Andorra is a small European principality nestled in the Pyrenees between Spain and France, known for a relatively favorable tax framework. With a 10% maximum personal income tax, no wealth or inheritance taxes, and a 4.5% VAT (among the lower rates in Europe), Andorra attracts high-net-worth individuals, entrepreneurs, and digital nomads seeking tax efficiency. The country offers multiple residency pathways including digital nomad visas, passive investment residency, and active employment-based permits. With healthcare performance cited strongly in international studies, low crime rates, a stable euro-based economy, and natural mountain landscapes, Andorra combines financial planning advantages with quality-of-life factors. However, applicants should note policy changes in early 2026 that increased passive residency investment thresholds to €1,000,000 and converted refundable deposits to non-refundable state fees, shifting positioning toward a more exclusive jurisdiction.
Eurozone
Digital nomad visa
Investor visa
Golden visa
Easy residency
No wealth tax
No inheritance tax
Flat tax
Crypto tax friendly
English friendly
Low cost
High quality healthcare
Safe
Very safe
Politically stable
Family friendly
Expat community large
Digital nomad hub
Mountains
Timezone europe
СтолицаAndorra la Vella
ЯзыкиCatalan, Spanish, French, Portuguese
ВалютаEUR (€)
Часовой поясCET+01:00
Телефонный код+376
РегионEurope
Андорра: кратко
Эффективный налог7%
приблизительно
Эффективный подоходный налог
7%
при $100 тыс. в год
Корпоративный налог
10%
стандартная ставка
НДС
4.5%
стандартная ставка
Налоговое резидентство
183 days
в год для квалификации
Визовые маршруты
6
документированные пути
Гражданство
20 years
проживания требуется
Подоходный налог с физических лиц
0%
€0 – €24,000
5%
€24,001 – €40,000
10%
€40,001 and above
Progressive tax system with flat 10% maximum, no wealth or inheritance taxes, and 4.5% VAT
Indefinite with employment continuation (typically 1yr → 2yr → 3yr → long-term after 7 years)
Processing
6 weeks
Applied from
In country
Employment
Employment Work Permit (Seasonal/Temporary)
Initial duration
6 months
Maximum duration
18 months (3 six-month renewals)
Processing
4 weeks
Applied from
Embassy
Other
Family Reunification
Initial duration
Matches sponsor residency duration
Maximum duration
Indefinite while sponsor remains resident
Processing
6 weeks
Applied from
In country
Вид на жительство — лишь одна часть переезда. Наше руководство по релокации в Андорру поможет спланировать банковские вопросы, жильё, регистрацию компании, налоговое сопровождение и прибытие.
Результаты исследований
Выводы по резидентству: Андорра
Выводы основаны на имеющихся в профиле данных о маршрутах резидентства, налогах и политике.
Modeled tax position
At €100,000 of taxable income, the stored brackets produce an estimated 7% effective personal income-tax rate.
Tax module and calculated brackets · высокий уверенность
Documented route choice
The profile documents 6 relocation routes. Compare income, capital, work rights and processing time before selecting one.
Visa module · высокий уверенность
Presence planning
The recorded minimum-stay baseline is 183 days; individual routes and tax-residency rules may impose different conditions.
Residency module · высокий уверенность
Долгосрочный статус
No conventional permanent-residency status is recorded; long-term planning depends on renewals and the citizenship route.
Residency module · высокий уверенность
Most important recent change
Passive Residency Investment Threshold Increased January 2026 — Andorra's parliament approved an omnibus law on January 22, 2026, dramatically increasing passive residency requirements. Minimum investment raised from €600,000 to €1,000,000 (or €400,000 via Housing Fund alternative). Refundable deposits converted to non-refundable state payments (€50,000 main + €12,000/dependent). If purchasing real estate, minimum €800,000 per property required. Applicants who filed before Jan 22, 2026 follow old rules. This shifts Andorra from 'accessible tax alternative...
Dated profile alert · высокий уверенность
Недавние изменения
Недавние изменения по резидентству и налогам в Андорре
Правила здесь изменились достаточно недавно, поэтому старые руководства неверны. Каждый пункт ссылается на источник, из которого он взят.
critical
Passive Residency Investment Threshold Increased January 2026
Andorra's parliament approved an omnibus law on January 22, 2026, dramatically increasing passive residency requirements. Minimum investment raised from €600,000 to €1,000,000 (or €400,000 via Housing Fund alternative). Refundable deposits converted to non-refundable state payments (€50,000 main + €12,000/dependent). If purchasing real estate, minimum €800,000 per property required. Applicants who filed before Jan 22, 2026 follow old rules. This shifts Andorra from 'accessible tax alternative...
Self-Employed Residency Now Requires €50,000 Non-Refundable Payment (Jan 2026)
As of January 2026, self-employed residency applicants must pay €50,000 to the state as a non-refundable contribution (previously refundable AFA deposit). Exception: waived for high-tech digital economy companies meeting specific criteria. Applicants must hold majority participation in company and demonstrate effective management.
