Tax residency in San Marino: what its law actually says
Low confidenceReviewed in September 2026
Our approximation, not the law
183days in calendar year
- Window
- Calendar year
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
San Marino law does not say 183: it says the greater part of the tax period, which is the solar year, and more than half follows from that. The number is our derivation, not an official figure. Besides, being on the population register for that greater part of the year is enough, as is having the centre of your vital interests there, which needs no days at all.
The non-domiciled residence regime is separate: it asks for between 30 and 150 days a year. The count does not decide on its own.
The source
These count days the same way as San Marino