--- title: "Moving to Andorra: requirements, residency and tax (2026)" url: https://andorrefiscal.fr/en/ description: "Moving to Andorra in 2026: the right residency for your profile, income tax of 10% at most, procedures, costs and leaving France. Sourced guide." updated: 2026-10-10 language: en publisher: Andorre Fiscal (https://andorrefiscal.fr) --- # Moving to Andorra, no grey areas > Markdown version of the page https://andorrefiscal.fr/en/ (Andorre Fiscal), up to date as of 10 October 2026. To cite this page, use its address: https://andorrefiscal.fr/en/ Residency, tax, procedures: the sourced guide to Andorra’s rules and their effects in France, up to date with the 2026 reforms. What is your plan? - [Working as an employee in Andorra](https://andorrefiscal.fr/en/#parcours): For an Andorran company - [Setting up my company](https://andorrefiscal.fr/en/#parcours): And running it from Andorra - [Clients abroad](https://andorrefiscal.fr/en/#parcours): Freelancer, consultant, creator - [Living on my assets](https://andorrefiscal.fr/en/#parcours): Investor or retiree Your status in 1 minute, no sign-up [Estimate my tax](https://andorrefiscal.fr/en/#impot) - 10% [Income tax](https://andorrefiscal.fr/en/tax/andorra-income-tax) top rate · [source](https://www.portaljuridicandorra.ad/L2014005) - 10% [Corporate income tax](https://andorrefiscal.fr/en/tax/andorra-corporate-tax) standard rate · [source](https://www.portaljuridicandorra.ad/L2010095) - 4.5% [IGI, Andorra’s VAT](https://andorrefiscal.fr/en/tax/andorra-vat-igi) standard rate · [source](https://www.portaljuridicandorra.ad/L2012011) - 22% [CASS contributions](https://andorrefiscal.fr/en/tax/social-security-cass) employee + employer · [source](https://www.cass.ad/cotitzacions-recarrecs-sancions) - €0 [Wealth and inheritance](https://andorrefiscal.fr/en/tax/andorra-tax-system) no tax 01 Your pathway ## Which status do you need to move to Andorra? Your profile determines your status. Choose your situation: conditions, tax and the pitfall to avoid, on a single screen. Torn between two profiles? The guidance test shows, in four questions, which status to look into. [Take the test](https://andorrefiscal.fr/en/#parcours) Self-employed residency ### Entrepreneur, company director You are setting up or taking over an Andorran company. - **of the capital, with effective management**: > 34% - **paid to the AFA, non-refundable**: €50,000 - **a year to renew**: 183 days #### The conditions - More than 34% of the capital of an Andorran company and an effective management role - A foreign investment authorisation - A €50,000 payment to the AFA, final - A registered, trading business within 3 months #### Tax - Corporate income tax: 10%, with a minimum tax since 2024 - Self-employed CASS: €587.95 a month in 2026 (reduced base in the first year) **Watch out.** Without premises, or decisions taken in Andorra, the company can be recharacterised by the French tax authorities. [The entrepreneur’s pathway](https://andorrefiscal.fr/en/profiles/entrepreneur) [The status in detail: Self-employed residency](https://andorrefiscal.fr/en/residency/self-employed-residency) Verified on 10 October 2026 International professional ### Freelancer, consultant Your clients are mostly outside Andorra. - **of services used outside Andorra**: 85% - **refundable deposit with the AFA**: €47,500 - **minimum presence a year**: 90 days #### The conditions - At least 85% of your services used outside Andorra - A business based in Andorra, with one employee at most - A €47,500 deposit with the AFA, plus €9,500 per dependant, refundable - A very small annual quota (10 places announced for 2026) #### Tax - Income tax: 0, 5 or 10% depending on the amount - With fewer than 183 days of presence, Andorran tax residency requires the centre of your economic interests to be there **Watch out.** The quota is very small: self-employed residency, through a company, is often the alternative route. [The freelancer’s pathway](https://andorrefiscal.fr/en/profiles/freelancer) [The status in detail: International professional](https://andorrefiscal.fr/en/residency/international-professional) Verified on 10 October 2026 Self-employed or international ### Content creator Video, streaming, publishing or online training. - **corporate income tax**: 10% - **paid to the AFA (self-employed)**: €50,000 - **to be tax resident, as a rule**: 183 days #### The conditions - Most often: an Andorran company in which you hold more than 34% - A genuine business in Andorra, checked at each renewal - Or international professional status if your services are used outside Andorra - At least 183 days a year to renew self-employed residency #### Tax - Company profits: 10%; your pay: 0, 5 or 10% - As an Andorran tax resident, you are taxed on your worldwide income, platforms included **Watch out.