Catalan Language Requirement Increased for Residency (2024)
Andorra now requires basic A1-A2 level Catalan proficiency for residency permits (previously no formal requirement). This applies to all new residents. Language testing and potential civil integration interviews conducted in Catalan. Non-Catalan speakers should budget 3-6 months for language preparation before applying.
Digital Nomad Visa Limited to 50 Annual Permits (Plus Shared Pool)
Digital nomad residency permits capped at 50 annually. Additionally, 50 entrepreneur visa slots available. Combined maximum 100 permits across both categories. Once 50 digital nomad slots filled, applications can still be granted if total pool <100, but cannot exceed 100 total. Popular program—early application recommended.
Andorra does not offer permanent residency (PR) status. All residence permits are time-limited and must be renewed according to schedules (initially 1-2 years, later 3-10 years). Only pathway to indefinite stay without renewal is citizenship (20-year minimum requirement). Plan accordingly for long-term residency strategy.
Andorra does not recognize dual citizenship. Applicants seeking Andorran citizenship must renounce their prior nationality completely. No exceptions for EU citizens or cultural ties.
Can I work remotely for a company outside Andorra on a tourist visa?
No. Working remotely (even for foreign companies) on a tourist visa violates visa conditions. You must apply for either Digital Nomad Residency (if income >€4,570/month from foreign sources) or Active Residency (Employment). Digital Nomad Visa requires only 90 days/year physical presence and no CASS contributions.
visas
What is the most affordable residency path for a digital nomad?
Digital Nomad Visa is most affordable for remote workers: €191 application fee + document costs (~€200-400), no €50k deposit, no CASS contributions (private insurance only), 90 days/year stay minimum, access to tax-resident status and 0-10% income tax on global income. Passive Residency now requires €1M+ investment (post-Jan 2026).
visas
Is Andorra a tax haven or legitimate tax jurisdiction?
Andorra is a legitimate tax jurisdiction with formal double-taxation treaties (10 countries including France, Spain, Belgium). It complies with OECD standards and international tax reporting requirements (AEOI). Not a tax haven per se, but offers legitimately low tax rates (0-10% income tax, no wealth/inheritance tax). Residency must be established genuinely (either 183+ days or center of vital interests).
tax
How is cryptocurrency taxed in Andorra?
Each crypto transaction (exchange, conversion, sale) is treated as a capital gains or loss event. Taxed at 10% on gains. Losses offset gains same year or forward. No special exemption for holding period (unlike real estate). Shares/investment fund holdings <25% exempt; holdings >10 years exempt capital gains (applies to most crypto holdings), but this exemption typically applies to company shares, not raw crypto assets.
tax
Can I bring my family if I get residency in Andorra?
Yes. Spouses (including registered civil partners) and dependent children can apply for family reunification under your residency. They acquire same residency status and tax benefits. No separate income/investment threshold for dependents under family reunification; they rely on sponsor's financial qualification. Children ages 18-25 eligible if studying full-time, unmarried, and dependent.
visas
What happens to my tax residency if I split time between Andorra and another country?
Tax residency determined by 183-day threshold or center of vital interests. If you spend <183 days in Andorra but >183 in another country, you're not tax resident in Andorra (likely tax resident there instead). If you spend 183+ days in Andorra, you're tax resident regardless of time elsewhere. Some double-tax treaties have tie-breaker rules (permanent home, center of interests, habitual abode, nationality). Consult tax advisor for specific situation.
residency
How long does it take to get Andorra residency?
Typical timeline: 2-8 weeks processing + 1-2 weeks document preparation = 6-10 weeks total. Digital nomad and self-employed typically 6-8 weeks. Passive residency (investment) typically 8 weeks after complete application. Some sources report faster processing (4-6 weeks) depending on completeness of initial application. Must travel to Andorra for medical exam and permit pickup (1-2 days).
visas
Can I get Andorran citizenship without living there 20 years?
Exception: If you completed secondary education in Andorran school system, citizenship path drops to 10 years residency (instead of 20). No citizenship-by-investment program exists. Fast-track citizenship programs unavailable. Standard path: 20 years legal residency + Catalan A1-A2 language proficiency + civics/history test + nationality renunciation.
residency
Do I pay U.S. taxes if I'm an American tax resident in Andorra?
Yes. U.S. citizens pay U.S. federal income tax on worldwide income regardless of residency. However, Foreign Earned Income Exclusion (~$130,000+/year for 2025-2026) and Foreign Tax Credit reduce U.S. tax liability. Andorra has not signed tax treaty with U.S. (only 10 countries total). Consult U.S. tax advisor; FBAR and FATCA filing still required.
tax
What is the cost of living in Andorra for a family of four?
Estimated €2,730-3,260/month excluding rent (2024-2025 data). Rent adds €800-2,500+/month depending on location/size. Utilities ~€100-150/month, groceries ~€300-400/month, internet ~€40/month. Overall 25-30% lower than major EU cities, but higher than Southeast Asia/Eastern Europe. Housing market most expensive component; tight rental supply increases pressure.
practical
Маршруты резидентства
6 маршрутов резидентства в Андорре
Каждый маршрут ниже составлен на основе правил, записанных в этом профиле. Откройте карточку, чтобы увидеть требования, сборы и список документов.
