In brief
A return to India may affect tax residence, investment-linked permission and the conditions for future nationality. Deal with each explicitly. The original IGR source and category overview do not establish a complete departure-tax or immigration-cancellation procedure.
Your next steps
0 of 5 steps complete · Next: Get the current tax departure result
Get the current tax departure result
Next stepThe original IGR law’s residence criteria include presence, registration and vital interests. Ask Ufficio Tributario or the adviser to apply current amended law to your departure year and retained family/economic ties. Request the relevant filing and register-change procedure; do not assume ending employment changes every classification automatically.
Review the exact residence approval
Editorial preparation: ask Foreign Affairs and the responsible residence office how permanent relocation affects your stay, elective, atypical or consolidated permission. Obtain advice before selling an investment or ending insurance attached to the approval. No universal absence allowance or right to retain San Marino status while abroad is verified here.
Plan retained income and property
Editorial preparation: list San Marino rent, pension, bank interest, company interests and deferred remuneration. Ask which non-resident rules and returns apply under current law and which payer needs an Indian residence certificate. A move does not close a business or resolve its tax and licensing duties.
Preserve social and financial records
Editorial preparation: obtain employment and contribution histories, pension statements, tax returns and evidence of payments. Confirm Indian-resident servicing and beneficiary arrangements with providers. Ask about future pension eligibility and overseas payments rather than assuming contributions can be refunded on departure.
Prepare the India-side asset handover
Editorial preparation: take original costs, sale valuations, gross receipts, San Marino taxes and the complete residence timeline to the Indian CA. Review timing before a disposal or business distribution. Use the common India return chapter for Indian banking, income-tax residence and foreign-asset reporting questions.
Suggested preparation sequence. Your authority may require a different order. Progress stays on this device.
San Marino & India guidance · All countries
Evidence for these steps
Checked 20 October 2026. Links support the statements within their scope; preparation lists are editorial suggestions. Access limitations are disclosed below.
- Get the current tax departure result: Official Bulletin of San Marino — Law 166/2013: general income tax, original publication Original 2013 law, not a certified 2026 consolidation. Subsequent amendments and special regimes require confirmation; no current bands, deductions or credit amount reproduced.
- Review the exact residence approval: NRIdisha preparation suggestion; confirm your own requirements.
- Plan retained income and property: NRIdisha preparation suggestion; confirm your own requirements.
- Preserve social and financial records: NRIdisha preparation suggestion; confirm your own requirements.
- Prepare the India-side asset handover: NRIdisha preparation suggestion; confirm your own requirements.
What to have ready
0 of 4 preparedKeep documents in your own secure records. Tick what you have; nothing is uploaded.
Model the decision with your own figures
Prepare the dates, currencies, costs and amounts you know. Keep tax eligibility, provider access and uncertain assumptions on your adviser’s question list. The calculators show those assumptions explicitly.
For a return to India, add education, parents’ support, healthcare, partner income and locked funds to the household timeline. Bring supporting-tool figures into it only after reviewing timing, currency and overlap.
Questions to take to an adviser
- When do I cease tax residence under current law?
- Does departure or disposal end my particular permission?
- What duties remain for retained local assets or a company?
- Which records support later pension and Indian tax claims?
Who can help
A qualified San Marino adviser and an Indian cross-border tax or citizenship specialist, as appropriate. The responsible authority decides applications.
Check an adviser before paying or signingSources & review limits
Published by NRIdisha. Prepared with AI assistance. No individual author or qualified professional reviewer is credited for this guide.
Official sources support the statements they address. They do not certify this guide or your eligibility. Open the source and check current amendments before acting.
Income Tax Department (opens in a new tab) · Reserve Bank of India (opens in a new tab) · National Portal of India (opens in a new tab)
Original IGR structure: resident worldwide versus non-resident local income, residence criteria and foreign-tax-credit provision.
Source access limit Original 2013 law, not a certified 2026 consolidation. Subsequent amendments and special regimes require confirmation; no current bands, deductions or credit amount reproduced.
Keep this page’s title, the exact statement and the official source. Email them to support@nridisha.com. Do not include personal documents.