# Andorre Fiscal

> The fully sourced guide to moving to Andorra: Andorran taxation (income tax, corporate tax, IGI, CASS contributions), residency statuses, starting a business, daily life and comparison with France, for people considering a move to Andorra, especially from France. Every page is checked against the official texts, dated and sourced.

Notes for AI assistants:

- Language: English. 84 pages, up to date as of 11 October 2026; each page shows its verification date. Other languages: Français: https://andorrefiscal.fr/llms.txt; Català: https://andorrefiscal.fr/ca/llms.txt.
- Sources: texts published in the BOPA (Butlletí Oficial del Principat d’Andorra), Govern d’Andorra, CASS, Portal jurídic d’Andorra; on the French side, Légifrance, BOFiP and impots.gouv.fr. Verification method: https://andorrefiscal.fr/en/methodology
- Authors: the Andorre Fiscal editorial team (https://andorrefiscal.fr/en/about). Publisher, hosting and funding: https://andorrefiscal.fr/en/transparency
- General information, not advice: each page sets out the rules in force on its verification date, based on the official texts; it is no substitute for a professional review of a situation (lawyer, tax adviser, gestoria).
- Markdown version of every content page: add “.md” to its address (home page: https://andorrefiscal.fr/en/index.md). Full content in a single file: https://andorrefiscal.fr/en/llms-full.txt
- To cite a page, use its HTML address (without “.md”).

## Home

- [Moving to Andorra, no grey areas](https://andorrefiscal.fr/en/): Moving to Andorra in 2026: the right residency for your profile, income tax of 10% at most, procedures, costs and leaving France. Sourced guide.

## Tax: Andorran taxes and leaving France

- [The Andorra–France tax guides](https://andorrefiscal.fr/en/tax): Every Andorra tax guide: income tax, corporate tax, IGI (VAT), CASS, tax residency, the France–Andorra treaty and French exit tax.
- [Taxation in Andorra: the tax system, tax by tax](https://andorrefiscal.fr/en/tax/andorra-tax-system): Taxes in Andorra in 2026: income tax 0 to 10%, corporate tax 10%, IGI (VAT) 4.5%, CASS 22%, no wealth tax, no inheritance tax.
- [Income tax in Andorra (IRPF): rates and calculation](https://andorrefiscal.fr/en/tax/andorra-income-tax): Andorra income tax (IRPF) 2026: 0% up to €24,000, 5% up to €40,000, 10% above. Savings income, tax returns, examples up to €150,000.
- [Corporate income tax in Andorra](https://andorrefiscal.fr/en/tax/andorra-corporate-tax): Corporate tax in Andorra: 10% rate, minimum taxation since 2024, patents and software, dividends, holding companies, French-side risks.
- [VAT in Andorra: IGI, its six rates and its rules](https://andorrefiscal.fr/en/tax/andorra-vat-igi): Andorra’s VAT, the IGI: 4.5% at the general rate; 0%, 1%, 2.5%, 3.5% or 9.5% depending on the goods. Returns, property, invoices and France.
- [Dividends, savings and capital gains: tax in Andorra](https://andorrefiscal.fr/en/tax/dividends-capital-gains): Capital gains and dividends in Andorra: Andorran dividends exempt, savings income at 10% above €3,000, your home exempt after 10 years.
- [CASS: social security contributions in Andorra in 2026](https://andorrefiscal.fr/en/tax/social-security-cass): CASS in Andorra in 2026: 22% of salary (6.5% employee, 15.5% employer). Self-employed: €587.95 a month on the standard base.
- [Cryptocurrencies in Andorra: how gains are taxed](https://andorrefiscal.fr/en/tax/cryptocurrency-tax): Crypto tax in Andorra: how a resident’s capital gains are taxed, holding versus trading, the digital assets law, and French exit tax when you leave.
- [Becoming a tax resident in Andorra: conditions and proof](https://andorrefiscal.fr/en/tax/tax-residency): Becoming tax resident in Andorra: over 183 days or your centre of interests. Why a residence permit is not enough, French criteria, proof.
- [France–Andorra tax treaty: who taxes what?](https://andorrefiscal.fr/en/tax/france-andorra-tax-treaty): France–Andorra double tax treaty (2013): residence, pensions, dividends (15% at most), property, nationality clause. Inheritance excluded.
- [Leaving France for Andorra for tax purposes](https://andorrefiscal.fr/en/tax/leaving-france-tax-residency): Leaving France for Andorra for tax purposes: Article 4 B, departure-year tax returns, exit tax with no automatic deferral, income France still taxes.
- [Andorra vs France taxes: the comparison](https://andorrefiscal.fr/en/tax/andorra-vs-france-taxes): Andorra vs France taxes in 2026: income (0–10% vs 0–45%), dividends, companies (10% vs 25%), VAT, social charges, wealth, inheritance.
- [Inheritance and gifts between France and Andorra: who taxes what?](https://andorrefiscal.fr/en/tax/inheritance-tax-france-andorra): France–Andorra inheritance: no inheritance tax in Andorra, but France taxes heirs living in France (6 years out of 10) and French assets.
- [Is Andorra still a tax haven?](https://andorrefiscal.fr/en/tax/is-andorra-a-tax-haven): Is Andorra a tax haven? Not on the EU list (9 October 2026), the French list (ETNC) or the OECD’s; automatic information exchange since 2018.

