Tax Residency Rules by Country
Look up tax residency thresholds and rules for 249 countries and territories — free, no login required.
Tax residency in San Marino
An individual is treated as tax resident in San Marino for the calendar tax year if, for the greater part of that year (generally more than 183 days), any one of the following applies: they are registered as resident in the San Marino civil registry; they have their domicile in San Marino (the place where their personal and economic interests are principally located); or they have their habitual abode in San Marino (the place where they habitually live on a continuous, factual basis). Residency is determined under these civil‑law concepts on the facts and circumstances; there is no separate rolling 12‑month day‑count test beyond the “greater part of the year” requirement.
This summary is general information, not tax or legal advice. Rules change and individual circumstances vary — confirm with a qualified adviser before making decisions.
Voyage Manager counts your days in San Marino — and everywhere else — automatically, and warns you before thresholds are reached.
Track My Days FreeWhy Tax Residency Rules Matter
Day-Count Thresholds
Most countries trigger tax residency after a set number of days. Cross the threshold and you may owe local taxes.
Permanent Establishment
Repeated business travel to a country can create a permanent establishment, triggering corporate tax obligations.
Stay Compliant
Understanding the rules before you travel helps you avoid unexpected tax liabilities and costly penalties.
Browse All Countries
"Voyage Manager offered something totally different, yet was so in tune with our needs and concerns. The team understands the nature of our jobs and the places we go to."
Stay Ahead of Tax Compliance
Sign up for free and monitor your tax exposure across every country you visit.