Taxation · Andorra · 2026

Tax
Residency in
Andorra

Rentiers · Self-employed · Digital nomads · Entrepreneurs

Andorra offers one of the most efficient tax systems in Europe for individuals. Maximum personal income tax of 10%, no wealth tax and dividends exempt for residents. We advise on the full relocation: prior analysis, processing, deregistration in the country of origin and recurring tax management.

Free diagnosis View tax comparison

10%

Maximum personal income tax

Wealth

Dividends

Years in Andorra

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Bespoke prior tax analysis

Assessment of the impact of the relocation, exit tax, wealth situation and real suitability based on your profile.

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Processing the residence permit

Full handling before the Servei d'Immigració of the Govern d'Andorra under the most suitable category.

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Tax deregistration in the country of origin

Coordination of census and tax deregistration in Spain, France or another country. Management of the exit tax where applicable.

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Administrative management

Census registration with the Comú, CASS, exchange of driving licence and other relocation formalities.

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Recurring tax management

Tax registration, Andorran personal income tax, other taxes and ongoing regulatory compliance.

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Residence permit ≠ Tax residency

A residence permit is the administrative authorisation allowing a person to live legally in Andorra. Tax residency is a distinct tax concept: it determines in which country a person is taxed and depends not only on the number of days of presence, but also on the centre of personal and economic interests, the habitual home and where the main activity is carried on. Obtaining a residence permit does not automatically make a person tax resident in Andorra, nor does it guarantee tax deregistration in the country of origin. We advise on both aspects in a coordinated way.

2026 tax comparison

Andorra compared with
Spain and France

The tax differences are particularly significant for people with high incomes, large estates or capital income.

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Andorra

Personal taxation

Maximum personal income tax10%

Wealth tax0%

Dividends (residents)0%

Business taxation

Maximum corporate tax10%

IGI (VAT equiv.)4.5%

Social charges

CASS employer15.5%

CASS employee6.5%

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Spain

Personal taxation

Maximum personal income tax47%

Wealth taxUp to 3.5%

DividendsUp to 26%

Business taxation

Corporate tax25%

General VAT21%

Social charges

SS employer~29.9%

SS employee~6.35%

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France

Personal taxation

Maximum income tax45%

IFI (real estate wealth)Yes (>€1.3M)

DividendsFlat tax 30%

Business taxation

Corporate tax25%

General TVA20%

Social charges

Employer charges~42-45%

Employee charges~22%

Four profiles with specific authorisation

Tax residency in Andorra:
who is it for?

Tax residency in Andorra is particularly advantageous for these four profiles. Each has its own official authorisation category from the Govern d'Andorra.

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D.1 — Residència sense treball

Rentiers and large estates

Individuals who live off capital income, dividends, rental income or pensions. With no wealth tax and dividends exempt for residents, Andorra offers a unique framework for long-term wealth planning.

Main requirements (D.1)

Annual income exceeding 300% of the Andorran minimum wage (+ 100% for each dependant)

AFA deposit: €50,000 (holder) + €12,000 per dependant

Minimum investment in Andorra — one of three options:

1Real estate: €800,000 per real estate unit

2Financial assets: €1,000,000 in Andorran debt, equities or funds

3Incorporation of a patrimonial company with €1,000,000 in share capital

Health, disability and old-age insurance valid for Andorra

Habitual home in Andorra and a minimum of 90 days of effective presence per year

Registration with the Comú of the parish within 3 months

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J.1 — Treball per compte propi

Self-employed and independent professionals

Liberal professionals, consultants and entrepreneurs carrying on their own business. They can incorporate an Andorran company or practise as a registered liberal professional, combining the advantages of 10% corporate tax and 10% personal income tax.

Main requirements (J.1)

Incorporation of an Andorran company with a shareholding above 34% and real activity

Non-remunerated deposit of €50,000 with the AFA (foreign investment)

The company must have registered activity in Andorra within a maximum of 3 months

Registration with CASS (Andorran social security)

Registration with the Comú within a maximum of 3 months

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D.3 — Nòmada digital

Digital nomads

Professionals who work remotely through telecommunications and technology, with no need for a fixed geographic location. An official category recognised by the Govern d'Andorra. Progressive authorisation of 2+2+3+10 years.

Main requirements (D.3)

Favourable decision from the Ministeri d'Economia of the Govern d'Andorra

Initial authorisation of 2 years, renewable (2+2+3+10 years)

Habitual home in Andorra (owned or rented)

Sufficient financial means evidenced and health and disability insurance valid for Andorra

Minimum 90 days of effective presence and registration with the Comú within 1 month

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D.4 — Emprenedors

Entrepreneurs

Participants in the official programme for foreign entrepreneurs of the Govern d'Andorra. For innovative projects that use telecommunications and technology. Initial authorisation of 1 year, renewable for successive periods.