## Residency: statuses, conditions and procedures

- [Becoming resident in Andorra: permits and conditions](https://andorrefiscal.fr/en/residency): How to become resident in Andorra: employee, self-employed, passive, international professional or digital nomad. Requirements, costs, quotas.
- [Types of residency in Andorra: active, passive and other statuses](https://andorrefiscal.fr/en/residency/residency-types): Active or passive residency in Andorra? Employee, self-employed, passive, international professional, digital nomad: what each requires.
- [Work permit in Andorra: the residence and work permit](https://andorrefiscal.fr/en/residency/work-permit): Work permit in Andorra: a contract with an Andorran employer, a quota of 900 permits until 30 April 2027, duration, Catalan A1 then A2.
- [Active (self-employed) residency in Andorra: conditions and procedure](https://andorrefiscal.fr/en/residency/self-employed-residency): Self-employed residency in Andorra: over 34% of an Andorran company, €50,000 to the AFA (non-refundable), business active within 3 months.
- [Passive residency in Andorra: conditions and cost in 2026](https://andorrefiscal.fr/en/residency/passive-residency): Passive residency in Andorra: €1,000,000 invested, €50,000 to the AFA (non-refundable), resources of 300% of the minimum wage, 90 days.
- [International professional residency: the status for freelancers in Andorra](https://andorrefiscal.fr/en/residency/international-professional): Freelancing in Andorra without a company? International professional status: 85% of services outside Andorra, €47,500 deposit, 90 days.
- [Digital nomads in Andorra: residency for remote workers](https://andorrefiscal.fr/en/residency/digital-nomad): Digital nomad residency in Andorra: remote work for a foreign employer or foreign clients. Requirements, resources, 90 days, cost and tax.
- [Cross-border worker: working in Andorra while living in France](https://andorrefiscal.fr/en/residency/cross-border-worker): Working in Andorra while living in France: cross-border work authorisation, quota, CASS, tax, tax treaty; and the reverse case.
- [Getting your residency in Andorra: application, steps and timescales](https://andorrefiscal.fr/en/residency/application-process): How to get residency in Andorra: appointment at the Immigration Service, criminal record, medical check, housing, fees and response times.
- [Cost of residency in Andorra: AFA deposit, fees and other costs](https://andorrefiscal.fr/en/residency/costs-afa-deposit): What Andorra residency really costs: €50,000 non-refundable to the AFA (passive, self-employed), €47,500 refundable (international), fees.
- [Family reunification and dependants in Andorra](https://andorrefiscal.fr/en/residency/family-reunification): Family reunification in Andorra: spouse, children, parents. Resources, housing, insurance, the sum per dependant, timescales and costs.
- [Renewal and “permanent” residency in Andorra](https://andorrefiscal.fr/en/residency/renewal-permanent-residency): Renewing Andorra residency: durations, when to apply, presence required, Catalan A1 then A2, refusals, and the 10-year “permanent” permit.
- [Obtaining Andorran nationality](https://andorrefiscal.fr/en/residency/andorran-citizenship): Andorran citizenship under Llei 8/2026: 20 years of residence, 10 after schooling in Andorra, marriage, Catalan B1, no dual nationality.

## Business: companies, self-employment, online businesses

- [Doing business in Andorra: setting up, running or relocating your business](https://andorrefiscal.fr/en/business): Setting up a company, working for yourself, opening a business account, bookkeeping, moving your business to Andorra: the 2026 guides.
- [Setting up a company in Andorra](https://andorrefiscal.fr/en/business/set-up-a-company): Setting up a company in Andorra, even as a non-resident: SL from €3,000, €300 investment authorisation, notary, register, licence, timescales.
- [Self-employed or sole trader in Andorra: the two legal routes](https://andorrefiscal.fr/en/business/self-employed): Working for yourself in Andorra: a regulated profession in your own name or your own company (over 34%). CASS from €146.99 a month.
- [E-commerce, SaaS, consulting: running an online business from Andorra](https://andorrefiscal.fr/en/business/online-business): E-commerce, SaaS or consulting from Andorra: residency status, business licence, IGI, VAT for EU clients, the IOSS scheme, software.
- [Foreign investment in Andorra: the prior authorisation](https://andorrefiscal.fr/en/business/foreign-investment): Investing in Andorra without living there: prior authorisation under Llei 5/2025, €300, response in 2 months, exemptions, property limits, penalties.
- [Holding company in Andorra: what the law allows, what France looks at](https://andorrefiscal.fr/en/business/holding-company): Holding company in Andorra: holding SL or SA, 10% corporate tax, dividends and gains received, authorisation, substance, French scrutiny.
- [Basing your company in Andorra: the economic substance required](https://andorrefiscal.fr/en/business/economic-substance): Basing your company in Andorra: real activity within 18 months, management on site, 183 days. French side: place of management, risks.
- [Accounting in Andorra: a company’s obligations](https://andorrefiscal.fr/en/business/accounting-and-filings): Accounting in Andorra: compulsory books, accounts within 6 months, IS in July, half-yearly IGI, fines. Gestoria, accountant: who does what?
- [Opening a business bank account in Andorra](https://andorrefiscal.fr/en/business/business-bank-account): Opening a company bank account in Andorra: capital certificate, anti-money laundering checks, documents, CRS, 9.5% IGI, deposit guarantee.
- [Relocating your company or business from France to Andorra](https://andorrefiscal.fr/en/business/moving-your-business-from-france): Relocating your company or business to Andorra: Article 4 B, exit tax, what happens to your SARL or SAS, French clients and VAT, timetable.
- [Invoicing between France and Andorra: VAT, IGI and invoice details](https://andorrefiscal.fr/en/business/vat-france-andorra): Invoicing between France and Andorra: no intra-Community VAT, NRT, reverse charge, exports, IGI on imports, private clients.

