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San Marino

Affitti Brevi Laws in San Marino

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San Marino
Montegiardino
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Borgo Maggiore
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 Rental Types

Compare Rental Types and Requirements

See what’s allowed, what permits you need, and how regulations differ across rental durations.

Short-term rental

Allowed with permit

Under 30 nights

Airbnb, VRBO, direct booking

Permit required

-

Type 1 or Type 2 STR Licence

Type 1 = owner-occupied · Type 2 = non-owner-occupied

90-night annual cap for non-primary residences in restricted zones

Licence number must appear on all listing platforms

Max occupancy: 2 guests per bedroom plus 2 additional

Need the full application walkthrough?

Get your STR licence

Mid-term rental

Generally allowed

30–365 nights

Furnished monthly stays

Permit required

-

No STR permit needed

No annual night cap or density restrictions

No Hotel Occupancy Tax — meaningfully lower tax burden

Landlord-tenant rights apply — deposit, habitability, and notice obligations

Mid-term is lower friction. Get the basics right.

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Long-term rental

Fully allowed

12-month lease

Standard residential

Permit required

-

None — standard residential use

Residential Property Code governs · No STR obligations

No permits, night caps, or density restrictions

No Hotel Occupancy Tax obligations

Standard habitability, notice, and deposit rules apply

taxes

What Applies and Who Handles It

Understand which taxes apply, who collects them, and what you’re responsible for, especially when handling direct bookings.

STATE

Hotel Occupancy Tax

6%

Collected by

Airbnb, VRBO

Who files

Platform on your behalf

Applies to

STR under 30 days only

County 

County HOT

2%

Collected by

Platform or operator

Direct bookings

You must register & file

Applies to

STR under 30 days only

CITY

City hOT

6%

Collected by

Platform or operator

Filing frequency

Monthly

Applies to

STR under 30 days only

Combined total

All taxes, all levels

17%

OTA bookings

Platforms handle state portion

Direct bookings

You collect & file all three

Mid / Long-term

No HOT applies

Direct bookings mean three separate filings

Miss one and you're exposed. Lodge Compliance helps you automates all three

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FAQs & Guides

Common Question From Operators

Clear answers to help you understand what’s required, and a straightforward way to get it done.

Let's Get You Compliant

What is Affitti Brevi in San Marino?

Is Subletting Legal in San Marino?

What is the maximum length of stay in San Marino?

Are there National Rules or Regulations Governing Short-Term Rentals in San Marino?

Are there any Permits, Licenses, or Registrations for Affitti Brevi in San Marino?

Is there any National Association for Affitti Brevi owners in San Marino?

Overview

San Marino, a picturesque microstate nestled within the Italian Peninsula, has become a hidden gem for travelers seeking a blend of history, culture, and stunning landscapes. Popular destinations like the UNESCO-listed historic center of San Marino City and the charming town of Borgo Maggiore draw visitors from around the world. Short-term rentals, commonly known as affitti brevi or locazioni turistiche, have played a significant role in enhancing the tourism experience in San Marino. In 2023, the impact of these rentals was profound, contributing substantially to the local economy and generating impressive revenue for the government. With platforms like Airbnb and Booking.com leading the way, these accommodations have become a preferred choice for travelers, offering unique stays that range from medieval apartments to countryside villas. The thriving short-term rental market not only boosts tourism but also provides a valuable income stream for the local community.

Property
Overview

As of now, San Marino does not have a dedicated national association specifically for short-term rental (STR) owners and operators. However, hosts and property managers can seek guidance and support from the San Marino Chamber of Commerce (Camera di Commercio di San Marino), which offers resources and information pertinent to various business activities, including tourism and hospitality services.

Property

Disclaimer

Lodge compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.

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