Main requirements (D.4)

Participation in the official entrepreneur programme of the Govern d'Andorra

Favourable decision from the Ministeri d'Economia

Initial authorisation of 1 year, renewable for successive 1-year periods

Sufficient financial means and valid medical insurance

Minimum 90 days of effective presence and registration with the Comú within 1 month

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D.1 / A.1 — According to profile

Sportspeople and artists

Andorra is one of the most attractive tax jurisdictions in the world for high-level sportspeople and international artists. The low taxation on worldwide income, the dividend exemption and the absence of wealth tax offer very significant advantages over neighbouring countries. The route depends on the profile: sportspeople with a contract with an Andorran club may apply for the A.1 authorisation, while those who live off image rights, royalties or capital income usually pursue the D.1 passive residency.

Key aspects for this profile

Image rights, prizes and royalties taxed at the maximum rate of 10% in Andorra

No wealth tax on the wealth accumulated over a career

Dividend exemption for Andorran tax residents

Importance of the prior analysis of the exit tax in Spain or France before relocation

Real tax residency requires effective presence and the centre of vital interests in Andorra, not just the administrative authorisation

Coordination with the applicable double-taxation treaties depending on where the income is generated

Relocation process

From prior analysis
to consolidated tax residency

Prior tax analysis

Assessment of the impact of relocation: exit tax, situation in the country of origin, profile and real suitability.

Preparation

Documentation, housing, activity or investment in Andorra. Choice of the correct authorisation category.

Processing

Application before the Servei d'Immigració of the Govern d'Andorra. Complete documentary management.

Deregistration in origin

Census and tax deregistration in Spain, France or another country. Management of the exit tax where applicable.

Recurring management

Tax registration, Andorran personal income tax, CASS, driving licence and ongoing compliance.

FAQ

Frequently
asked questions

First free consultation with our team in Andorra.

Free consultation

Official source

🏔 Govern d'Andorra · Immigració →

Current official regulations on residence and permits

What is the difference between a residence permit and tax residency?

They are two distinct concepts. A residence permit is the administrative authorisation allowing a person to live legally in Andorra. Tax residency determines in which country a person is taxed: it depends on the centre of personal and economic interests, the habitual home and where the main activity is carried on. Obtaining a residence permit does not automatically make a person tax resident in Andorra, nor does it guarantee tax deregistration in the country of origin. We advise on both aspects in a coordinated way.

How many days a year do you have to spend in Andorra to be tax resident?

Most residence permits require a minimum of 90 days of effective presence per year as an administrative requirement. However, for Andorra to be the country of tax residency, further criteria must also be met: centre of vital and economic interests in Andorra, habitual home there and main activity carried on from the Principality. A case-by-case analysis is essential.

What is the exit tax and how does it affect relocation from Spain or France?

Spain: the exit tax applies to latent capital gains on shareholdings with a value exceeding €4M or a holding above 25% with a value exceeding €1M. It may be deferred if the relocation is to an EU/EEA Member State.

France: the Impôt sur les plus-values latentes applies to financial estates above €800,000 or to shareholdings above 50%. It may be deferred if the destination is an EU/EEA country or one with a double-taxation treaty.

In both cases, it is essential to analyse the impact before relocation and, where appropriate, plan it to defer or minimise it through suitable structuring.

Is Andorran tax residency taxed on worldwide income?

Yes. Once Andorran tax residency is consolidated, the resident is taxed on worldwide income at a maximum rate of 10% (with an exempt bracket). The double-taxation treaties (DTTs) that Andorra has with Spain, France and other countries make it possible to avoid double taxation on the same income.

Is Andorran tax residency suitable for every profile?

Not always. The suitability of relocation depends on the income level, the composition of the wealth, the main activity and the country of origin. For low or medium-income profiles, the costs and obligations of relocation may exceed the tax benefit. The first consultation is free: we analyse your real situation and give you an honest opinion on whether relocation is right for you.

Free diagnosis

Is Andorra
the right option
for you?

The first consultation is free. We analyse your real tax situation, the impact of relocation and whether the cost-benefit relationship justifies the change. It is not always the best option for everyone: we tell you honestly.

📞 Andorra Office

✉ andorra@jurisserv.com

🏔 Andorra la Vella · Principat d'Andorra