YouTuber, streamer or influencer in Andorra

Why do YouTubers move to Andorra?

For tax, first of all. As an Andorran tax resident, a creator pays at most 10% income tax, the first €24,000 being exempt; their company pays 10% corporate income tax, and the dividends it pays them are exempt. Income paid by platforms and brands established outside Andorra does not bear IGI, Andorra’s VAT. The country also has the advantage of bordering France and Spain.

According to the press, the trend has mainly involved Spanish video makers: Vegetta777 was already living in Andorra when El Rubius announced his move there, in January 2021 (Le Petit Journal). In 2023, L’ADN linked these arrivals to the housing crisis.

The reality in 2026 is more demanding than the legend. The most common route, a company with self-employed residency, has cost €50,000 non-refundable since 13 February 2026, within a limit of 200 authorisations for the year, and requires 183 days of presence a year to be renewed. And France continues to tax you as long as your household or your economic interests remain there: the following sections detail each point.

Is this pathway for you?

This pathway is for creators who make a living from content distributed online, from YouTubers to influencers. It applies to you:

• if you are a video maker, streamer, podcaster or author, and your income comes from the platforms’ advertising revenue sharing, subscriptions, donations, brand partnerships, product sales or copyright royalties;
• if you sell training courses or digital content to an audience located mainly outside Andorra;
• if you are ready to really live in Andorra and to produce your work there.

If you are an employee of a media company, the employee pathway is the one for you. The rules specific to digital activities are also presented in our guide online businesses in Andorra.

Which status for a YouTuber or an influencer in Andorra?

Creating content is a professional activity: it requires a status that allows it. Three routes exist; a fourth, often mentioned, is closed.

The AFA is the Andorran Financial Authority (formerly INAF). Self-employed residency is the most accessible route, with 200 authorisations for 2026 (Decree 75/2026). International status is less costly, but it has only 10 places in 2026 and requires the Govern to select your sector. Digital nomad status, created at the end of 2022, requires no payment, but it depends on a quota and allows no other gainful activity in Andorra: a paid partnership with an Andorran brand would fall outside it (Llei 9/2012, art. 23.5 bis). For details of the other two routes: active self-employed residency and international professional freelance residency.

YouTuber in Andorra: how is platform income taxed?

As an Andorran tax resident, you are taxed on your worldwide income: advertising revenue sharing from an American platform or donations received through a foreign service count towards your tax, as does a contract with a French brand.

• Through a company: the receipts form part of the profit, taxed at 10% under corporate income tax. Your director’s pay is taxed under IRPF, the income tax (0, 5 or 10% in practice), and the dividends the company pays you are exempt.
• In your own name, with international status: your profit is business income subject to IRPF, on the same scale.
• Contributions: you pay contributions to the CASS, Andorran social security, as a self-employed person, i.e. €587.95 a month on the standard base in 2026.

For IGI, Andorra’s VAT (4.5% at the standard rate), everything depends on the client:

• a service provided to a business established outside Andorra, whether a platform or a brand, is not located in Andorra: no IGI;
• when sold to private individuals established outside Andorra, advertising, electronic services and licences of rights are not subject to it if they are not used in Andorra (Article 43 of the IGI law);
• a partnership with an Andorran brand bears IGI, if your annual turnover exceeds €40,000.

Copyright, brand, content: what does the intangibles regime cover?

Neither your videos, nor your books, nor your brand: the only reduced corporate income tax regime still in place in Andorra covers patents, utility models and software. It exempts 80% of the tax base of this income, in proportion to the development expenditure incurred by the company (the OECD’s so-called “nexus” approach), subject to prior authorisation from the Ministry of Finance:

Income from videos, books, music, images or a brand is therefore taxed at 10%, like the rest of the profit. Only software developed by your company, an app for example, could fall within the regime, after authorisation.

For an author, three rules combine:

• In Andorra, royalties received on their works in principle fall within the general IRPF tax base, as earned income or business income; only rights granted by a person other than the author are treated as income from capital.
• Under the France⁠–⁠Andorra tax treaty, copyright royalties on literary or artistic works are taxable only in the author’s State of residence. For software, films and sound or audiovisual recordings, the source State may levy up to 5% (Article 12).
• In France, a publisher in principle withholds tax at source on royalties paid to a non-resident (Article 182 B of the CGI): prove your Andorran residence so that the treaty applies.