Digital nomad
Digital Nomad Visa
Two-year residency permit for remote workers and freelancers earning outside Andorra. Designed for individuals who do not require a specific geographic location for work and use technology/telecommunications. Only 90 days/year physical presence required.
Initial duration
2 years
Maximum duration
10 years (after initial 2yr + 2yr + 3yr renewals)
Processing
8 weeks typical
Applied from
In country
Income required
€4,570 per month
Годовой доход
€54,840 per year
Application fee
€191 government
Cost per family member
€95.50
Renewal fee
€150
Remote work allowedДа
Local work allowedНет
Family includedДа
Path to permanent residencyНет
Path to citizenship after 20 yearsДа
Полные требования и документы
Требования
Must not require a specific geographic location for work
Must use technology and telecommunications for work
Ministry of Economy must issue favorable decision
Must demonstrate remote work status (employment contract or proof of freelance clients outside Andorra)
Commitment to reside minimum 90 days per calendar year in Andorra
Comprehensive health insurance coverage for applicant and dependents
Условия
Private health insurance
Yes
Clean criminal record
Yes
Подтверждение проживания
Yes
Access to state education
No
Доступ к здравоохранению
Private only
Должно быть апостилировано
Certificate of no criminal record
Birth certificates (if bringing dependents)
Marriage certificates
Должно быть переведено
All documents into Catalan, Spanish, or French
Criminal record certificates
Employment contracts or freelance agreements
Сроки действия документов
Criminal record certificate
90 days
Medical examination
180 days
Продление
Submit proof of continued remote work status, accommodation in Andorra, valid health insurance, minimum 90-day stay record. Payment of renewal fee to migration service.
Additional fees
Document legalization and translation costs: €200-400. Medical examination: €50-80.
Tax treatment
Tax residency is generally based on spending >183 days/year in Andorra or having the center of economic interests there (IRPF Art. 8); the 90-day requirement is an administrative minimum-stay rule for this permit, not a tax-residency rule. Tax residents are taxed on worldwide income under progressive IRPF rates (0–10%).
Примечания
Limited quota of 50 permits available annually (can extend to 100 total if entrepreneur quota unused). Increased Catalan language requirements since 2024 (A1-A2 level). Cannot establish business or work locally in Andorra. Income must derive from professional activities outside Andorra.
Investment-based residency for high-net-worth individuals, retirees, and investors with external income sources. Allows tax-efficient status without requirement to work or live in Andorra majority of the year. Updated January 2026: minimum investment raised to €1,000,000 or €400,000 Housing Fund alternative.
Annual income proof of €52,100 (€17,370 per dependent)
Private health insurance for applicant and dependents
Medical certificate issued in Andorra (for those over 16)
Proof of accommodation ownership or rental agreement
Certificate of Good Conduct (apostilled)
Marriage/partnership certificates if applicable
Birth certificates for dependent children
Vaccination records and medical certificates for children under 16
Условия
Private health insurance
Yes
Clean criminal record
Yes
Подтверждение проживания
Yes
Access to state education
No
Доступ к здравоохранению
Private only
Должно быть апостилировано
Certificate of no criminal record
Birth certificates
Marriage certificates
Proof of income (certificates from banks/employers)
Должно быть переведено
All documents into Catalan, Spanish, or French
Employment verification letters
Income documentation
Investment account statements
Сроки действия документов
Criminal record certificate
90 days
Medical examination
180 days
Income documentation
90 days
Продление
Provide proof of investment maintenance, 90+ days stay in year, valid health insurance, ongoing income documentation, clean tax record, continued property ownership/rental.
Additional fees
€12,000 per dependent (non-refundable state payment as of Jan 2026). Document translation and apostille: €200-400. Medical examination: €50-80.
Tax treatment
Tax resident status; 0-10% income tax on global income; no wealth, inheritance, or capital gains tax (subject to holding period). Dividends from Andorran companies exempt.
Примечания
CRITICAL 2026 UPDATE: Investment threshold increased from €600,000 to €1,000,000 (or €400,000 via Housing Fund). Deposits converted to non-refundable state payments (€50,000 main + €12,000/dependent). If real estate investment chosen, minimum €800,000 per property required. Collective investment funds limited to 36-month holding period then must redirect. 6-month period from permit grant to complete investment. Applicants who filed before Jan 22, 2026 follow old rules.
For self-employed professionals and entrepreneurs establishing business in Andorra. Requires 183+ days/year residence and active business operation. Updated Jan 2026: now requires €50,000 non-refundable state payment (waived for high-tech digital economy companies).
Establish and operate business in Andorra (must hold majority participation)
Demonstrate effective management and real economic activity (not 'paper company')
Minimum 183 days/year physical presence in Andorra
Must establish main and effective residence in Andorra
Professional/technical qualifications relevant to business (may be required)
Business plan or company registration documents
Условия
Private health insurance
No
Clean criminal record
Yes
Подтверждение проживания
Yes
Access to state education
Yes
Доступ к здравоохранению
Public
Продление
Provide proof of business operation (tax returns, employment records if applicable), 183+ day residence confirmation, business accounts, continued majority ownership.
Additional fees
Document translation: €100-200. Company registration fees: €300-500 depending on entity type.