## Living in Andorra: housing, healthcare, schools, cost of living

- [Living in Andorra: pros, cons and everyday life](https://andorrefiscal.fr/en/living-in-andorra): Living in Andorra in 2026: pros and cons, requirements, rents, salaries, healthcare, schools, parishes. Official figures, all dated.
- [Andorra at a glance: the country, its population and institutions](https://andorrefiscal.fr/en/living-in-andorra/andorra-at-a-glance): Andorra in 2026: 90,021 inhabitants, seven parishes, two co-princes, the euro without being in the EU or the Schengen area. The official facts.
- [The cost of living in Andorra, compared with France](https://andorrefiscal.fr/en/living-in-andorra/cost-of-living): The cost of living in Andorra compared with France in 2026: IGI of 4.5%, inflation of 4.8%, official rents per m², energy, budget.
- [Renting a home in Andorra: rents, leases and Llei 11/2026](https://andorrefiscal.fr/en/living-in-andorra/renting): Renting long term in Andorra in 2026: official average rent per m², listing prices, the 5-year lease, the deposit and the new Llei 11/2026.
- [Buying property in Andorra as a foreigner](https://andorrefiscal.fr/en/living-in-andorra/buying-property): Buying property in Andorra as a foreigner: €4,570 per m² on average for a flat (mid-2026), authorisation, purchase cap, IEI tax of 6% or 10%.
- [Healthcare and health insurance in Andorra](https://andorrefiscal.fr/en/living-in-andorra/healthcare): Healthcare in Andorra in 2026: the CASS reimburses 75% of consultations and 90% of hospital care with a referring GP. Top-up cover, EHIC.
- [Opening a bank account in Andorra: resident or non-resident](https://andorrefiscal.fr/en/living-in-andorra/bank-account): Opening a bank account in Andorra, resident or not: authorised banks, documents, source of funds, fees, SEPA, deposit guarantee, French tax.
- [Where to live in Andorra: the seven parishes](https://andorrefiscal.fr/en/living-in-andorra/parishes): Where to live in Andorra? The 7 parishes compared, from Canillo to Sant Julià de Lòria: 2026 population, rents, services, comú taxes.
- [Schools in Andorra: French, Andorran or Spanish](https://andorrefiscal.fr/en/living-in-andorra/schools): Schools in Andorra: the French system from nursery to the Lycée Comte de Foix, plus the Andorran and Spanish systems, all free. Enrolment.
- [Getting to Andorra and getting around: road, train, plane, bus](https://andorrefiscal.fr/en/living-in-andorra/getting-to-andorra): How to get to Andorra from France or Spain: airports, L’Hospitalet station, buses, the Envalira tunnel, snow tyres, journey times.
- [Cars in Andorra: driving licence, registration and insurance](https://andorrefiscal.fr/en/living-in-andorra/driving-licence-and-car): Cars in Andorra: exchanging a French licence, registering or importing a vehicle, insurance, the risks of an Andorran plate in France.
- [Languages in Andorra: Catalan, French, Spanish and integration](https://andorrefiscal.fr/en/living-in-andorra/languages): What language is spoken in Andorra? Catalan, the only official language, required (A1 then A2) for permit renewals; Spanish and French.
- [Working in Andorra: jobs and salaries](https://andorrefiscal.fr/en/living-in-andorra/jobs-and-salaries): Working in Andorra in 2026: job vacancies, sectors that are hiring, average salary of €2,776, median of €2,235, from gross to net.

