{"schemaVersion":1,"passportCode":"SM","passportUrl":"https://multipassrank.com/passport/san-marino","scope":"Selected country-topic summaries; not a complete account of citizenship law or personal tax liability. These facts do not change mobility scores.","review":{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"e8f8b30d1cedc3c76a7b52864114d0f8dd6d25163cde56aa3cd3b16bececf204","notes":"Independently opened all 15 registered official authorities and read the operative material for six topics and 32 facts. Approved after the author corrected the date of San Marino Law 141/2025 and the San Marino language-proof and Vatican treaty locators. The two unresolved facts and Israel's original-enactment/current-procedure limitations are integral to approval, not current operational eligibility verification. Exact-byte approval; see the matching review-notes for read methods, source editions and remaining limits. Publication and deployment are separate."},"reviewScope":"A common review is provided only when all topics share one approval. Otherwise consult each topic's review; no collection means no review.","reviews":[{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"e8f8b30d1cedc3c76a7b52864114d0f8dd6d25163cde56aa3cd3b16bececf204","notes":"Independently opened all 15 registered official authorities and read the operative material for six topics and 32 facts. Approved after the author corrected the date of San Marino Law 141/2025 and the San Marino language-proof and Vatican treaty locators. The two unresolved facts and Israel's original-enactment/current-procedure limitations are integral to approval, not current operational eligibility verification. Exact-byte approval; see the matching review-notes for read methods, source editions and remaining limits. Publication and deployment are separate."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"SM","topic":"citizenship","title":"San Marino citizenship by naturalisation","summary":"The ordinary route requires twenty continuous years of registered and actual residence. The 2026 reform adds Italian B1 and civic knowledge requirements and removes the naturalisation renunciation condition.","scope":"Ordinary adult naturalisation under Law 114/2000 as amended by Law 27/2026 and implemented by Regulation 4/2026. Reduced family and birth-residence routes are not the ordinary baseline.","jurisdiction":"Republic of San Marino","routeType":"naturalisation","facts":[{"id":"ranks2140-sm-citizenship-residence","label":"Registered and actual residence","text":"The ordinary applicant must have both registered and actual residence in San Marino for at least twenty continuous years, and be registered and actually resident when applying. Competent public offices must certify the residence; this is not a twenty-year passport-holding or merely nominal-address rule. Separate reduced periods apply to specified family and continuous-from-birth cohorts.","state":"conditional","sourceIds":["ranks2140-sm-citizenship-consolidation","ranks2140-sm-citizenship-reform2026"],"locator":"Law 114/2000, Article 2(1)(a)-(b) and (2-bis); unannotated consolidation PDF pp. 2-3; Law 27/2026 Article 2","constraint":{"value":20,"unit":"years","basis":"legal_residence","cohort":"Ordinary route: continuous registered residence AND actual residence, both certified; registered and actually resident on application"}},{"id":"ranks2140-sm-citizenship-language","label":"Italian B1 and accepted proof","text":"Italian knowledge must be at least B1 under the Common European Framework of Reference for Languages (QCER/CEFR). Proof may be a certificate from an institution recognised by San Marino or Italy, an Italian-language educational qualification, or evidence of at least five years' attendance at recognised Italian-language schools. The reviewed provision does not separately specify tested language skills.","state":"conditional","sourceIds":["ranks2140-sm-citizenship-consolidation","ranks2140-sm-citizenship-reform2026"],"locator":"Law 114/2000 Article 2-quater(1)(a), unannotated PDF p. 4; Regulation 4/2026 Article 3, p. 11; Law 27/2026 Article 4"},{"id":"ranks2140-sm-citizenship-civics-exemptions","label":"Civic test and adult exemptions","text":"The written multiple-choice civic test covers San Marino's history, institutions, and citizenship values, with a pass threshold of two thirds of the questions. Both the language and civic requirements are waived for people aged at least eighty, or whose physical or mental impediment prevents compliance and is certified by a doctor employed by the Institute for Social Security.","state":"conditional","sourceIds":["ranks2140-sm-citizenship-consolidation","ranks2140-sm-naturalisation-guidance"],"locator":"Law 114/2000 Article 2-quater(1)(b), (4), unannotated PDF p. 