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 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.
Key facts
| Top income tax | 10% |
|---|---|
| Dividend tax | 0% |
| Corporate tax | 10% |
| Rezydencja podatkowa | po 90 dniach — Passive permit (90 days/yr) + Andorra as main base of economic interests; else >183 days |
| Typowa ścieżka pobytu | 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 |
| Typ klimatu | temperate oceanic · 7° / 25° (Andorra la Vella) |
Residence programmes in Andorra
- Passive residence (residence without gainful activity) — Inwestycja CHF 376'000 · changing · 2026-10
- Active residence – self-employed / own company — Inwestycja CHF 2'820 · changing · 2026-10
- Residence for professionals with international activity — Dochód / rok CHF 45'000 · changing · 2026-10
- Residence for persons of scientific, cultural or sporting interest — Inwestycja 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?
po 90 dniach. 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
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.