Moving to Andorra: taxes, residence and life
How to become tax resident in Andorra: personal, dividend and corporate tax, 6 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
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 6 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. The economy grew +2.5% in 2025; the IMF forecasts 2% for 2026. Its passport opens about 146 countries without a visa in advance. Security: No conflict exposure.
Key facts
| Top income tax | 10% |
|---|---|
| Dividend tax | 0% |
| Corporate tax | 10% |
| 税務上の居住地 | 90 日後 — Passive permit (90 days/yr) + Andorra as main base of economic interests; else >183 days |
| あなたのルート | 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 |
| 旅券 | 146 か国へビザ免除または到着ビザで渡航可能 |
| Economic growth | +2.5% (2025), forecast 2% (2026) |
| 気候区分 | temperate oceanic · 7° / 25° (Andorra la Vella) |
| 戦争・紛争 | none — No conflict exposure |
| すべての自然災害 | 2/10 |
| 銀行の健全性 | 7.5/10 · A+ |
| 財産の保護 | 8/10 |
| 冬の住宅の暖かさ | 9.5/10 |
Residence programmes in Andorra
- Passive residence (residence without gainful activity) — 投資額 CHF 376'000 · changing · 2026-10
- Active residence – self-employed / own company — 投資額 CHF 2'820 · changing · 2026-10
- Residence for professionals with international activity — 所得 / 年 CHF 45'000 · changing · 2026-10
- Residence for persons of scientific, cultural or sporting interest — 投資額 CHF 47'000 · open · 2026-10
- Residence and work permit – employee (quota) — employment · open · 2026-10
- Family reunification — family · open · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Andorra to become tax resident?
90 日後. 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?
Passive residence (residence without gainful activity) (CHF 376'000); Active residence – self-employed / own company (CHF 2'820); Residence for professionals with international activity; Residence for persons of scientific, cultural or sporting interest (CHF 47'000); Residence and work permit – employee (quota)
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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