5; Regulation 4/2026 Articles 10-11, p. 14"},{"id":"ranks2140-sm-citizenship-conduct","label":"Criminal and security assessment","text":"The law excludes a final San Marino or foreign conviction imposing imprisonment or disqualification from public office exceeding one year for a non-negligent offence. It also addresses pending proceedings and judicial notifications for non-negligent offences with the specified statutory penalty. A panel verifies the conditions and considers public-order and security grounds that would prevent a grant.","state":"conditional","sourceIds":["ranks2140-sm-citizenship-consolidation"],"locator":"Law 114/2000 Article 2(1)(c)-(e), p. 2, and Article 2-ter(5)-(6), pp. 3-4"},{"id":"ranks2140-sm-citizenship-renunciation","label":"Renunciation removed, loss rules remain","text":"Law 27/2026 removes the naturalisation requirement to renounce an existing nationality. This is not a promise of unrestricted retention in every later situation: Article 4 still provides for loss when a San Marino citizen voluntarily acquires a foreign spouse's nationality as a consequence of marriage, and the other country's nationality law must also be considered.","state":"conditional","sourceIds":["ranks2140-sm-citizenship-reform2026","ranks2140-sm-citizenship-consolidation"],"locator":"Law 27/2026 Articles 1-2; Law 114/2000 Article 2(1)(f) repealed and Article 4, unannotated PDF pp. 2 and 5"},{"id":"ranks2140-sm-citizenship-grant-oath","label":"Grant, oath and registration","text":"Applications and supporting certificates go to the Civil Registry. After a positive assessment, the Grand and General Council grants citizenship by resolution; the applicant then takes the prescribed allegiance oath before the Captains Regent and the Secretary of State for Internal Affairs, followed by citizenship registration. Satisfying the residence period alone does not complete acquisition.","state":"conditional","sourceIds":["ranks2140-sm-citizenship-consolidation"],"locator":"Law 114/2000 Articles 2(1)(g) and 2-ter(1), (5)-(10), unannotated PDF pp. 3-4"}],"limits":["The official archive was published as updated on 18 June 2026; the enclosed citizenship consolidation itself is dated 19 March 2026. It includes Law 27/2026 and Regulation 4/2026. The archive warns that its copies are not authenticated certifications.","Marriage/civil-partnership, adoption, continuous residence from birth, descent, restoration and minor-child routes have different conditions and are not modelled here. No processing time, approval guarantee or complete absence-counting rule is asserted."],"review":{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"e8f8b30d1cedc3c76a7b52864114d0f8dd6d25163cde56aa3cd3b16bececf204","notes":"Independently opened all 15 registered official authorities and read the operative material for six topics and 32 facts. Approved after the author corrected the date of San Marino Law 141/2025 and the San Marino language-proof and Vatican treaty locators. The two unresolved facts and Israel's original-enactment/current-procedure limitations are integral to approval, not current operational eligibility verification. Exact-byte approval; see the matching review-notes for read methods, source editions and remaining limits. Publication and deployment are separate."},"url":"https://multipassrank.com/passport/san-marino/citizenship","disclaimer":"General information, not legal advice or a finding of eligibility. Requirements depend on the route, applicant and filing date. Verify the official instructions before applying."},{"code":"SM","topic":"taxes","title":"San Marino personal-tax residence and scope","summary":"Residents generally fall within worldwide income taxation, while non-residents are taxed on defined San Marino-source income. Residence has registry, actual-stay and centre-of-interests alternatives, not a single day test.","scope":"Individual general income tax under the official Law 166/2013 consolidation updated 22 December 2025, including the Law 141/2025 changes applicable from tax year 2026; not a rate calculation or special-residence incentive guide.","jurisdiction":"Republic of San Marino","facts":[{"id":"ranks2140-sm-tax-residence","label":"Three alternative residence connections","text":"An individual is resident for income-tax purposes if registered as resident for most of the tax period, actually staying in San Marino for most of that period, or having their centre of vital interests there. The third alternative is not expressed as a majority-of-days test. Vital interests encompass the predominant economic, property, social and family connections; the ordinary tax period is the calendar year.","state":"conditional","sourceIds":["ranks2140-sm-income-tax-consolidation"],"locator":"Law 166/2013 Articles 2(i)-(j), 3 and 