Genuine presence: what France can examine

You remain taxable in France if your household, your principal place of stay, your main activity or the centre of your economic interests remain there (Article 4 B of the French General Tax Code). The treaty specifies that an Andorran residence permit is not enough, on its own, to make you an Andorran resident. On the Andorran side, tax residency requires more than 183 days there or the centre of your economic interests; this is also the presence threshold required to renew self-employed residency.

Your company, too, must be managed from Andorra: the treaty looks at the place of its effective management. Premises, equipment, filming and decisions in Andorra strengthen its substance (see basing your company in Andorra: substance). Finally, your in-person performances in France, such as a show, a paid appearance at an event or a fashion show, can be taxed there, even if the remuneration is paid to your company: this is the rule for entertainers, sportspersons and models (Article 16 of the treaty).

Your days in Andorra

Count your days in Andorra over the year, against the 90-day and 183-day thresholds.

Open the counter

How much tax does a YouTuber pay in Andorra? A worked example

A solo creator generates €120,000 of receipts a year, paid by platforms and brands established outside Andorra (so without IGI), for €30,000 of actual expenses (equipment, editing, premises, accounting). Let us compare two of the possible routes, from the second year onwards.

Indicative calculation. Profit: €120,000 − €30,000. In your own name: 10% × (90,000 − 24,000) − €800. Through a company: 10% × (40,000 − 24,000) − €800 of income tax, and 10% × €50,000 of corporate income tax; the balance of €45,000 can be distributed as exempt dividends. CASS: 137.5% base in your own name (net income of more than €50,000), standard base through the company; a director’s base depends on their net income and may be higher.

Above €40,000, both routes tax income at the same rate of 10%: the difference comes only from contributions and the entry cost. Over five years:

• the taxes are identical: €29,000 on each side;
• contributions on the company route are about €13,200 lower (indicative calculation: €2,646 × 5);
• but the €50,000 paid to the AFA does not come back, whereas the deposit for international status is returned.

In this example, international status is therefore the least costly route, if you obtain one of its 10 places; otherwise, the company remains the realistic way in. Digital nomad status, for its part, would remove any sum paid to the AFA, if the Ministry of the Economy grants it to you; its treatment as regards the CASS needs to be confirmed. The flat-rate method presented in the freelancer pathway can reduce tax in your own name further.

YouTubers in Andorra: the misconceptions to forget

What can make the plan fail

• A status that does not match the activity. More than 15% of services used in Andorra, or more than one employee, rule out international status; a client resident in Andorra takes you outside the digital nomad framework.
• Insufficient presence. Fewer than 183 days a year jeopardise the renewal of self-employed residency and your tax residency.
• A shell company. An activity produced and managed from France exposes the company to French tax.
• Events in France. Regular in-person performances in France remain taxable there.
• An entry cost that is not recouped. A final €50,000 weighs heavily if you stay only a short time or if your income falls.
• The exit tax. If your activity is held in a French company of which you own at least 50%, your departure can make the unrealised capital gain on your shares taxable.

Your action plan, step by step

1. 1

   Map your income

   Who pays you, from which country, for what type of service, and what share is used in Andorra. Identify what comes from France: partnerships, copyright royalties, events.

2. 2

   Choose the route

   International status if you meet its conditions and are aiming for one of its few places; digital nomad if all your clients reside outside Andorra; otherwise, an Andorran company and self-employed residency. See setting up a company in Andorra.

3. 3

   Decide what happens to your French structure

   Whether to keep, transfer or close your French company is decided before you leave, exit tax included, with a professional. See relocating your business to Andorra.

4. 4

   File the application and pay the sum required

   €47,500 refundable or €50,000 final to the AFA, depending on the route, within the limit of the year’s quota.

5. 5

   Really set up the activity

   Housing, premises or studio, bank account, registration with the CASS, Andorran accounting.

6. 6

   Update your payers

   Platforms, brands and publishers must know your new residence; for your French payers, proof of Andorran residence allows the treaty to be applied.

7. 7

   Document your presence

   Count your days, keep evidence of your life there and take your decisions in Andorra.