🇦🇩 Moving to Andorra

• On: All income of tax residents, including foreign-source income
• Limit: €24k/yr ≈ $27k

Tax residents pay IRPF at 10% on income above a personal minimum of EUR 24,000 (≈ $26,800) (EUR 30,000 (≈ $33,500) with a recognised disability); an earned-income bonus cuts the tax by 50%, up to EUR 800 (≈ $890).

Taxed on

All income of tax residents, including foreign-source income, after the personal minimum; double-taxation deductions are available for tax paid abroad.

Who it applies to

• Individuals who spend more than 183 days in Andorra in a calendar year are tax residents.
• Individuals whose main base of activities or economic interests is in Andorra are also tax residents.
• The personal minimum is EUR 24,000, (≈ $26,800) EUR 30,000 (≈ $33,500) with a recognised disability and up to EUR 40,000 (≈ $44,700) where the spouse or partner living with the taxpayer has no income in the general tax base.
• The earned-income bonus is 50% of the tax calculated on income above the personal minimum, with a maximum of EUR 800 (≈ $890).

Exclusions

• The earned-income bonus does not apply to people with only savings income.

Limits

• EUR 24,000 a year (≈ $26,800) · Personal minimum exempt amount
• EUR 800 a year (≈ $890) · Maximum earned-income bonus on the tax due

Days in the country

• More than 183 days in calendar year · Staying in Andorra more than 183 days in the calendar year makes a person tax resident, counting sporadic absences.

Tax residence

Residence is based on days present in the calendar year, counting sporadic absences, unless the person proves tax residence in another country, or on the centre of economic interests.

Visas

Immigration residence does not by itself set tax residence, but every residence permit requires at least 90 days a year in Andorra.

Other taxes

IGI (VAT): general rate 4.5%, reduced 1%, special 2.5%, increased 9.5% and a 0% rate for certain health, social-care and education services; businesses with annual supplies under EUR 40,000 (≈ $44,700) are not treated as traders unless they opt in.

Checked against official sources on 11 Oct 2026Change log

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• On: Profit of resident companies and other legal entities that carry on an economic activity
• Who: Applies to resident companies carrying on an economic activity

Resident companies pay corporate tax at a general rate of 10%; collective investment institutions are taxed at 0%.

Taxed on

Profit of resident companies and other legal entities that carry on an economic activity.

Who it applies to

• Applies to resident companies carrying on an economic activity.
• The 0% rate applies to Andorran collective investment institutions, not to their management companies.

Tax residence

Applies to entities that are tax resident in Andorra.

Visas

Independent of the residence permit; the self-employment permit requires an Andorran company.

Other taxes

IGI applies at a general rate of 4.5% on most supplies; businesses with annual supplies under EUR 40,000 (≈ $44,700) are not treated as traders unless they opt in.

Checked against official sources on 11 Oct 2026Change log

Full page →