10(2), unannotated PDF pp. 6-7 and 11-12"},{"id":"ranks2140-sm-tax-worldwide","label":"Resident foreign income","text":"The general income tax covers residents' income from any source, in cash or in kind, including foreign income. The taxable base nevertheless excludes income that is exempt, separately taxed or subject to final withholding under the law. Foreign-source income therefore cannot be treated as categorically outside San Marino tax.","state":"conditional","sourceIds":["ranks2140-sm-income-tax-consolidation"],"locator":"Law 166/2013 Articles 1, 11 and 12, unannotated PDF pp. 5 and 12"},{"id":"ranks2140-sm-tax-nonresident-source","label":"Non-resident source rules","text":"Non-residents are taxed on income defined as produced in San Marino. The categories include local real estate, business through a local permanent establishment, and employment remuneration paid in San Marino or abroad by resident persons. The statute also has specific rules for self-employment, capital income, pensions and royalties, with exclusions for certain financial income; physical work location alone is not a complete source test.","state":"conditional","sourceIds":["ranks2140-sm-income-tax-consolidation","ranks2140-sm-income-tax-reform2026"],"locator":"Law 166/2013 Articles 1 and 5, unannotated PDF pp. 5 and 8-9; Law 141/2025 Articles 2 and 54(1)"},{"id":"ranks2140-sm-tax-foreign-credit","label":"Foreign-tax credit conditions","text":"When foreign income is included in the tax base, qualifying foreign taxes paid definitively and not refundable can be credited, subject to the San Marino tax attributable to that foreign income. The calculation is separate for each foreign country. The law denies the credit if the return is omitted or the foreign income is not declared; particular business and professional-income provisions also require checking.","state":"conditional","sourceIds":["ranks2140-sm-income-tax-consolidation"],"locator":"Law 166/2013 Article 18, unannotated PDF p. 17"},{"id":"ranks2140-sm-tax-separate-and-treaty","label":"Income class and treaty interaction","text":"Specified foreign dividends and foreign bond or bank interest may fall within an elected separate-taxation treatment rather than the ordinary combined base. The law also states that its domestic provisions apply where more favourable than a double-tax treaty. These provisions require income-class and treaty-specific assessment; neither establishes a universal foreign-income exemption.","state":"conditional","sourceIds":["ranks2140-sm-income-tax-consolidation","ranks2140-sm-income-tax-reform2026"],"locator":"Law 166/2013 Articles 9 and 13, unannotated PDF pp. 11 and 13-14; Law 141/2025 Articles 4 and 54(1)"}],"limits":["General information, not a personal tax calculation. Rates, social contributions, special new-resident regimes, all withholding exceptions and any particular treaty outcome are outside this baseline.","The official consolidation is dated 22 December 2025 and is not an authenticated certified copy. Law 141/2025 Article 54(1) expressly makes its income-tax amendments applicable from tax year 2026; earlier years require their own law."],"review":{"decision":"approved","reviewer":"/root","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"e8f8b30d1cedc3c76a7b52864114d0f8dd6d25163cde56aa3cd3b16bececf204","notes":"Independently opened all 15 registered official authorities and read the operative material for six topics and 32 facts. Approved after the author corrected the date of San Marino Law 141/2025 and the San Marino language-proof and Vatican treaty locators. The two unresolved facts and Israel's original-enactment/current-procedure limitations are integral to approval, not current operational eligibility verification. Exact-byte approval; see the matching review-notes for read methods, source editions and remaining limits. Publication and deployment are separate."},"url":"https://multipassrank.com/passport/san-marino/taxes","disclaimer":"General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances."}],"sources":[{"id":"ranks2140-sm-citizenship-consolidation","publisher":"San Marino, Consiglio Grande e Generale","title":"Citizenship Law 114/2000 and Regulation 4/2026, official consolidation archive published 18 June 2026","url":"https://www.consigliograndeegenerale.sm/on-line/documento17088436.html","language":"it","retrievedAt":"2026-09-22"},{"id":"ranks2140-sm-citizenship-reform2026","publisher":"San Marino, Consiglio Grande e Generale","title":"Law 27 of 25 February 2026 amending citizenship requirements","url":"https://www.consigliograndeegenerale.sm/contents/instance18/files/document/17157139L027-2026.pdf","language":"it","retrievedAt":"2026-09-22"},{"id":"ranks2140-sm-naturalisation-guidance","publisher":"San Marino, Secretariat