid for 3 to 12 months and are renewable. Special permits exist for education, medical treatment, sport, humanitarian reasons, and working-holiday schemes.