Tax treatment
Tax resident status; global income taxed 0-10% progressive; no wealth/inheritance tax. Corporate tax on business profits at 10% (5% on first €50,000 if turnover <€100,000 for 3 years). Can deduct business expenses.
Примечания
€50,000 non-refundable state payment required as of Jan 2026 (waived for digital economy/high-tech companies meeting certain criteria). Must prove real economic activity and avoid 'paper company' designation. CASS social security contributions mandatory. Family members may apply separately under other categories. Quota restrictions may apply for new business startups.
Work permit processing: costs vary, typically €300-500. Employer bears most costs.
Tax treatment
Tax resident status; global income taxed 0-10% progressive; no wealth/inheritance tax; employer CASS contributions at 15.5%.
Примечания
Employer sponsorship required. Andorra has strict annual work permit quotas (~900/year for employment residency category). Priority given to specialized skills not available locally. Minimum salary is Andorran minimum wage (€1,525/month) but actual pay may be higher depending on role. Family may join via family reunification (spouse, dependent children).
Short-term work authorization for seasonal workers in tourism, hospitality, and seasonal industries. Valid 6 months initially, renewable up to 3 times total.
Initial duration
6 months
Maximum duration
18 months (3 six-month renewals)
Processing
4 weeks typical
Applied from
Embassy
Income required
€1,523 per month
Application fee
€46.34 government
Renewal fee
€46.34
Remote work allowedНет
Local work allowedДа
Family includedНет
Path to permanent residencyНет
Path to citizenshipНет
Полные требования и документы
Требования
Employment contract for seasonal work
Employer company registration
Medical examination
Valid passport
Условия
Private health insurance
Yes
Clean criminal record
Yes
Подтверждение проживания
Yes
Access to state education
No
Доступ к здравоохранению
Private only
Продление
Employer renewal request, updated medical certification, proof of continued employment.
Additional fees
Consular service fees €50-100 if applying through embassy outside Andorra.
Tax treatment
Non-resident tax regime (10% flat tax on Andorra-source income); tax residency not established.
Примечания
Designed for temporary seasonal work (winter/summer). Does not lead to residency or tax residency status. Multiple renewals capped at 3 times (18 months total). Popular in ski resort and hospitality sectors.
For spouses, registered partners, and dependent children of active/passive residents to join in Andorra.
Initial duration
Matches sponsor residency duration
Maximum duration
Indefinite while sponsor remains resident
Processing
6 weeks typical
Applied from
In country
Remote work allowedДа
Local work allowedДа
Family includedНет
Path to permanent residencyНет
Path to citizenship after 20 yearsДа
Полные требования и документы
Требования
Proof of family relationship (marriage/partnership/birth certificate)
Sponsoring family member must be established resident
Sponsoring family member must have sufficient accommodation and income
Health insurance for all family members
Medical examination
Условия
Private health insurance
Yes
Clean criminal record
Yes
Подтверждение проживания
Yes
Access to state education
Yes
Доступ к здравоохранению
Public
Продление
Renewed together with sponsoring family member; proof of continued family relationship and financial support.
Additional fees
Document translation and apostille: €200-400.
Tax treatment
Same tax resident status and benefits as sponsoring family member.
Примечания
Children to age 25 if studying full-time and unmarried. Partners must be spouses or registered civil partners. Streamlines family migration process compared to individual applications.
Налоговое резидентство, ПМЖ и гражданство в Андорре
Налоговое резидентство, постоянное резидентство и гражданство — это три разных часа. Они редко идут с одинаковой скоростью.
183
Дни для налогового резидентства
Проводите больше этого времени в календарном году, и вас обычно считают налоговым резидентом.
Другие тесты, которые могут сделать вас резидентом
Permanent home location: If you have a permanent home in Andorra, you may be considered tax resident even with <183 days (measured by facility, duration, regularity of use)
Center of vital interests: Concentration of family, economic interests, professional activities; if Andorran center >foreign center, may establish tax residency
Habitual abode: Place where you habitually live; if Andorra is primary habitual residence, supports tax residency
Economic and family center: Primary source of income, business location, family base location all factor into tax residency determination
Exception: Frontier workers (Spain/France daily commuters employed by Andorran entity) are NOT tax residents despite 183+ days rule
Отсутствует
Постоянное место жительства
Andorra does not appear to have a separate permanent/indefinite residence permit status; residence authorizations are time-limited and must be renewed. However, long-term stay is possible via successive renewals: after 7 years from the initial grant of a residence-and-work authorization, “les renovacions successives es lliuren per períodes d’una durada de deu anys”. Citizenship is the only route to an indefinite status that does not require permit renewals.
20 years
Гражданство
20-year citizenship pathway makes Andorra unattractive for those seeking quick citizenship. No citizenship-by-investment program. Dual citizenship explicitly forbidden; must renounce prior nationality completely. Language requirement increased in 2023-2024 to strengthen cultural integration. Path available to any legal resident (active, passive, digital nomad after 20 years), but alternative 10-year path available only if applicant completed secondary education in Andorran school system.