## Profiles: each situation, from employee to retiree

- [Who can live in Andorra? A pathway for your profile](https://andorrefiscal.fr/en/profiles): Who can live in Andorra? Employee, entrepreneur, freelancer, YouTuber, investor, retiree, family: the status, cost and tax of each profile.
- [Living and working in Andorra as an employee](https://andorrefiscal.fr/en/profiles/employee): Living and working in Andorra as an employee: job offer, quota, Catalan, net salary after CASS and tax, and what the French tax authorities say.
- [Entrepreneur in Andorra: moving with your company](https://andorrefiscal.fr/en/profiles/entrepreneur): Entrepreneur in Andorra: more than 34% of an Andorran company, €50,000 non-refundable, 10% corporate tax, dividends, exit tax, substance.
- [Freelancer or consultant in Andorra: which status should you choose?](https://andorrefiscal.fr/en/profiles/freelancer): Freelancing in Andorra: international professional, digital nomad or company? Deposit, presence, tax from 0 to 10%, French clients.
- [YouTuber, streamer or influencer in Andorra](https://andorrefiscal.fr/en/profiles/content-creator): Why YouTubers and streamers move to Andorra, and at what cost in 2026: residency status, €50,000 paid to the AFA, 10% tax, French pitfalls.
- [Living on private income in Andorra: investor or person of independent means](https://andorrefiscal.fr/en/profiles/investor): Living on private income in Andorra: €1,000,000 invested, savings taxed at 10% above €3,000, no wealth tax, and what France still taxes.
- [Retiring in Andorra](https://andorrefiscal.fr/en/profiles/retiree): Retiring in Andorra in 2026: passive residency, private pension taxed in Andorra, public pension in France, healthcare, an example.
- [Moving to Andorra as a family](https://andorrefiscal.fr/en/profiles/family): Moving to Andorra as a family: residency for your spouse and children, cost per person, free French school, CASS, household tax.

## Calculators

- [Which permit to live in Andorra? The 4-question test](https://andorrefiscal.fr/en/tools/which-residency-permit): Which permit do you need to live in Andorra? Employee, self-employed, passive residency or international professional: 4 questions to find out.
- [Andorra tax calculator: your IRPF and your net salary](https://andorrefiscal.fr/en/tools/andorra-tax-calculator): Andorra tax calculator: work out your 2026 income tax (IRPF) and net salary from gross pay or the net base, savings income included.
- [France or Andorra: compare your income tax](https://andorrefiscal.fr/en/tools/france-andorra-tax-comparison): France or Andorra: compare your income tax on the same taxable income, with the French 2026 scale and Andorran IRPF, and the gap in euros.
- [183-day counter: your days of presence in Andorra](https://andorrefiscal.fr/en/tools/183-day-counter): Free 183-day counter: add up your days in Andorra over the year and check them against the 90- and 183-day thresholds. Data stays private.

## News: recent texts and decisions

- [Andorra news: new laws and reforms in 2026](https://andorrefiscal.fr/en/news): New laws, decrees and official figures from Andorra in 2026: passive residency, quotas, minimum wage, housing, nationality, the EU.
- [EU tax haven blacklist: Andorra still not listed in October 2026](https://andorrefiscal.fr/en/news/eu-tax-haven-blacklist-october-2026): EU tax haven blacklist revised on 9 October 2026: 8 jurisdictions in Annex I. Andorra is not on it, nor is it on the French list.
- [Andorra–EU association agreement: signing announced for 19 October 2026](https://andorrefiscal.fr/en/news/eu-andorra-association-agreement): The Andorra–EU association agreement is due to be signed on 19 October 2026. Content, referendum, timetable: nothing is in force yet.
- [Minimum wage in Andorra: €9.05 an hour since 1 July 2026](https://andorrefiscal.fr/en/news/andorra-minimum-wage-2026): Since 1 July 2026, the Andorran minimum wage has been €9.05 an hour, which is €1,568.67 gross a month, or about €1,467 net.
- [Renting in Andorra: Llei 11/2026 regulates leases and rents from 2027 to 2030](https://andorrefiscal.fr/en/news/andorra-housing-law-11-2026): Renting in Andorra: Llei 11/2026 ends lease extensions from 2027 to 2030, with rents indexed to the CPI and capped increases.
- [Andorran nationality: what Llei 8/2026 changes](https://andorrefiscal.fr/en/news/andorran-citizenship-law-8-2026): Reform of 7 May 2026: 20 years of residence, interruptions allowed, 10 years after schooling in Andorra, Catalan B1, no dual nationality.
- [Immigration quota in Andorra: 900 work permits until April 2027](https://andorrefiscal.fr/en/news/andorra-immigration-quota-2026): Immigration quota set on 7 October 2026: 900 work permits in Andorra until 30 April 2027, 250 of them already granted. Other quotas.
- [Catalan in Andorra: level A1 required at the first permit renewal](https://andorrefiscal.fr/en/news/catalan-required-for-permit-renewal): Since 26 April 2026, renewing a work permit in Andorra requires Catalan A1, then A2 at the following renewal. Who is affected.
- [Buying property in Andorra: the foreign investment tax rises to 6%](https://andorrefiscal.fr/en/news/foreign-property-buyers-tax-6-percent): Buying in Andorra as a foreigner? Since 13 February 2026, the IEI has been 6% for a home and 10% beyond that, new residents included.
- [Omnibus Law 2 (Llei 2/2026): passive residency rises to €1,000,000](https://andorrefiscal.fr/en/news/llei-2-2026-passive-residency): Omnibus Law 2 (Llei 2/2026), in force from 13 February 2026: passive residency at €1,000,000, €50,000 non-refundable, IEI at 6%.

