Moving to Andorra: taxes, residence and life
How to become tax resident in Andorra: personal, dividend and corporate tax, 6 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Andorra the top income tax rate is 10%, dividends are taxed at up to 0% and companies pay 10% corporate tax.
How to move and become tax resident
To become tax resident in Andorra you need at least 90 days a year (Passive permit (90 days/yr) + Andorra as main base of economic interests; else >183 days). The typical route is Passive residence (non-lucrative) — €1m investment: €1m Andorran investment (Law 2/2026; €400k housing-fund option) + €50k non-refundable payment (+€12k/dependant), private health insurance, clean record, means There are 3 open residence programmes in Andorra — see the list below.
Living there
Andorra la Vella has a temperate oceanic climate with winter highs around 7 °C and summer highs around 25 °C.
Key facts
| Top income tax | 10% |
|---|---|
| Dividend tax | 0% |
| Corporate tax | 10% |
| Résidence fiscale | après 90 jours — Passive permit (90 days/yr) + Andorra as main base of economic interests; else >183 days |
| Voie de résidence typique | Passive residence (non-lucrative) — €1m investment — €1m Andorran investment (Law 2/2026; €400k housing-fund option) + €50k non-refundable payment (+€12k/dependant), private health insurance, clean record, means |
| Type de climat | temperate oceanic · 7° / 25° (Andorra la Vella) |
Residence programmes in Andorra
Active programmes
- Residence for persons of scientific, cultural or sporting interest — Investissement CHF 47'000 · 2026-10
- Residence and work permit – employee (quota) — employment · 2026-10
- Family reunification — family · 2026-10
Changes or availability under review
- Passive residence (residence without gainful activity) — Investissement CHF 376'000 · 2026-10
Threshold raised €600k→€1m and €50k deposit made non-refundable by Law 2/2026 (Feb 2026)
- Active residence – self-employed / own company — Investissement CHF 2'820 · 2026-10
€50k deposit became non-refundable Feb 2026; stricter renewal (two refusals → 12-month bar)
- Residence for professionals with international activity — Revenu / an CHF 45'000 · 2026-10
Deposit treatment under Law 2/2026 unclear (likely non-refundable)
Plan your residence route
Frequently asked questions
How many days do I need to spend in Andorra to become tax resident?
après 90 jours. 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
How much tax will I pay in Andorra?
In Andorra the top income tax rate is 10%, dividends are taxed at up to 0% and companies pay 10% corporate tax.
Which residence programmes does Andorra offer?
Residence for persons of scientific, cultural or sporting interest (CHF 47'000); Residence and work permit – employee (quota); Family reunification; Passive residence (residence without gainful activity) (CHF 376'000); Active residence – self-employed / own company (CHF 2'820)
What is the usual way to move to Andorra?
Passive residence (non-lucrative) — €1m investment. €1m Andorran investment (Law 2/2026; €400k housing-fund option) + €50k non-refundable payment (+€12k/dependant), private health insurance, clean record, means
Compare with nearby countries
Albania · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia · Finland
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