Процесс
After 20 years legal residence (active or passive residency), apply to Ministry of Interior. If completed studies in Andorra, requirement drops to 10 years residence. Pass Catalan language test (A1-A2 level), civics/history interview in Catalan, background check. Renounce previous nationality (Andorra prohibits dual citizenship). Application processed by government; approval discretionary but procedurally defined.
Что это дает вам
Indefinite residence rights (no renewal required)
Andorran passport (visa-free to 171 countries as of 2025)
Unrestricted employment rights
Full political participation (voting, candidacy if meets criteria)
No deportation risk
Equal property ownership rights
Consular protection abroad
No distinction from native-born citizens
Доступно
Yes
Residency required first
Yes
Dual citizenship
No
Renunciation required
Yes
Language test
Yes
Language level
A1-A2 (basic) in Catalan; verbal interview in Catalan
Civics test
Yes
Interview
Yes
By investment
No
Минимальное пребывание
183 days per year
Physical presence required
Yes
Налоги
Система Progressive, 7% эффективная
Progressive tax system with flat 10% maximum, no wealth or inheritance taxes, and 4.5% VAT
Ставки подоходного налога в Андорре
Годовой доход
Ставка
€0 – €24,000
0%
€24,001 – €40,000
5%
€40,001 and above
10%
Корпоративный налог10%
Standard rate
Small business rate5%
Below €50,000
Taxed on distribution onlyNo
Whether retained profits are taxed
НДС4.5%
Registration above €40,000
Social security — employee6.5%
Of gross salary
Social security — employer15.5%
Of gross salary
Self-employed contribution22%
Minimum €563.42 per month
Contribution capUncapped
Salary ceiling for contributions
Contributions waivableNo
Capital gains — short term15%
Capital gains — long term0%
Dividends0%
From resident companies
Foreign dividends10%
From non-resident entities
Crypto10%
Capital gains
Wealth taxNo
Inheritance taxNo
Property taxYes
Exit taxNo
Условия, которые имеют значение
Capital gains
Capital gains from securities and business shares (10%) included in general income tax. Different rates apply to real estate based on holding period.
Capital gains exemptions
Shares owned less than 25% of company or owned for 10+ years are exempt. Real estate: 15% if held <1 year, decreasing by 1% annually to 0% after 13 years. Primary residence exempt if another property purchased within 6 months.
Dividends
Dividends are not subject to withholding tax for either residents or non-residents receiving from Andorran companies.
Dividend exemptions
Dividends paid by Andorran-resident companies to Andorran residents are fully exempt. Dividends from non-resident entities taxed at income tax rate.
Crypto
Cryptocurrencies and digital assets treated as capital gains or losses under IRPF. Each crypto-to-crypto exchange or conversion triggers taxable event. No special exemptions for holding period; gains taxed at 10% savings rate.
Social security
Digital nomads on digital nomad visa do not require CASS contributions; only private health insurance required. Rates split: 10% general branch (3% employee / 7% employer) + 12% retirement (3.5% employee / 8.5% employer). Self-employed minimum €563.42/month (2025 rate, 5.54% increase from 2024). Reduced regimes available for startup phase (25% of average salary) and certain age groups.
Property tax
0.1% of average net book value annually for holdings; 4% transfer tax on property purchase (1.75-2.5% government + ~2% municipality); capital gains on real estate vary 0-15% by holding period.
Exit tax
No exit tax on leaving Andorra tax residency.
Специальные режимы
Personal10%
Digital Nomad Residency
2 years initial, renewable
Special visa for remote workers and freelancers working for companies outside Andorra. Only 90 days/year minimum stay required.
Одобрение
8 weeks
Зарубежный доход освобожден
No
Статус
Open to new applicants
Вторая запись для этого режима не согласуется с rate и duration.
Записано как
General
ID записи
digital-nomad-visa
Ставка
0%
Продолжительность
2 years initial, renewable for 2 years, then 3 years, then 10-year renewals
Вторая запись полностью
Special visa for remote workers and freelancers working for companies outside Andorra. Allows global individuals to establish tax residency with lower physical presence requirements than active residency.
Кто имеет право
Foreign individuals with no specific geographic location requirement for work; use technology/telecommunications. Must earn 3x Andorran minimum wage (€1,523.33/month base = €4,570/month equivalent). Ministry of Economy must approve.
Что вы получаете
Only 90 days/year minimum stay (vs. 183 for active residency)
No CASS social contributions required
Private health insurance only
No €50,000 deposit required (unlike self-employed residency)
Tax-resident status possible with reduced physical presence
Can be granted for up to 100 total permits (50 digital nomad + 50 entrepreneur slots)
Как подать заявку
Apply to Ministry of Economy with proof of remote work, accommodation proof, health insurance, financial means. Must establish main and effective residence in Andorra.
Примечания
Cannot engage in economic activities within Andorra. Income from professional activities outside Andorra is taxable under global income rules but benefit from territorial exemptions under special regime. Recently tightened requirements in 2023 (Law 42/2022) to focus on digital economy contribution.
Право на участие и процесс
Кто имеет право
Foreign individuals working remotely for companies outside Andorra. Must earn 3x Andorran minimum wage (~€4,570/month).