of State for Internal Affairs","title":"Naturalizzazione: current law and implementing regulation","url":"https://www.interni.sm/pub1/InterniSM/Pagine-Interne/Naturalizzazione.html","language":"it","retrievedAt":"2026-09-22"},{"id":"ranks2140-sm-income-tax-consolidation","publisher":"San Marino, Consiglio Grande e Generale","title":"General Income Tax Law 166/2013, consolidation updated 22 December 2025","url":"https://www.consigliograndeegenerale.sm/on-line/home/archivio-leggi-decreti-e-regolamenti/documento17086436.html","language":"it","retrievedAt":"2026-09-22"},{"id":"ranks2140-sm-income-tax-reform2026","publisher":"San Marino, Consiglio Grande e Generale","title":"Law 141 of 12 November 2025: income-tax amendments applying from tax year 2026","url":"https://www.consigliograndeegenerale.sm/on-line/home/archivio-leggi-decreti-e-regolamenti/documento17155359.html","language":"it","retrievedAt":"2026-09-22"}],"indicators":{"scope":"These describe the publisher's statistical geography, not benefits acquired by holding its passport. Values from different years are not a like-for-like ranking. No combined quality-of-life score is calculated.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"39a387a50a2aabd1d22f731ee6cac6f5c5ca947272add45f874774511443a18c","notes":"Independently fetched the exact UNDP CSV, complete World Bank series and geography-registry responses, and parsed them using Ruby standard CSV/JSON rather than the author's parser. All 146 outcomes across 73 geographies match: 140 exact native values with provider names and years, and six explicit source-specific nulls (MC/MO HDI; VA/TW both). All ISO mappings and non-aggregate scopes checked, with absent registry entities explicitly qualified. Verified HDR2025/2023 latest HDI, WDI2024 observations and 2026-07-13 update, source licences, attribution, rounding disclosures and no endorsement. The initial candidate's decoded-text UNDP hash was held; this replacement preserves all independently checked observations, records explicit encodings and matches the independently downloaded original bytes: UNDP 61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117, WDI 19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784, registry d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c. Approval binds only these replacement candidate bytes; historic approvals remain unchanged."},"coverage":"reviewed_scope","observations":[{"code":"SM","providerEntityCode":"SMR","providerEntityName":"San Marino","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"hdi","sourceId":"undp-hdr2025","period":"2023","value":0.915,"availability":"available","definition":{"label":"Human Development Index","unit":"0–1","precision":3,"description":"UNDP's development measure; not a passport or relocation score."},"source":{"id":"undp-hdr2025","publisher":"UNDP","attribution":"UNDP Human Development Report 2025, composite indices time series. Selected observations; display rounded to three decimals. No endorsement implied.","title":"Human Development Index","url":"https://hdr.undp.org/data-center/documentation-and-downloads","dataUrl":"https://hdr.undp.org/sites/default/files/2025_HDR/HDR25_Composite_indices_complete_time_series.csv","licenceUrl":"https://hdr.undp.org/terms-use","licence":"CC BY 3.0 IGO","edition":"Human Development Report 2025","sourceSha256":"61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117","dataEncoding":"windows-1252"}},{"code":"SM","providerEntityCode":"SMR","providerEntityName":"San Marino","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"life_expectancy","sourceId":"wb-life","period":"2024","value":85.817,"availability":"available","definition":{"label":"Life expectancy at birth","unit":"years","precision":1,"description":"Population-level period estimate; not an individual prediction or healthcare-access rating."},"source":{"id":"wb-life","publisher":"World Bank","attribution":"World Bank: World Development Indicators, SP.DYN.LE00.IN; UN World Population Prospects, national statistical offices and Eurostat. Selected observations; display rounded to one decimal. No endorsement implied.","title":"Life expectancy at birth, total","url":"https://data.worldbank.org/indicator/SP.DYN.LE00.IN","dataUrl":"https://api.worldbank.org/v2/country/all/indicator/SP.DYN.LE00.IN?format=json&date=2020:2026&per_page=20000","licenceUrl":"https://data.worldbank.org/summary-terms-of-use","licence":"CC BY 4.0 with World Bank additional terms","edition":"World Development Indicators, updated 2026-07-13","sourceSha256":"19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784","dataEncoding":"utf-8","geographyUrl":"https://api.worldbank.org/v2/country/all?format=json&per_page=400","geographySha256":"d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c"}}]}}