Delegated Decree No. 91 of 20 July 2026 has come into force, amending the regulations governing high-tech companies (IACT) under San Marino Innovation. Although still awaiting ratification by the Grand and General Council (Consiglio Grande e Generale), the measure is already fully in effect.
Among the key changes are new criteria for obtaining innovative company status. The period during which a company is considered newly established has been extended from 12 to 24 months, while a new rule now bans outsourcing the core of a company’s technological activity, except in specific cases. The previous “certification” system has also been replaced by an “attestation”, which retains annual validity and remains renewable.
The requirements for First-Level Technological Start-Ups have also changed: companies must now hold at least one of the following — patents or other intellectual property rights, technical-scientific qualifications relevant to the business project, or a shareholder and management structure made up of individuals under 30 years of age.
The decree also introduces new employment obligations: Second-Level Start-Ups will be required to employ at least two staff members, while Advanced Technological Start-Ups must employ at least three, with the risk of suspension or revocation of status in cases of prolonged non-compliance.
The changes also affect limits on profit distribution, strengthen the oversight powers of San Marino Innovation, and introduce new provisions on smart working, which can now be adopted as a standard mode of work. Finally, the decree provides for a simplified liquidation procedure for smaller companies and a transitional regime for businesses already holding attestation as of 19 July 2026, which will continue to operate under the previous rules until the end of their current programme — while being able to immediately take advantage of the new remote-working provisions.