Что вы получаете
Only 90 days/year minimum stay
No CASS social contributions
Tax-resident status with reduced physical presence
Как подать заявку
Apply to Ministry of Economy with proof of remote work, accommodation, health insurance, financial means.
Примечания
Standard 10% max rate applies. No additional personal tax benefit beyond territorial exemptions.
Corporate2%
Patent Box Regime
Ongoing while IP conditions met
Effective 2% corporate tax rate on income derived from qualifying intellectual property (patents, software, trade secrets).
Одобрение
12 weeks
Статус
Open to new applicants
Право на участие и процесс
Кто имеет право
Companies deriving income from qualifying IP assets developed in Andorra.
Что вы получаете
Effective 2% corporate tax rate on qualifying IP income
80% deduction on IP-related profits
Как подать заявку
Register qualifying IP and apply for patent box treatment with tax authorities.
Примечания
Andorra aims to become a tech hub; this regime incentivizes IP-based businesses.
Corporate0%
Holding Company Regime
Ongoing while holding conditions met
Tax exemption for holding companies managing participations in non-resident companies. 0% on dividends and capital gains from foreign subsidiaries.
Одобрение
8 weeks
Статус
Open to new applicants
Право на участие и процесс
Кто имеет право
Andorran companies that only manage and hold participations in non-resident companies.
Что вы получаете
0% tax on dividends from foreign subsidiaries
0% tax on capital gains from share transfers
0% withholding on dividends to shareholders
Как подать заявку
Structure company as pure holding; register with tax authorities.
Примечания
Company must exclusively manage participations in non-resident entities.
General10%
Non-Resident Flat Tax
Ongoing for non-resident status
Flat 10% tax on Andorran-source income for non-residents (those not meeting tax residency criteria).
Зарубежный доход освобожден
Yes
Статус
Open to new applicants
Право на участие и процесс
Кто имеет право
Non-tax residents with income-generating activities in Andorra (employment, business, rental, etc.)
Что вы получаете
Simple flat-rate calculation (no progressive brackets)
Only Andorra-source income taxed
Как подать заявку
Automatic on non-resident employment or business registration
Примечания
Applies to frontier workers (Spain/France daily commuters) and other non-residents with income in Andorra. Does not apply to global income.
Честное соответствие
Подходит ли вам Андорра?
Ни одна страна не подходит всем. Эта оценка показывает как преимущества, так и компромиссы одновременно.
Снимок решения
Личный налог7% эффективная
ВышеНиже
Progressive tax system with flat 10% maximum, no wealth or inheritance taxes, and 4.5% VAT
Годовое присутствиеминимум 183 дня
Полный годЛегче
Используйте правило минимального пребывания как базовую линию планирования; отдельные маршруты могут накладывать различные условия.
Выбор маршрута6 документированных маршрутов
ОграниченныйШире
Сравните документированные пути получения резидентства, прежде чем решить, какой маршрут подходит вашим обстоятельствам.
Долгосрочный статусБез постоянного проживания
ДольшеБыстрее
Andorra does not appear to have a separate permanent/indefinite residence permit status; residence authorizations are time-limited and must be renewed. However, long-term stay is possible via successive renewals: after 7 years from the initial grant of a residence-and-work authorization, “les renovacions successives es lliuren per períodes d’una durada de deu anys”. Citizenship is the only route to an indefinite status that does not require permit renewals.
Вы оцените
Competitive tax system:
0% income tax on first €24,000 annually, maximum 10% on income, no wealth tax, no inheritance tax, no capital gains tax on shares held >10 years or owned <25%. VAT is 4.5%.
Multiple residency pathways:
Digital nomad visa (90 days/year), passive investment residency, self-employed residency, employment-based residency, family reunification options.
Low cost of living:
30% lower than major EU cities; utilities 40-68% cheaper than France/Spain; electricity among cheapest in Europe due to hydroelectric generation.
Healthcare performance is frequently cited strongly in international studies (including Lancet 2017);
public CASS system covers 90% hospital costs, 75% outpatient; 3.33 physicians per 1000 residents.
Показать еще 11 преимуществ
Strong public safety profile with low violent crime relative to many countries and active border controls.
Scenic location and outdoor lifestyle:
Year-round activities (skiing, mountain biking, road cycling, hiking, water sports); 10.2 million tourists annually.
Strong euro currency:
Uses EUR; no currency conversion needed; stable EU monetary agreement since 2011.
High-quality education:
Multilingual schools (Catalan, Spanish, French, English); international school options available.
Stable, predictable governance:
Coprincipality with constitutional democracy since 1993; low corruption; consistent rule of law.
Among Europe's fastest internet speeds; reliable infrastructure supporting remote work.
No AirBnB/short-term rental chaos:
Housing regulated; does not permit mass short-term rentals, protecting residential stability.
Path to EU travel:
Visa-free travel to Spain/France (Schengen neighbors) and EU countries; passport holders get 171 countries visa-free.
Close to major EU hubs:
2.5-3 hours to Barcelona, Toulouse; easy weekend travel to Mediterranean or French Riviera.
Diverse expat community:
Nationals from 50+ countries; Spanish, French, Portuguese, British, Russian, Chinese communities established.
