Passive residence (residence without gainful activity) (Residència sense activitat lucrativa (residència passiva))

Changes or availability under review — Threshold raised €600k→€1m and €50k deposit made non-refundable by Law 2/2026 (Feb 2026)

Passive residence (residence without gainful activity) is a residence route in Andorra (Sijoittaja- / kultainen viisumi). Law 2/2026 (from 13 Feb 2026): €1m in Andorran assets (property >€800k each, shares, Andorran debt/funds ≤36 mo, life insurance, AFA deposit) or €400k into Housing Fund; plus non-refundable €50k to AFA (+€12k/dependant); income ≥300% min wage (+100%/dependant); health insurance; 90 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 →avaa tietokannassa → →Virallinen sivu ↗

Residence by investment: compare routes and obligations →

Requirements at a glance

The minimum qualifying investment is about CHF 376'000. You need an annual income of about CHF 45'000. You must spend about 90 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% (first €24k exempt) if tax resident (183 days/centre of interests); no wealth/inheritance tax

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.

Luokka	Sijoittaja- / kultainen viisumi
Sijoitus	CHF 376'000
Maksut (perhe)	CHF 69'600
Tulot / v	CHF 45'000
Varat	—
Väh. oleskelu	90
PR	20
Kansalaisuus	20
Työ	no
Kelpoisuus	all
Verot	IRPF max 10% (first €24k exempt) if tax resident (183 days/centre of interests); no wealth/inheritance tax
Tilanne	2026-10

Virallinen sivu

avaa tietokannassa →

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.