## Resources: glossary, official sources, method

- [Resources and tools for moving to Andorra](https://andorrefiscal.fr/en/resources): Andorran tax calculator, residency test, France–Andorra comparison tool, 183-day counter, glossary, official sources: freely available.
- [Andorra glossary: the vocabulary of tax and residency](https://andorrefiscal.fr/en/glossary): CASS, IGI, AFA, NRT, BOPA, comú, foc i lloc, quota, passive residency: 63 Andorran terms explained in English, checked in 2026.
- [Andorra’s official sources: BOPA, laws and public bodies](https://andorrefiscal.fr/en/official-sources): Where to read Andorra’s laws and check a rule: BOPA (official gazette), Portal jurídic, Govern, e-tràmits, CASS, Légifrance, EUR-Lex, OECD.
- [Our verification method](https://andorrefiscal.fr/en/methodology): How Andorre Fiscal checks its figures: official texts read (BOPA, Portal jurídic, CASS, Légifrance), dates, flagged calculations, corrections.
- [About Andorre Fiscal](https://andorrefiscal.fr/en/about): Andorre Fiscal, a sourced guide to moving to Andorra and its taxes: who publishes it, and how the guides are written, checked and dated.

## Key figures (page headers, with their source)

- The Andorra–France tax guides (https://andorrefiscal.fr/en/tax): **10%** income tax, at most; **10%** corporate income tax; **4.5%** IGI, general rate; **22%** in CASS contributions on a salary
- Taxation in Andorra: the tax system, tax by tax (https://andorrefiscal.fr/en/tax/andorra-tax-system): **10%** income tax, at most; **10%** corporate income tax; **4.5%** IGI, general rate; **None** wealth tax or inheritance tax
- Income tax in Andorra (IRPF): rates and calculation (https://andorrefiscal.fr/en/tax/andorra-income-tax): **€24,000** tax-free personal allowance; **0 / 5 / 10%** effective scale for earned income; **10%** on savings income, above €3,000; **€800** in tax on a net base of €40,000
- Corporate income tax in Andorra (https://andorrefiscal.fr/en/tax/andorra-corporate-tax): **10%** general rate; **30%** of gross tax as a minimum, since 2024; **80%** off the tax base for eligible patents and software; **€3,000** minimum capital for an SL
- VAT in Andorra: IGI, its six rates and its rules (https://andorrefiscal.fr/en/tax/andorra-vat-igi): **4.5%** general rate; **1%** food, water, books; **9.5%** banking and financial services; **20%** French VAT at the standard rate, for comparison
- Dividends, savings and capital gains: tax in Andorra (https://andorrefiscal.fr/en/tax/dividends-capital-gains): **€3,000** annual allowance on savings income; **10%** above that, with no 5% band; **Exempt** dividends from Andorran companies; **10 years** of ownership: no tax on a property gain (resident)
- CASS: social security contributions in Andorra in 2026 (https://andorrefiscal.fr/en/tax/social-security-cass): **22%** of salary (6.5% employee, 15.5% employer); **€587.95** a month for a self-employed person, standard base; **€146.99** a month for the first 12 months of activity; **75%** of consultations reimbursed with a referring GP, 90% in hospital
- Cryptocurrencies in Andorra: how gains are taxed (https://andorrefiscal.fr/en/tax/cryptocurrency-tax): **10%** on gains, above €3,000 of savings income a year; **None** tax on simply holding crypto; **31.4%** in France on a resident’s capital gain (2026); **€750** fine in France per undeclared foreign crypto account
- Becoming a tax resident in Andorra: conditions and proof (https://andorrefiscal.fr/en/tax/tax-residency): **183 days** of presence a year, to be exceeded; **1 criterion** under French law is enough to remain taxable in France, unless the treaty makes you a resident of Andorra; **90 days** are enough for some residence permits, not for tax residency; **Worldwide income** taxed in the country of residence
- France–Andorra tax treaty: who taxes what? (https://andorrefiscal.fr/en/tax/france-andorra-tax-treaty): **2 April 2013** signed in Paris; **1 July 2015** entry into force; **2016** first income covered; **Art. 25** anti-abuse clauses and nationality clause
- Leaving France for Andorra for tax purposes (https://andorrefiscal.fr/en/tax/leaving-france-tax-residency): **1 criterion** of French domicile is enough to remain taxable; **€800,000** of securities: the exit tax applies above this threshold; **6 years out of 10** of domicile in France for the exit tax; **90 days** before departure to request the deferral
- Andorra vs France taxes: the comparison (https://andorrefiscal.fr/en/tax/andorra-vs-france-taxes): **10% / 45%** Andorra / France: income tax, top rate; **10% / 25%** Andorra / France: corporate income tax, standard rate; **4.5% / 20%** Andorra / France: VAT, general rate; **0% / 60%** Andorra / France: inheritance tax, top rate
- Inheritance and gifts between France and Andorra: who taxes what? (https://andorrefiscal.fr/en/tax/inheritance-tax-france-andorra): **None** inheritance tax or gift tax in Andorra; **6 years out of 10** domiciled in France: the heir is taxed there on everything; **€100,000** allowance per child in France; **None** France–Andorra treaty on inheritance
- Is Andorra still a tax haven? (https://andorrefiscal.fr/en/tax/is-andorra-a-tax-haven): **None** of the EU or French lists names it (October 2026); **2018** automatic exchange of banking data with France; **6 out of 10** OECD criteria rated compliant, the others largely so (2019); **10%** income tax, at most