Планировать с учетом
Без постоянного проживания:
All permits time-limited, must renew regularly (initially 1-2yr, later 3-10yr). Only citizenship (20yr minimum) provides indefinite stay.
Expensive property market:
€3,000-4,000/m² residential; €800+/m² for land. House prices risen 50% since 2019. Rental market tight; deposits 1-2 months rent + furnished premium.
Increased residency thresholds (2026):
Passive residency now €1M investment minimum (raised from €600k Jan 2026). €50,000 non-refundable state payment required (previously refundable). Self-employed also require €50k deposit.
No airport or train service:
Accessible only by car from Spain/France (3+ hours minimum from major airports). No direct international transport; requires 'visa run' to neighboring countries.
Показать еще 14 компромиссов
Language barrier:
Catalan required for government/administrative work; increasingly A1-A2 baseline for residency; language courses helpful but time-consuming.
Limited employment opportunities:
Small labor market (~88,000 population); foreigners require work permits with annual quotas (~900/year combined categories). Competitive for specialized roles.
Remote location feels isolating:
Small expat bubbles exist but community relatively small; perceived as 'remote mountain valley' despite proximity to major cities.
Limited entertainment industry; small venues; touring difficult from remote location
Эта оценка носит качественный и общий характер. Ваши обстоятельства и цели должны определять окончательное решение.
Ваш сценарий
Рассчитайте результат: Андорра
Моделируйте налоги и проверяйте документированные маршруты, используя информацию, уже проверенную в этом руководстве по резидентству.
Моделируемый результат
Андорра
Только оценка налогаПравила указаны для 2026Профиль проверен 2026-02-08
Введённый доход
100 000 €
Эффективная ставка подоходного налога
6.8%
Смоделированный подоходный налог
6 800 €
Смоделированные социальные взносы
Не моделируется для этого рабочего статуса
Доход после смоделированного подоходного налога
93 200 €
Социальные взносы никогда не вычитаются: сохранённые профили фиксируют ставки, но не базы взносов, минимумы или максимумы, к которым эти ставки применяются. Неизвестный взнос никогда не считается нулевым.
Базовые проверки маршрутов переезда
3 из 6 маршрутов соответствуют всем смоделированным порогам
Эти проверки сравнивают введённые факты только с сохранёнными порогами. Юридическая пригодность, квоты, документация и разрешение на работу не оцениваются.
Digital Nomad VisaТребования всё ещё не проверены
Ежемесячный доход · 4 570 € · достигнут
Годовой доход · 54 840 € · достигнут
Справка об отсутствии судимости — не проверено этим инструментом
Подтверждение медицинской страховки — не проверено этим инструментом
Подтверждение проживания — не проверено этим инструментом
Удалённая работа задокументирована
191 €зафиксированный сбор за подачу заявки — не входит в эти проверки и никогда не учитывается как капитал.
Passive Residency (Golden Visa)Порог не достигнут
Ежемесячный доход · 4 337 € · достигнут
Годовой доход · 52 100 € · достигнут
Инвестиционный капитал · 1 000 000 € · не достигнут
Справка об отсутствии судимости — не проверено этим инструментом
Подтверждение медицинской страховки — не проверено этим инструментом
Подтверждение проживания — не проверено этим инструментом
Удалённая работа задокументирована
3 000 €зафиксированный сбор за подачу заявки — не входит в эти проверки и никогда не учитывается как капитал.
Active Residency (Self-Employed)Требования всё ещё не проверены
Ежемесячный доход · 1 523 € · достигнут
Годовой доход · 18 276 € · достигнут
Справка об отсутствии судимости — не проверено этим инструментом
Подтверждение проживания — не проверено этим инструментом
Удалённая работа задокументирована
50 000 €зафиксированный сбор за подачу заявки — не входит в эти проверки и никогда не учитывается как капитал.
Active Residency (Employment)Порог не достигнут
Ежемесячный доход · 1 525 € · достигнут
Годовой доход · 18 300 € · достигнут
Справка об отсутствии судимости — не проверено этим инструментом
Подтверждение проживания — не проверено этим инструментом
Удалённая работа задокументирована — не достигнут
Employment Work Permit (Seasonal/Temporary)Порог не достигнут
Ежемесячный доход · 1 523 € · достигнут
Справка об отсутствии судимости — не проверено этим инструментом
Подтверждение медицинской страховки — не проверено этим инструментом
Подтверждение проживания — не проверено этим инструментом
Удалённая работа задокументирована — не достигнут
46 €зафиксированный сбор за подачу заявки — не входит в эти проверки и никогда не учитывается как капитал.
