San Marino flagRetirement & Benefits Guide

Retirement visas, pensions, and healthcare for retirees in San Marino

Retirement Visa Program

San Marino has no dedicated retirement or passive income visa program for foreigners. Expats may apply for standard residence permits requiring employment, investment, or family ties, with no specific retiree pathway identified in 2024-2026 data.

Pension System

Good
7.8/10

Pay-as-you-go system with mandatory contributions providing contributory pensions. Average replacement rate around 70% for full-career workers; sustainable due to small population and high employment.

Pension Adequacy

Good
7.2/10

Replacement rates 60-80% based on contributions; low elderly poverty due to comprehensive social security. Private supplementary pensions available but less common.

Healthcare Access

Excellent
9.1/10

Universal public healthcare (ISS) free for residents covering all medical needs with high-quality facilities. Expats gain access via residence; private options limited but excellent overall care.

Cost of Living

Fair
5.2/10

Retiree Community

Poor
2.5/10

Senior Benefits

Good
6.8/10

Tax Benefits for Retirees

Standard tax rates apply to foreign pensions and income; no special retiree tax programs like NHR. Pensions taxed progressively up to 35% with some deductions for residents.