Active residence – self-employed / own company (Residència i treball per compte propi)

Changes or availability under review — €50k deposit became non-refundable Feb 2026; stricter renewal (two refusals → 12-month bar)

Active residence – self-employed / own company is a residence route in Andorra (Podnikatel). Foreign-investment authorisation + Andorran company (SL capital €3k) in which applicant holds significant/majority stake and is administrator with real activity; non-refundable €50k to AFA (Law 2/2026; qualified professionals exempt); social security (CASS) registration; must live 183+ days/yr.

Planning reference · Data snapshot 2026-10

Figures and requirements are indicative database snapshots, not newly verified eligibility decisions or personalised tax calculations. A residence permit does not automatically determine tax residence. Confirm conditions, deadlines and amounts in their original currency with the relevant authorities.

Tax residence in Andorra

Passive permit (90 days/yr) + Andorra as main base of economic interests; else >183 days

Permit alone ≠ tax residence; IRPF max 10%; spouse + minor children presumption

Residence certificate: DTF TRC; since 2025 proof of daily life (bank, lease, utilities) required

Your previous country applies its own residence tests separately. If both countries treat you as resident, the applicable tax treaty may resolve treaty residence.

Relocation planning guides

Open Andorra on the interactive map →otevřít v databázi → →Oficiální stránka ↗

Entrepreneur and startup residence routes →

Requirements at a glance

The minimum qualifying investment is about CHF 2'820. You must spend about 183 days a year in the country to keep it. Spouse and children can usually be included. Permanent residence: after 20 years. Citizenship can be possible after about 20 years.

How holders are taxed

IRPF max 10%; CIT 10%; dividends from Andorran company exempt; CASS social contributions

Next steps

Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.

Kategorie	Podnikatel
Investice	CHF 2'820
Poplatky (rodina)	CHF 47'500
Příjem / rok	—
Majetek	—
Min. pobyt	183
TP	20
Občanství	20
Práce	ownBusiness
Způsobilost	all
Daň	IRPF max 10%; CIT 10%; dividends from Andorran company exempt; CASS social contributions
Stav k	2026-10

Oficiální stránka

otevřít v databázi →

General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.