Omnibus Law 2 (Llei 2/2026): passive residency rises to €1,000,000

Omnibus Law 2: what Llei 2/2026 changed

Llei 2/2026 of 22 January 2026, “on the continuity and consolidation of measures for sustainable growth”, is the second llei òmnibus, after Llei 5/2025. Published in BOPA No. 15 of 12 February 2026, it entered into force on 13 February 2026. It amends in one go the qualified law on immigration, the law on foreign investment, the law on commerce and the law on the foreign property investment tax.

Passive residency: €600,000 before, €1,000,000 since 13 February 2026

The law also regulates investments: debt securities and units in Andorran collective investment undertakings count for only 36 months, after which the funds must be reallocated to other eligible assets. Added to this are the other conditions of the status:

• resources of more than three times the annual minimum wage, i.e. about €56,500 a year for a single person with the July 2026 amount (indicative calculation);
• health insurance covering 100% of costs;
• a home in Andorra;
• at least 90 days of presence a year;
• no professional activity;
• a place in the quota, which has 163 authorisations in 2026.

All the conditions of the status are detailed in our guide to the conditions for passive residency in Andorra.

Self-employed: €50,000 non-refundable

Residence and work for self-employment also follows a different logic: the €50,000 paid to the AFA is now final, whereas until 13 February 2026 it was a refundable deposit. Apart from regulated professions, the procedure follows three stages:

1. 1

   Reserve the authorisation

   The applicant first reserves their residence and work permit.

2. 2

   Six months to invest

   They obtain the foreign investment authorisation, set up or join an Andorran company in which they hold more than 34%, perform an effective management role there and pay the €50,000, unless exempted for certain digital or innovative projects.

3. 3

   An active registered business within three months

   The company must then run an active registered business.

The status is detailed in our guide to active self-employed residency.

Property: higher tax and new residents targeted

The law raises the foreign property investment tax (IEI) to 6% for a home and to 10% for other investments. Above all, for property, it treats as a foreign investor any resident who cannot show 3 years of actual residence in the last 10 years: prior authorisation, the purchase cap and the IEI therefore also apply to new residents. Details in our news item on the 6% IEI.

Other measures

• a new temporary work authorisation for employees recruited in their country of origin;
• a new very serious offence for sham marriages or unions and for simulated relationships or contracts intended to obtain a right improperly;
• the refusal of applications tainted by fraud, false statements or simulation;
• the possibility for the Govern to limit, by regulation, commercial activities that weigh heavily on urban and demographic growth.

Application filed before 22 January 2026: the former regime applies

Passive or self-employed residency applications filed before 22 January 2026, the date on which the law was passed, remain governed by the former rules: €600,000 and a refundable deposit for passive residency. Likewise, applications for property investment authorisation filed before that date keep the former IEI rates.

Who is affected, and what remains uncertain

The reform is aimed first at future residents without an activity, people living on private income, investors and retirees, as well as entrepreneurs setting up their company in Andorra. Three points remain to be watched:

• the practical arrangements for the €400,000 option in the Fons d’Habitatge, which the published texts do not detail;
• the availability of places in the quota;
• the announced extension of the Catalan requirement to residence without work, which the Govern must adopt within five years of Llei 6/2024.

Before committing yourself, have your plans examined by a professional.