- Becoming resident in Andorra: permits and conditions (https://andorrefiscal.fr/en/residency): **5** common residence permits, compared below; **€1,000,000** for passive residency; **€50,000** non-refundable for the self-employed; **90 to 183 days** of presence a year depending on the status
- Types of residency in Andorra: active, passive and other statuses (https://andorrefiscal.fr/en/residency/residency-types): **900** work permits until 30 April 2027, cross-border workers included; **90 days** of presence a year for the statuses without work; **183 days** a year to renew self-employed residency; **10 years** length of renewals after 7 years
- Work permit in Andorra: the residence and work permit (https://andorrefiscal.fr/en/residency/work-permit): **900** work permits until 30 April 2027, cross-border workers included; **1 year** duration of the first authorisation; **6.5%** of gross salary paid to the CASS by the employee; **A1 then A2** in Catalan at the first two renewals
- Active (self-employed) residency in Andorra: conditions and procedure (https://andorrefiscal.fr/en/residency/self-employed-residency): **more than 34%** of the capital of the Andorran company; **€50,000** paid to the AFA, non-refundable; **183 days** of residence and work a year; **€587.95** in CASS contributions a month on the standard base (2026)
- Passive residency in Andorra: conditions and cost in 2026 (https://andorrefiscal.fr/en/residency/passive-residency): **€1,000,000** to invest in Andorra; **€50,000** paid to the AFA, non-refundable; **≈ €56,500** in resources a year, at least; **90 days** of presence a year, at least
- International professional residency: the status for freelancers in Andorra (https://andorrefiscal.fr/en/residency/international-professional): **85%** of services used outside Andorra, at least; **€47,500** deposit with the AFA, refundable; **90 days** of presence a year, at least; **1** employee at most
- Digital nomads in Andorra: residency for remote workers (https://andorrefiscal.fr/en/residency/digital-nomad): **€224.61** fee for the initial authorisation; **90 days** of presence a year, at least; **2 years** duration of the first authorisation; **50** places reserved for nomads, out of a quota of 100
- Cross-border worker: working in Andorra while living in France (https://andorrefiscal.fr/en/residency/cross-border-worker): **198** cross-border work authorisations until 30 April 2027; **1 year** then renewals of 3 years; **10%** Andorran tax on gross pay, unless you take the option; **6.5%** CASS contribution paid by the employee
- Getting your residency in Andorra: application, steps and timescales (https://andorrefiscal.fr/en/residency/application-process): **60 days** maximum stated time, authorisations with work (working days); **2 months** maximum stated time, residence without work; **3 months** to register with the comú after approval; **1 year** to regularise an expired authorisation
- Cost of residency in Andorra: AFA deposit, fees and other costs (https://andorrefiscal.fr/en/residency/costs-afa-deposit): **€50,000** non-refundable payment: passive and self-employed; **€47,500** refundable deposit: international professional; **€3,000** initial fee for residence without work; **€190.96** initial fee for a work authorisation
- Family reunification and dependants in Andorra (https://andorrefiscal.fr/en/residency/family-reunification): **€12,000** per dependant, passive residency (non-refundable); **€9,500** per dependant, international professional (refundable); **+100%** of the annual minimum wage in resources per dependant; **3 months** of residence before family reunification
- Renewal and “permanent” residency in Andorra (https://andorrefiscal.fr/en/residency/renewal-permanent-residency): **10 years** length of renewals after 7 years (5 years in certain cases); **60 days** submission window before expiry, work authorisations; **6 months** submission window before expiry, residence without work; **A1 then A2** in Catalan for employees
- Obtaining Andorran nationality (https://andorrefiscal.fr/en/residency/andorran-citizenship): **20 years** of residence, the last 5 of them effective; **10 years** with at least 10 school years in Andorra; **5 years** of uninterrupted residence if married to an Andorran; **B1** in Catalan required under the age of 70
- Doing business in Andorra: setting up, running or relocating your business (https://andorrefiscal.fr/en/business): **€3,000** minimum capital for an SL; **10%** corporate income tax; **€50,000** non-refundable, for self-employed residency; **183 days** of presence a year to renew it
- Setting up a company in Andorra (https://andorrefiscal.fr/en/business/set-up-a-company): **€3,000** minimum capital for an SL, €60,000 for an SA; **€300** fee for the foreign investment authorisation; **2 months** to respond, plus a possible one-month extension; **30 days** after registration: the director’s CASS contributions begin
- Self-employed or sole trader in Andorra: the two legal routes (https://andorrefiscal.fr/en/business/self-employed): **€587.95** monthly CASS contribution on the standard base (2026); **€146.99** a month for the first 12 months, on request; **€40,000** of annual turnover: the IGI threshold; **10%** maximum income tax rate
