In brief
The readable official tax source was the original IGR law, not a certified 2026 consolidation. It provides useful structure but cannot certify current rates, deductions or every amendment. Use a San Marino tax professional or Ufficio Tributario for the current consolidated position.
Keep citizenship, tax residence and FEMA residence separate
These labels answer different questions. Your nationality or OCI card does not alone determine the year’s Indian tax treatment. Establish the relevant year, travel history, income sources and exceptions.
Your next steps
0 of 5 steps complete · Next: Establish the current residence analysis
Establish the current residence analysis
Next stepThe original IGR law includes registered residence, physical presence for most of the period and the centre of vital interests as alternative residence factors. Ask the adviser to confirm the current text and apply it to homes, work, family and travel. Do not use an immigration label alone as the tax decision.
Bring Indian income into the ordinary-scope review
The original law distinguishes residents’ worldwide income from non-residents’ San Marino-source income. Prepare Indian interest, rent, dividends, pensions, business receipts and gains for current classification. The original text is not evidence that a special approved regime, exemption or amendment applies to you.
Review a special residence approval separately
The Foreign Affairs page describes elective and atypical residence categories, including a category linked to foreign income and a separate pensioner category with nationality/geographical conditions. Ask whether your nationality, facts and written approval meet the actual route. Do not assume a pensioner concession advertised to European applicants automatically covers an Indian national.
Prepare foreign-tax evidence
The original IGR legislation contains a foreign-income tax-credit provision. Ask the preparer to use the current amended rules, identify any applicable agreement and confirm the creditable final Indian tax for each income category. This guide does not establish a credit amount, an India treaty benefit or a refund.
Build an asset and income evidence trail
Editorial preparation: retain ownership, acquisition costs, Indian statements, rent and expense records, gross income, taxes and transfers. Ask separately about accounts, family entities, gifts and property disclosures under current law. A transfer of capital and a new income receipt should be recorded separately.
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.
- Establish the current residence analysis: 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.
- Bring Indian income into the ordinary-scope review: 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 a special residence approval separately: Foreign Affairs Department, San Marino — Residence and stay permissions
- Prepare foreign-tax evidence: 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.
- Build an asset and income evidence trail: 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
- What does the current amended IGR law require?
- Which residence criterion applies to me?
- Does my exact nationality qualify for the proposed special route?
- Which final Indian tax qualifies for relief?
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.
Distinct stay permits, registered, elective and atypical residence categories; category conditions and limits.
Keep this page’s title, the exact statement and the official source. Email them to support@nridisha.com. Do not include personal documents.