Family ReunificationТребования всё ещё не проверены
Справка об отсутствии судимости — не проверено этим инструментом
Подтверждение медицинской страховки — не проверено этим инструментом
Подтверждение проживания — не проверено этим инструментом
Подтверждение спонсора или отношений — не проверено этим инструментом
Удалённая работа задокументирована
Как это рассчитывается
Диапазон дохода
Ставка
Налог на этот диапазон
€0 – €24,000
0%
€0
€24,000 – €40,000
5%
€800
Выше €40,000
10%
€6,000
Общий смоделированный подоходный налог: 6 800 €
Tax brackets for 2026 remain unchanged from 2024-2025: 0% (€0-24k), 5% (€24k-40k), 10% (€40k+)
Capital gains on real estate decline 1% per year from 15% (year 1) to 0% (year 13+)
Digital nomad visa holders exempt from CASS contributions; only private insurance required
Подоходный налог использует сохранённые ставки для Андорра, применяемые по диапазонам. Социальные взносы не вычитаются: записанные ставки остаются только для отображения, пока не будет подтверждена база взносов, минимум и максимум для выбранного статуса работы. Проверки маршрута сравнивают введённые доход и капитал с задокументированными порогами; это не решение о праве.
This data is for informational purposes only. It is not tax, legal, or immigration advice. Always consult qualified professionals before making relocation decisions.
Этот запрос существует только в вашем браузере для этой сессии. Ничего не отправляется. Распечатайте его или сохраните как PDF, а затем покажите налоговому или иммиграционному специалисту.
Сценарий, как введён
Направление
—
Введённый доход
—
Рабочая ситуация
—
Доступный капитал
—
Смоделированный расчёт
Смоделированный подоходный налог
—
Смоделированные социальные взносы
—
Промежуточный итог
—
Даты правил
—
Не смоделировано: социальные взносы, налоговые вычеты и льготы, налог на выезд из страны происхождения или финальные декларации, налоговые договоры и стоимость жизни.
Последняя проверка 2026-02-08 по 50 источникам с уверенностью высокий. This data is for informational purposes only. It is not tax, legal, or immigration advice. Always consult qualified professionals before making relocation decisions.
Data current through Q1 2026. Reflects January 22, 2026 omnibus law changes to passive and self-employed residency. Sources include official government documents, recent news, and community resources. Recommend verification of specific policies with Andorran immigration authorities before application, as regulatory environment evolving rapidly (2026 shows significant tightening).
Legal planning only — this is not advice on avoiding tax or immigration rules.
Влияние высокий: Tax brackets for 2026 remain unchanged from 2024-2025: 0% (€0-24k), 5% (€24k-40k), 10% (€40k+) tax-brackets-2026
Влияние высокий: Capital gains on real estate decline 1% per year from 15% (year 1) to 0% (year 13+) capital-gains-real-estate
Влияние высокий: Digital nomad visa holders exempt from CASS contributions; only private insurance required no-cgas-for-digital-nomads
Внутренние ссылки на источники: s1s3s4s6s14s33s43
Visas
высокий уверенность · Версия модуля 1.0.0
Влияние высокий: Digital nomad minimum income 3x minimum wage (€1,523.33 = €4,570/month) digital-nomad-income-threshold
Влияние высокий: Passive residency investment raised to €1M (or €400k Housing Fund) with non-refundable €50k payment effective Jan 22, 2026 passive-residency-2026-changes
Влияние высокий: Self-employed residency now requires €50,000 non-refundable state payment (waived for digital economy companies) self-employed-deposit-2026
Внутренние ссылки на источники: s2s7s8s9s19s20s21s22s25s39
Residency
высокий уверенность · Версия модуля 1.0.0
Влияние высокий: Andorra offers no permanent residency (PR) status; all permits time-limited and renewable pr-unavailable
Влияние высокий: Citizenship requires 20 years legal residence + Catalan A1-A2 proficiency + civics test + nationality renunciation citizenship-20-year-minimum
Влияние высокий: Andorra does not permit dual citizenship; must renounce prior nationality no-dual-citizenship
Внутренние ссылки на источники: s5s12s13s16s31s35s42
Pros and cons
высокий уверенность · Версия модуля 1.0.0
Влияние средний: Cost of living 30% lower than major EU/US cities but higher than Southeast Asia/Eastern Europe cost-of-living-comparative
Влияние низкий: Healthcare ranking references Lancet's 2017 comparison and should be treated as historical context; current rankings may differ. healthcare-ranking
Влияние средний: Annual employment quota 900 slots competitive; actual availability varies by sector and season employment-quota-competitive
Внутренние ссылки на источники: s5s26s28s31s35s44s47s49s52
Карта документов
Профиль поставляется со своей собственной картой макета. Эта страница использует свой собственный дизайн, поэтому карта воспроизводится здесь полностью.
Andorra Overview /andorra/overview
Модули: country
Welcome to Andorraheroякоря: headlinesummaryданные: country.headlinecountry.summary
Not Ideal Fornot-ideal-forякоря: poor-fitmismatchesexclusionsданные: modules.prosCons.data.notIdealFor
Как исследовался этот профиль
Tax data: Use official Andorran tax authority resources and recent law amendments.
Visa data: Compile all residency visa types with income thresholds and processing times.
Residency: Define tax residency triggers and citizenship pathway.
Sources: Prioritize official government, OECD, and recent news (2024-2026).
Следующий шаг
Чтение — это легкая часть.
Разместите один запрос и сравните проверенных поставщиков услуг в Андорре — резидентство, жильё, налоги и сам переезд. Ваши данные скрыты, пока вы сами не решите, с кем говорить.