--- title: "Andorra tax for new residents 2026: rates and regimes" url: https://settleanywhere.com/countries/andorra/tax/ lang: en updated: 2026-10-11 --- # Andorra tax Tax residence: More than 183 days in calendar year. No special regime for new residents in our records. Checked against official sources on 11 Oct 2026 [Change log](https://settleanywhere.com/changes/) ## Tax residence - 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. - 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. - Applies to entities that are tax resident in Andorra. ## Standard rules and foreign-source income Standard rules ### Personal income tax (IRPF): 10% rate with a EUR 24,000 personal minimum **Details** - 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). (sources 1, 2, 3) #### 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 2026 [Change log](https://settleanywhere.com/changes/) Standard rules ### Corporate tax: 10% general rate 10% tax **Details** - 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%. (sources 4, 5, 3) #### 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 2026 [Change log](https://settleanywhere.com/changes/) ## VAT, social security and 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. - 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. ## Questions people ask ### When do you become a tax resident in Andorra? 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). 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. ### How are Digital nomad residence holders taxed in Andorra? No special regime in our records is tied to the Digital nomad residence. The standard rules apply: 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). ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated. **Sources (5)** ## Official sources 1. [Guia pràctica de l'IRPF, renda 2025](https://www.e-tramits.ad/tramits/medias/Guia.pdf?context=bWFzdGVyfGhtY3w3NjAwNTQzfGFwcGxpY2F0aW9uL3BkZnxhREV5TDJnek9TODVNRGczTmpVMk1qazJORGM0TDBkMWFXRXVjR1JtfDBjOTE0M2VlYTdiYjRiYjRkYTRiODlhOGQ4MmUwN2U0OTUyZmQ1MWU5NDQ0NGI3NDgwY2RjMzg5NmJiZmYwYTI) · Government of Andorra (Departament de Tributs i de Fronteres) · checked 2026-10-11 2. [Quin és el tipus de gravamen de l'IRPF?](https://www.govern.ad/ca/l/4191328) · Department of Taxes and Borders, Government of Andorra · checked 2026-10-11 3. [Impost general indirecte (IGI)](https://www.e-tramits.ad/tramits/impostos/igi) · Government of Andorra, e-Tràmits (Department of Taxes and Borders) · checked 2026-10-11 4. [Impost sobre les societats](https://www.e-tramits.ad/tramits/impostos/is) · Government of Andorra, e-Tràmits (Department of Taxes and Borders) · checked 2026-10-11 5. [Llei 95/2010, de l'impost sobre societats](https://www.portaljuridicandorra.ad/L2010095) · Government of Andorra (Portal Jurídic) · checked 2026-10-11