- E-commerce, SaaS, consulting: running an online business from Andorra (https://andorrefiscal.fr/en/business/online-business): **85%** of services used outside Andorra for the international professional status; **4.5%** IGI on services located in Andorra; **80%** reduction in the tax base for income from protected software, subject to authorisation; **€150** per order: ceiling of the IOSS scheme for selling goods in the EU
- Foreign investment in Andorra: the prior authorisation (https://andorrefiscal.fr/en/business/foreign-investment): **2 months** to decide, plus a one-month extension; silence counts as refusal; **€300** fee per authorisation application; **10%** holding exempt, if foreigners hold less than 25%; **6 months** to carry out the authorised investment
- Holding company in Andorra: what the law allows, what France looks at (https://andorrefiscal.fr/en/business/holding-company): **10%** corporate income tax, general rate; **5% and 1 year** stake and holding period to exempt the dividends and capital gains received; **€851** annual fee for an SL without a business licence (€935.50 for an SA); **10%** stake: the Article 123 bis threshold for a shareholder resident in France
- Basing your company in Andorra: the economic substance required (https://andorrefiscal.fr/en/business/economic-substance): **183 days** a year in Andorra to renew self-employed residency; **18 months** to prove the effective activity of a foreign-owned company; **75%** of the forecasts in the investment application to be achieved; **1 criterion** of Article 4 B is enough to remain domiciled in France
- Accounting in Andorra: a company’s obligations (https://andorrefiscal.fr/en/business/accounting-and-filings): **6 months** to draw up and approve the annual accounts; **July** IS return and filing of the accounts, for a financial year ending on 31 December; **50%** of the previous year’s IS, paid on account in the 9th month; **€601 to €2,000** fine for failing to file the accounts
- Opening a business bank account in Andorra (https://andorrefiscal.fr/en/business/business-bank-account): **3** authorised banks, according to the AFA register; **€100,000** of deposits guaranteed per depositor and per bank; **9.5%** IGI on banking and financial services; **2018** first automatic exchanges of information
- Relocating your company or business from France to Andorra (https://andorrefiscal.fr/en/business/moving-your-business-from-france): **1 criterion** of Article 4 B is enough to remain domiciled in France; **6 years out of 10** of tax residency in France: a condition for the exit tax; **€800,000** of securities, or 50% of the profits of a company: the exit tax thresholds; **183 days** a year in Andorra to renew self-employed residency
- Invoicing between France and Andorra: VAT, IGI and invoice details (https://andorrefiscal.fr/en/business/vat-france-andorra): **NRT** the Andorran tax identifier, instead of a VAT number; **4.5%** IGI at the general rate, accounted for under the reverse charge by the Andorran business client; **1991** abolition of customs duties between Andorra and the EU on industrial products; **1 January 2027** VAT moves from the CGI to the Code of Taxes on Goods and Services
- Living in Andorra: pros, cons and everyday life (https://andorrefiscal.fr/en/living-in-andorra): **90,021** inhabitants at 31 July 2026; **7** parishes, each administered by its comú; **3** free state school systems; **+4.8%** inflation over one year (August 2026)
- Andorra at a glance: the country, its population and institutions (https://andorrefiscal.fr/en/living-in-andorra/andorra-at-a-glance): **90,021** inhabitants at 31 July 2026; **≈ 468 km²** in area; **7** parishes; **1993** year of the Constitution
- The cost of living in Andorra, compared with France (https://andorrefiscal.fr/en/living-in-andorra/cost-of-living): **4.5%** IGI at the general rate (French VAT: 20%); **1%** IGI on food; **+4.8%** inflation over one year (August 2026); **€13.0/m²** monthly rent for a recent tenancy (2024)
- Renting a home in Andorra: rents, leases and Llei 11/2026 (https://andorrefiscal.fr/en/living-in-andorra/renting): **€9.5/m²** average monthly rent paid in 2024; **€13.0/m²** for a household that moved in less than a year earlier; **5 years** minimum term of a residential lease; **2027–2030** gradual phase-out of extended leases
- Buying property in Andorra as a foreigner (https://andorrefiscal.fr/en/living-in-andorra/buying-property): **€4,569.7/m²** average price of a flat sold (second quarter of 2026); **6%** IEI for one home (10% beyond that); **10 years** under the purchase cap: one house or two flats; **None** right to residency through buying
- Healthcare and health insurance in Andorra (https://andorrefiscal.fr/en/living-in-andorra/healthcare): **75%** of consultations reimbursed, with a referring GP; **90%** of hospital stays, within the same pathway; **33%** for a consultation outside the pathway; **116** number recommended before going to the emergency department
- Opening a bank account in Andorra: resident or non-resident (https://andorrefiscal.fr/en/living-in-andorra/bank-account): **3** active banks on the AFA register (October 2026); **€100,000** of deposits guaranteed per depositor and per bank; **9.5%** IGI on bank fees; **2019** Andorra’s entry into the SEPA area, on 1 March
