San Marino (SM)
A compact, high-income microstate entirely surrounded by Italy, known for low taxes, strong public administration, hilltop heritage, cross-border dependence on Italy and a small but rules-heavy residence system.
Leaving San Marino
How to properly exit — protecting your finances, rights and records.
📅 General Timeline
3 months before departure: serve written notice to landlord (trimestre di preavviso). Notify ISS of employment end and departure. Contact Fondiss about your accumulated supplementary pension balance. Begin selling or shipping large possessions. 2 months before: notify AASS of your move-out date for electricity, water, and gas. Notify internet/telecoms provider (30-day notice). Contact the Ufficio Tributario about final IGR declaration. Request ISS contribution statement. 1 month before: request final Certificazione Unica from employer. Complete all pending ISS medical appointments. Close or transfer bank accounts. Cancel vehicle registrations and associated utilities if applicable. 2 weeks before: photograph apartment thoroughly for move-out evidence. Settle all AASS bills and condominium charges. Arrange move-out inspection date with landlord. Final week: conduct move-out inspection and sign verbale di consegna. Return all keys and access cards. Notify Ufficio Stranieri of departure and surrender residence permit. Confirm deposit return timeline in writing. Set up SEPA/Wise transfers for remaining EUR balances. After departure: file final IGR return with the Ufficio Tributario for the departure year. Monitor for ISS pension statement and Fondiss correspondence.
Deregistration
San Marino does not have a separate formal departure-deregistration process equivalent to some European countries, but residency cancellation is required: (1) Residency permit cancellation: notify the Ufficio Stranieri (Foreigners Office) within the Segreteria di Stato per gli Affari Interni of your departure. Your residence permit (permesso di soggiorno sammarinese) must be surrendered or cancelled — failure to do so may create ongoing administrative obligations. (2) Address deregistration: if you were registered in the Registro della Popolazione, notify the Ufficio di Stato Civile of your departure so your address registration is formally closed. (3) ISS (Istituto per la Sicurezza Sociale) — notify ISS of your employment end and departure date. ISS administers social security, health, and pension schemes. (4) Employer documentation: obtain your final payslips and a dichiarazione del datore di lavoro (employer certificate) confirming your employment period and contributions paid. (5) Company deregistration: if you operated a registered company or business in San Marino, formally close it through the Tribunale Commissariale and the Ufficio Tributario before leaving — inactive registrations generate ongoing obligations. San Marino has close administrative ties to Italy; many residents also deregister from any Italian municipality registration they maintained.
Tax clearance
Tax in San Marino is administered by the Ufficio Tributario (San Marino Tax Office, ufftrib.sm): (1) IGR (Imposta Generale sul Reddito): San Marino's personal income tax applies at progressive rates. File your final IGR declaration for the year of departure. If your employer handled PAYE deductions (ritenuta d'acconto), request your final annual tax statement (Certificazione Unica) from your employer. (2) Monofase: San Marino uses a single-stage VAT-equivalent system (Monofase) for goods — if you were a business owner subject to Monofase, close your Monofase registration and file a final return with the Ufficio Tributario. (3) IGR/business closure: formally close any business or professional registrations at the Ufficio Tributario. (4) No exit tax: San Marino does not impose an exit tax on unrealised capital gains or deemed disposal of assets on departure. (5) Property in San Marino: ongoing property tax (IMI — Imposta sulla proprietà immobiliare) obligations continue even after departure if you retain San Marino property — arrange payment from abroad. (6) San Marino has double-taxation agreements with Italy and a small number of other countries — Italian tax rules are often the most relevant comparative reference given the enclaved location.
Pension portability
San Marino's social security and pension system is administered by ISS (Istituto per la Sicurezza Sociale, iss.sm): (1) ISS state pension: contributions made during your San Marino employment accumulate pension rights. You can claim a San Marino pension at retirement age (65 for both men and women as of 2026, subject to minimum contribution years) regardless of where you live — pension payments can be made to a foreign bank account. Request an ISS contribution statement (estratto contributivo) before leaving. (2) Portability under bilateral agreements: San Marino has bilateral social security agreements with Italy (the most important — allowing combined Italian and San Marino contribution periods), and agreements with the EU as a whole through its relationship with Italy. Contributions in San Marino count toward EU social security coordination rules for EU nationals moving to EU member states. Check your specific situation with ISS. (3) Fondiss (Fondo Pensione Complementare della Repubblica di San Marino): if you participated in the supplementary occupational pension fund (Fondiss), your accumulated balance remains invested. Contact Fondiss for options on departure — partial portability or deferred access at retirement age may be available depending on your years of membership. (4) Minimum contribution period: San Marino requires a minimum number of years of ISS contributions (check with ISS for your specific situation) to qualify for a pension — below this threshold, a partial refund of contributions may be available. Contact ISS at least 2 months before departure.
