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San MarinoWork permitsLast checked October 17, 2026

Residence permit for work (seasonal or temporary) in San Marino

A residence permit for work is issued to a foreigner who has been given a work clearance (nulla osta) by the Labour Office within the annual numbers set by decree. The employer must guarantee suitable housing, describe the job and pay the worker's return travel. Seasonal and temporary permits last up to 12 months and can be renewed yearly, but after three consecutive renewals a new application is needed.

See requirements ↓

Life in San Marino

Money

3

Currency

Euro

EUR

Euro

Cost of living

83

Price level · US = 100

World Bank price levels, 2025

Tax

9–35%

Income tax (national)

Import tax (imposta monofase) 17%

Eight brackets; 35% applies above EUR 80,000.

Official rates, 2026 · headline only

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Who it’s for

Foreign workers hired by a San Marino employer where no citizens, resident foreigners or cross-border workers are available.

Eligibility

  • Work clearance

    The Labour Office must first issue a work clearance (nulla osta) within the numbers and sectors set by the annual decree (arts. 10, 12, 19).

  • Employer declaration

    Your employer must guarantee suitable housing, state your duties and undertake to pay your return travel.

    • Rule source: art. 12(1)
    Official wording

    The employer guarantees suitable housing, states the duties and undertakes to pay the worker's return travel (art. 12(1)).

  • Local-first rule

    Migrant workers may be hired only if citizens, resident foreigners or cross-border workers cannot be found (art. 19(4)).

A sneak peek at what's inside

  • Next requirementSchengen visa
  • Document checklistEmployer declaration on housing, duties and return travel
  • FeesPermit fees

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  • 1 more requirement
  • 3 documents
  • 1 fee
  • 5 steps
  • Processing times and conditions
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