** A “paper” move does not hold up: presence, premises and life in Andorra are checked. [The YouTuber’s pathway](https://andorrefiscal.fr/en/profiles/content-creator) [The status in detail: Types of residency](https://andorrefiscal.fr/en/residency/residency-types) Verified on 10 October 2026 Residence and work ### Employee You have a job offer from an Andorran company. - **permits in the general quota**: 900 - **CASS contribution paid by you**: 6.5% - **income tax**: 0 to 10% #### The conditions - An employment contract with an Andorran company - A place in the general quota (900 permits until April 2027) - Catalan at A1 level at the first renewal - A one-year permit, renewed for two-year periods #### Tax - Income tax: 0% up to €24,000, 5% up to €40,000, 10% above that - CASS: 6.5% paid by you, 15.5% by the employer **Watch out.** Your French tax residency is not broken as long as your household remains in France. [The employee’s pathway](https://andorrefiscal.fr/en/profiles/employee) [The status in detail: Work permit](https://andorrefiscal.fr/en/residency/work-permit) Verified on 10 October 2026 Passive residency ### Retiree You are moving to Andorra for your retirement. - **to invest in Andorra**: €1,000,000 - **minimum annual income**: ≈ €56,500 - **minimum presence a year**: 90 days #### The conditions - The passive residency conditions: €1,000,000 invested and €50,000 paid to the AFA - Income above three times the annual minimum wage, pensions included - Private health insurance covering 100% of costs (sickness only after 60) - At least 90 days in Andorra a year #### Tax - Private pension: taxable in Andorra (0, 5 or 10% depending on the amount) - French civil service pension: remains taxable in France **Watch out.** The France–Andorra treaty contains a subtlety for lightly taxed pensions: have your case checked. [The retiree’s pathway](https://andorrefiscal.fr/en/profiles/retiree) [The status in detail: Passive residency](https://andorrefiscal.fr/en/residency/passive-residency) Verified on 10 October 2026 Passive residency ### Investor, private income You will live on your assets, with no business activity in Andorra. - **to invest in Andorra**: €1,000,000 - **paid to the AFA, non-refundable**: €50,000 - **minimum presence a year**: 90 days #### The conditions - €1,000,000 invested in Andorra, or €400,000 in the public Housing Fund; more than €800,000 per property - A €50,000 payment to the AFA, plus €12,000 per dependant, final - Income above three times the annual minimum wage (about €56,500) - Health insurance covering 100% of costs, and a place in the annual quota #### Tax - Savings income: 10% above €3,000; Andorran dividends exempt - No wealth tax, and no tax on inheritances or gifts **Watch out.** No professional activity is allowed, not even remote work for foreign clients. [The investor’s pathway](https://andorrefiscal.fr/en/profiles/investor) [The status in detail: Passive residency](https://andorrefiscal.fr/en/residency/passive-residency) Verified on 10 October 2026 Family reunification ### Family You are moving with your spouse and children. - **per dependant for passive residency, final**: €12,000 - **tax-free if your spouse has no income**: €40,000 - **free state school systems**: 3 #### The conditions - Passive residency or international professional: your family follows as dependants, with the application or later - Residence and work permit: family reunification after 3 months of legal residence - Sufficient means (one more annual minimum wage per dependant), suitable housing and insurance for everyone - For French nationals, the 2000 convention between France, Spain and Andorra also provides a right of settlement for the family #### Tax - Tax-free personal allowance raised from €24,000 to €40,000 if your spouse has no income - A €1,000 reduction per child under 25 **Watch out.** If your spouse and children stay in France, your household stays there too: as a rule, you remain taxable in France. [The family’s pathway](https://andorrefiscal.fr/en/profiles/family) [The status in detail: Family reunification](https://andorrefiscal.fr/en/residency/family-reunification) Verified on 10 October 2026 02 Your tax ## Taxes in Andorra: how much would you pay? Choose an amount: income tax is calculated live, according to Andorran law. The other taxes are summarised alongside, with their source. Without JavaScript, the calculation does not follow what you type: here is the example of a gross salary of €60,000 a year. Estimated income tax €2,230 i.e. **€186** a month · average rate **3.7%** Tax base: **€54,300** (gross minus 6.5% CASS and a 3% flat-rate allowance capped at €2,500) Next step: [find the right residency status](https://andorrefiscal.fr/en/tools/which-residency-permit) **Assumptions and limits** - Single person, no dependants, tax resident in Andorra. - Income from employment, business activities, pensions or property. Savings income is taxed separately: 10% above €3,000. - Calculation: 10% above €24,000, minus the 50% tax credit capped at €800 (Llei 5/2014, Articles 35, 43 and 46). - Not taken into account: the allowance raised to €40,000 for a couple where the spouse has no income, dependants, main residence, pension plans, tax credits, your French situation. These items often reduce the tax. Other taxesAndorraFrance - Savings incomeabove €3,000; Andorran dividends exempt 10% 12.8% + social levies - Corporate income taxwith a minimum tax since 2024 10% 25% - VAT (IGI)standard rate 4.5% 20% - Wealth None IFI above €1.3m of property assets - Inheritance, giftsonly a gift of real property outside the family bears ITP None 5 to 60% depending on the relationship Andorra: consolidated texts as at 10 October 2026. France: reference rates, excluding the high-income contributions and special cases. [Compare with French income tax](https://andorrefiscal.fr/en/tools/france-andorra-tax-comparison): And in France? Income tax in both countries on the same taxable income: the 2026 French scale with the décote, Andorran law, assumptions shown. Open the comparison tool 03 What has changed ## Moving to Andorra in 2026: what has changed Many sites still show the old amounts. Here are the reforms that matter, with their official text. 13 Feb 2026Residency ### [Passive residency: €1,000,000](https://andorrefiscal.fr/en/news/llei-2-2026-passive-residency) Before: €600,000 The threshold rises from €600,000 to €1,000,000 (€400,000 in the public Housing Fund). The €50,000 paid to the AFA is no longer refunded, as for the self-employed. [BOPA no. 15, Llei 2/2026](https://bopadocuments.blob.core.windows.net/bopa-documents/038015/pdf/CGL_2026_02_12_10_11_12.pdf) 13 Feb 2026Property ### [Buying a home: 6% for a foreigner](https://andorrefiscal.fr/en/news/foreign-property-buyers-tax-6-percent) Before: 3% The foreign property investment tax doubles for a home and rises to 10% from the second flat. It also applies to residents who have lived in Andorra for less than 3 years. [Llei 3/2024, amended in 2026](https://www.portaljuridicandorra.ad/L2024003) 9 Oct 2026Transparency ### [EU blacklist: still not listed](https://andorrefiscal.fr/en/news/eu-tax-haven-blacklist-october-2026) The European update of non-cooperative jurisdictions does not name Andorra, which has automatically exchanged its banking data since 2018. [European Commission](https://taxation-customs.ec.europa.eu/news/council-updates-eu-list-non-cooperative-tax-jurisdictions-cooperation-delivers-further-progress-2026-10-09_en) Coming up [Association agreement with the EU](https://andorrefiscal.fr/en/news/eu-andorra-association-agreement): signing announced for 19 October 2026. Nothing changes until it is ratified. [All the news](https://andorrefiscal.fr/en/news) 04 The steps ## How to move to Andorra: the 6 steps A project that takes several months to prepare, on both sides of the border. 1. ### Choose your status Activity, investment, presence: each residency has its own conditions. [Take the test](https://andorrefiscal.fr/en/#parcours) 2. ### Check the French side Tax domicile, exit tax, income that will remain taxed in France. [The France checklist](https://andorrefiscal.fr/en/#avant-de-partir) 3. ### Put your application together Criminal record certificate, medical certificate, insurance, means, housing. [The documents](https://andorrefiscal.fr/en/residency/application-process) 4. ### Obtain the permit Application to the Immigration Service, within the quotas, then payment to the AFA. [Costs and payments](https://andorrefiscal.fr/en/residency/costs-afa-deposit) 5. ### Settle in Housing, registration in your parish, CASS, bank, children’s school. [Renting a home](https://andorrefiscal.fr/en/living-in-andorra/renting) 6. ### Keep your commitments Minimum presence, renewals, Catalan, tax return. [Renewal](https://andorrefiscal.fr/en/residency/renewal-permanent-residency) 05 Before you leave ## On the French side: the checklist before you leave Andorran residency does not automatically free you from French tax. Tick each point once it is checked, ideally with a professional. **0** / 6 points checked France–Andorra tax treaty of 2 April 2013, in force since 1 July 2015: [text on Légifrance](https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000030907404) - [The guide](https://andorrefiscal.fr/en/tax/leaving-france-tax-residency#domicile) - [The guide](https://andorrefiscal.fr/en/tax/tax-residency#convention) - [The guide](https://andorrefiscal.fr/en/tax/leaving-france-tax-residency#exit-tax) - [The guide](https://andorrefiscal.fr/en/tax/france-andorra-tax-treaty#revenus) - [The guide](https://andorrefiscal.fr/en/tax/france-andorra-tax-treaty#pensions) - [The guide](https://andorrefiscal.fr/en/tax/france-andorra-tax-treaty#nationalite) 06 Living in Andorra ## Everyday life in Andorra: the appeal and the drawbacks Nature on your doorstep, schools in French, healthcare reimbursed by the CASS. And a trade-off to know about before you leave. - ≈ 90,000 inhabitants Andorra la Vella and Escaldes concentrate services, shops and jobs. - 7 parishes From Canillo to Sant Julià de Lòria, across 468 km² of mountains. - 3 school systems Andorran, French and Spanish: state-run and free. - ≈ 3 hrs from Toulouse Two and a half to three hours from Barcelona by road. Illustrative images. The trade-off **Housing remains the sticking point.