- Where to live in Andorra: the seven parishes (https://andorrefiscal.fr/en/living-in-andorra/parishes): **7** parishes, seven comuns; **24,884** inhabitants in Andorra la Vella, the most populous; **5,816** inhabitants in Ordino, the least populous; **€5 to €50** of foc i lloc per adult per year, depending on the comú
- Schools in Andorra: French, Andorran or Spanish (https://andorrefiscal.fr/en/living-in-andorra/schools): **3** public, free school systems; **Ages 6 to 16** compulsory schooling; **≈ 11,000** pupils, excluding university; **10 years** of schooling: nationality after 10 years of residence
- Getting to Andorra and getting around: road, train, plane, bus (https://andorrefiscal.fr/en/living-in-andorra/getting-to-andorra): **≈ 200 km** from Barcelona; **≈ 185 to 200 km** from Toulouse; **7** national bus lines; **1 Nov – 15 May** winter equipment compulsory
- Cars in Andorra: driving licence, registration and insurance (https://andorrefiscal.fr/en/living-in-andorra/driving-licence-and-car): **6 months** to drive with a French licence and French plates, once resident; **1 year** to exchange your French licence, without a test; **6 years** maximum age to register a car already registered abroad; **€250** first registration fee (2026)
- Languages in Andorra: Catalan, French, Spanish and integration (https://andorrefiscal.fr/en/living-in-andorra/languages): **A1** in Catalan at the first renewal (residence and work); **A2** at the second renewal; **63.7%** of residents usually speak Catalan (2022); **55.4%** of residents are foreign nationals
- Working in Andorra: jobs and salaries (https://andorrefiscal.fr/en/living-in-andorra/jobs-and-salaries): **€9.05** hourly minimum wage since 1 July 2026; **€2,235.35** gross monthly median salary (June 2026); **6.5%** CASS contribution paid by the employee; **900** authorisations in the general quota of October 2026
- Who can live in Andorra? A pathway for your profile (https://andorrefiscal.fr/en/profiles): **7** pathways depending on your situation; **5** main residency statuses for these profiles; **90 to 183 days** of presence a year depending on the status; **10%** income tax, at most
- Living and working in Andorra as an employee (https://andorrefiscal.fr/en/profiles/employee): **900** authorisations in the general quota in force; **6.5%** CASS contribution paid by you; **0 to 10%** income tax; **A1** in Catalan at the first renewal
- Entrepreneur in Andorra: moving with your company (https://andorrefiscal.fr/en/profiles/entrepreneur): **> 34%** of the capital, with effective management; **€50,000** paid to the AFA, non-refundable; **10%** corporate income tax; **183 days** of presence a year to renew
- Freelancer or consultant in Andorra: which status should you choose? (https://andorrefiscal.fr/en/profiles/freelancer): **85%** of services used outside Andorra; **€47,500** refundable deposit (international professional status); **10** places in 2026 for this status (Decree 74/2026); **0 to 10%** income tax
- YouTuber, streamer or influencer in Andorra (https://andorrefiscal.fr/en/profiles/content-creator): **10%** corporate income tax; **€50,000** paid to the AFA (self-employed residency); **85%** of services used outside Andorra (international status); **183 days** to be tax resident, as a rule
- Living on private income in Andorra: investor or person of independent means (https://andorrefiscal.fr/en/profiles/investor): **€1,000,000** to invest in Andorra; **€50,000** paid to the AFA, non-refundable; **10%** on savings above €3,000; **90 days** minimum presence a year
- Retiring in Andorra (https://andorrefiscal.fr/en/profiles/retiree): **€24,000** of pension exempt each year; **≈ €56,500** minimum annual resources; **€1,000,000** to invest in Andorra; **90 days** minimum presence a year
- Moving to Andorra as a family (https://andorrefiscal.fr/en/profiles/family): **€12,000** per dependant (passive residency); **€40,000** tax-free if the spouse has no income; **€1,000** reduction per child under 25; **3** free state school systems
- Resources and tools for moving to Andorra (https://andorrefiscal.fr/en/resources): **4** guidance and calculation tools; **More than 60** terms defined in the glossary; **More than 30** official sources referenced; **9** news articles checked against the official texts
- Our verification method (https://andorrefiscal.fr/en/methodology): **BOPA** the only authoritative version of Andorran texts; **3** levels of confidence, one of which is never published; **10 Oct 2026** latest check of the figures; **More than 30** official reference sources
- About Andorre Fiscal (https://andorrefiscal.fr/en/about): **6** sections, from tax to profiles; **4** guidance and calculation tools; **More than 30** official reference sources
- Transparency: who publishes the site, and how it works (https://andorrefiscal.fr/en/transparency): **More than 30** official reference sources; **10 Oct 2026** latest check of the guides; **0** tracking cookies; **0** third-party analytics tools
- Privacy policy (https://andorrefiscal.fr/en/privacy): **15 days** at most for the server logs; **0** tracking cookies; **0** third-party analytics tools

## Optional

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