Health insurance
ISS health coverage (Servizio Sanitario Sammarinese) ends when your employment and residence registration are cancelled. Steps: (1) Your ISS health card (tessera sanitaria sammarinese) becomes invalid once your residence permit is cancelled — ensure all pending medical appointments, referrals, prescriptions, and dental work are completed before this date. (2) If you hold Italian health cover (e.g. through dual registration in an Italian municipality), coordinate the end of San Marino ISS cover with the transition to Italian SSN or your new country's system. (3) Arrange private international health insurance that begins before your ISS cover lapses. (4) Request medical records from your San Marino GP or specialist in writing — allow 5–10 working days. (5) Prescription medications: collect sufficient supply for the transition period, as some San Marino or Italian-formulated medications may not be available in your destination country under the same brand or formulation.
Bank account
San Marino's banking sector includes Banca di San Marino, BCSM-supervised institutions, and branches of Italian banks. Key departure steps: (1) Notify your bank of your change of address and non-resident status — CRS/FATCA reporting obligations require banks to update your tax residency. (2) Keep the account open for 2–3 months after departure to receive: final salary, ISS/Fondiss communications, pension contribution refunds (if applicable), and rental deposit return. (3) Transfers: San Marino uses the Euro (EUR) and is within the SEPA zone — standard SEPA transfers apply for Euro transfers to Italian and EU accounts, and SWIFT applies for non-EU destinations. Wise is effective for EUR to non-EUR transfers. (4) Close accounts you will not maintain in person before departure. San Marino banks may restrict fully remote account closure; an in-person or power-of-attorney closure is typically required. (5) Tax residency change: when you become non-resident, interest income on your San Marino account may be subject to different withholding — clarify with your bank.
Utilities
All utilities in San Marino are managed by AASS (Azienda Autonoma di Stato per i Servizi, aass.sm), the state utility company covering electricity, water, gas, and waste: (1) Electricity, water, and gas: contact AASS to cancel your contract. You can do this in person at the AASS offices (Via III Settembre 99, San Marino city) or by phone. Request a final meter reading on your move-out day. Any security deposit paid at connection is refunded after final bill settlement — allow 30–60 days. (2) District heating: if your building uses centrally supplied heating managed by AASS, notify them of your departure date. (3) Internet/telecommunications: operators include TIM/Telecom, Tre (H3G), and Telecom San Marino (TLCnet). Check your contract for the notice period (typically 30 days for month-to-month; longer for fixed-term contracts). Return any rented equipment. (4) Mobile phone: cancel postpaid plans at the operator's office. Retain a SIM for OTPs if needed after departure. (5) Parking permit / vehicle: cancel any registered vehicle (if San Marino-registered) at the Ufficio Autoveicoli before departure, and notify AASS to end any associated utility accounts.
Rental contract
San Marino rental law is heavily influenced by Italian law but has its own statutes. Key departure rules: (1) Notice period: for standard residential leases (contratto di locazione), the notice period is typically 3 months to the end of a month (trimestre di preavviso) — check your specific contract as this can vary. Give notice in writing (lettera raccomandata — registered letter — is standard for legal validity in San Marino). (2) Fixed-term leases: run to the end of the agreed term; early termination may require landlord agreement and a negotiated penalty. (3) Move-out inspection (collaudo di uscita): conduct a formal inspection with the landlord or property manager on your last day. Document the property's condition with photographs and a signed report (verbale di consegna). Compare against your move-in inventory. (4) Deposit return (deposito cauzionale): typically 1–3 months rent. The landlord must return the deposit within 30–60 days of the lease end if no damages are claimed. Deductions for legitimate damage must be itemised and documented with quotes. (5) Condominium charges (spese condominiali): settle all outstanding charges before handover — landlords will not return the deposit while condominium charges remain outstanding.
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