** The market is tight; a foreign buyer can only acquire one house or two flats, and pays a tax of 6 to 10% on top of property transfer tax. Healthcare is reimbursed at 75% (90% in hospital) through your referring GP, 33% otherwise: top-up insurance is common. [Living in Andorra: pros and cons](https://andorrefiscal.fr/en/living-in-andorra) 07 Frequently asked questions ## Moving to Andorra: frequently asked questions And a few misconceptions to correct. Answers checked as at 10 October 2026. ### What are the requirements for moving to Andorra? You need a residence permit, which depends on your activity: a job with an Andorran employer (work permit, within the quota), an Andorran company in which you hold more than 34% (self-employed residency, €50,000 paid to the AFA), clients abroad (international professional, €47,500 deposit) or no activity (passive residency, €1,000,000 invested). In every case: criminal record certificate, insurance, housing and sufficient means. [Read: Becoming resident in Andorra](https://andorrefiscal.fr/en/residency) ### Is Andorra a tax haven? Not in the sense of the official lists: as at 10 October 2026, Andorra is on neither the European Union’s list of non-cooperative jurisdictions nor the French list. It is a country with moderate taxation, with income tax capped at 10%, which has automatically exchanged banking information with France since 2018. [Read: Is Andorra a tax haven?](https://andorrefiscal.fr/en/tax/is-andorra-a-tax-haven) ### Does buying a flat give you residency? No. A purchase gives no right to residency. Passive residency requires €1,000,000 invested in Andorra, a non-refundable €50,000 payment, sufficient means, health insurance and a place in the annual quota. A foreign buyer can, moreover, only acquire one house or two flats, and pays a 6% tax (10% from the second flat). [Read: Buying property › Does buying give you the right to residency?](https://andorrefiscal.fr/en/living-in-andorra/buying-property#residence) ### How many days must you spend in Andorra? At least 90 days a year for passive residency and for international professional status, and 183 days to renew self-employed residency. To be an Andorran tax resident, you normally need more than 183 days in the country, or the centre of your economic interests in Andorra. [Use: 183-day counter](https://andorrefiscal.fr/en/tools/183-day-counter) ### Can a passive resident work remotely? No. They may only manage their own assets and be an unpaid director of their own companies. Working for foreign clients falls under other statuses, such as that of professional with international reach. [Read: Passive residency › What passive residency prohibits](https://andorrefiscal.fr/en/residency/passive-residency#interdits) ### Can France keep taxing me? Yes, if your household, your main professional activity or the centre of your economic interests remain in France (Article 4 B of the CGI). French-source income, such as rent from a property located in France, remains taxable there. Leaving can also trigger the exit tax. [Read: Leaving France for tax purposes › Becoming a non-resident for French tax purposes: the criteria of Article 4 B](https://andorrefiscal.fr/en/tax/leaving-france-tax-residency#domicile) ### How much does Andorran social security cost? For an employee, 22% of gross salary: 6.5% paid by the employee and 15.5% by the employer. A self-employed worker pays €587.95 a month in 2026, with reduced bases when starting out. [Read: CASS: social security contributions](https://andorrefiscal.fr/en/tax/social-security-cass) ### Do you have to give up French nationality? Not to live in Andorra as a resident. Andorran nationality, in principle available after 20 years of residence, does however require giving up your original nationality. [Read: Andorran nationality › France–Andorra dual nationality: not possible, you must renounce](https://andorrefiscal.fr/en/residency/andorran-citizenship#double-nationalite) Your situation isn’t listed? The guidance test shows, in four questions, which status to look into and its conditions. [Take the test](https://andorrefiscal.fr/en/#parcours) Our method - **Primary sources** Consolidated laws, BOPA, CASS, Légifrance: every figure links to the text. - **Honest dates** Every key figure carries its verification date. - **Trade-offs included** Contributions, housing, genuine presence, French obligations. - **Dated corrections** A reported error is checked against the text and corrected, and the page shows its new date. [Read our method](https://andorrefiscal.fr/en/methodology)