---
title: "Freelancing in Andorra: which status, which taxes? (2026)"
url: https://andorrefiscal.fr/en/profiles/freelancer
description: "Freelancing in Andorra: international professional, digital nomad or company? Deposit, presence, tax from 0 to 10%, French clients."
updated: 2026-10-11
language: en
publisher: Andorre Fiscal (https://andorrefiscal.fr)
---

# Freelancer or consultant in Andorra: which status should you choose?

> Markdown version of the page https://andorrefiscal.fr/en/profiles/freelancer (Andorre Fiscal), up to date as of 11 October 2026. To cite this page, use its address: https://andorrefiscal.fr/en/profiles/freelancer

A freelancer has three routes to settle in Andorra: the status of professional with international reach, if at least 85% of your services are used outside Andorra; digital nomad status, if your clients are not resident in Andorra; or an Andorran company with self-employed residency. The first two cost less, but depend on a quota and, for the nomad, on a decision of the Ministry of the Economy; the company route is more open, but requires a non-refundable €50,000 and 183 days of presence.

By [the Andorre Fiscal editorial team](https://andorrefiscal.fr/en/about#redaction) · Verified on 11 October 2026 · [9 official sources](https://andorrefiscal.fr/en/profiles/freelancer#sources)

- **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

## Key points

- The status of professional with international reach covers an activity based in Andorra, with one employee at most, at least 85% of whose services are used abroad.
- It requires a refundable deposit of €47,500 with the AFA (plus €9,500 per dependant), 90 days of presence a year and a viable project; the 2026 quota has only 10 places (Decree 74/2026).
- Digital nomad status covers a self-employed person whose clients are not resident in Andorra: a favourable decision from the Ministry of the Economy, 90 days of presence a year, a fee of €224.61 and no payment to the AFA provided for by law.
- The third route, an Andorran company with self-employed residency, costs a non-refundable €50,000 and requires 183 days of presence a year.
- Your services to businesses established outside Andorra do not bear IGI; your profit is taxed at 0 to 10% in your own name, or at 10% through a company.
- With French clients, keep an eye on French tax withheld at source and on your tax residency: below 183 days in Andorra, everything depends on the centre of your economic interests.

## Is this pathway for you?

This pathway is for the **freelancer in Andorra**: consultant, developer, graphic designer, translator or trainer, who sells their services mainly to clients located abroad. It applies to you:

- if you work alone, or with one employee at most;
- if almost all of your clients, or of the use of your services, is outside Andorra, in France or elsewhere;
- if you are ready to establish your main residence and the base of your activity in Andorra.

If you plan to hire, or to serve mainly Andorran clients, read the [entrepreneur](https://andorrefiscal.fr/en/profiles/entrepreneur) pathway instead. And if you were thinking of [passive residency](https://andorrefiscal.fr/en/residency/passive-residency): it prohibits any professional activity, even for foreign clients. A micro-entrepreneur in France? What becomes of your activity in your own name once you have settled is explained in our guide [self-employed in Andorra](https://andorrefiscal.fr/en/business/self-employed).

## International professional, digital nomad or company: which route should you choose?

International professional status and digital nomad status cost the least, but depend on a quota and on an assessment by the authorities; the company with self-employed residency is more accessible, but more expensive and more demanding in terms of presence.

**Route 1 — International professional**

- At least 85% of services used outside Andorra
- One employee at most
- €47,500 deposit with the AFA, **refundable**
- 90 days of presence a year
- 10 places in 2026 (Decree 74/2026)

**Route 2 — Digital nomad**

- Clients not resident in Andorra, or a foreign company of which you are a partner or director
- Prior favourable decision from the Ministry of the Economy
- **No payment to the AFA** provided for by law; fee of €224.61
- 90 days of presence a year
- Number of authorisations set by regulation

**Route 3 — Company and self-employed residency**

- More than 34% of an Andorran company, effective management
- Unrestricted client base, employees possible
- €50,000 payment to the AFA, **non-refundable**
- 183 days of presence a year to renew
- 200 places for the self-employed in 2026 (Decree 75/2026)

The deposit for the first route, paid to the [AFA](https://andorrefiscal.fr/en/glossary#afa), the Andorran Financial Authority (formerly INAF), is returned on departure, and for this route the Govern assesses the viability of the project, the sector and your qualifications. The second, created by Llei 42/2022 on the digital economy, entrepreneurship and innovation, allows no gainful activity in Andorra other than these services directed abroad (Llei 9/2012, art. 23.5 bis); it also requires sufficient resources, insurance and housing. In the third, the €50,000 is not returned and the presence required doubles. The guides [international professional freelance residency](https://andorrefiscal.fr/en/residency/international-professional), [digital nomad status](https://andorrefiscal.fr/en/residency/digital-nomad) and [active self-employed residency](https://andorrefiscal.fr/en/residency/self-employed-residency) detail each of the three.

## International professional status in practice

Articles 98 and 99 of the qualified law on immigration (Llei 9/2012) and Decree 407/2025 set the conditions:

- main and effective residence in Andorra of at least **90 days** per calendar year, with the base of your activity there;
- at most **one employee**;
- at least **85%** of your services used in a country other than Andorra;
- an **economically viable** project: the accounts or the tax return for the last financial year if the activity already exists, a three-year business plan if it is starting up;
- sufficient qualifications and experience, supported by a detailed CV and your diplomas;
- a **non-interest-bearing deposit of €47,500** with the AFA, plus €9,500 per dependant, returned on departure or in the event of non-renewal, less fees;
- insurance covering sickness, incapacity and old age, and housing in Andorra (Article 90 of the law).

Any other gainful activity requires a separate authorisation. The durations are those of passive residency: two years, then two years, then three years, and ten years after seven years; for a French national, two years, then three years, then ten years after five years. Renewals and the quota are detailed in our guide: [duration and quota of the international professional status](https://andorrefiscal.fr/en/residency/international-professional#duree-quota).

> **Good to know: Resources proven by the viability of the project**
>
> For this status, the resources condition is met through the viability of your activity: it must generate sufficient receipts to live in Andorra for the duration of the authorisation. The regulation does not set a minimum figure; your accounts or your business plan decide. Have the Immigration Service clarify its expectations before you apply.

## Freelancing in Andorra: how are your fees taxed?

In your own name, your profit is business income subject to [IRPF](https://andorrefiscal.fr/en/glossary#irpf), personal income tax: in practice 0% up to €24,000, 5% from €24,000 to €40,000, 10% above that. This profit is calculated in one of two ways:

- **actual expenses**, as the rule: your receipts minus your costs;
- **the flat-rate method**, by option, if your turnover in the previous year does not exceed €150,000 for a professional activity: your expenses are then set at 40% of receipts (Article 17 of the IRPF law). The option is declared before the end of the previous year, or within the month following the start of the activity, and is binding for three years.

Like anyone who works for themselves, you pay contributions to the [CASS](https://andorrefiscal.fr/en/glossary#cass), Andorran social security. In 2026, per month:

- **on the standard base**: €587.95
- **on requestfor the first 12 months**: €146.99
- **if the previous year’s net incomeexceeded €50,000**: €808.44

That leaves [IGI](https://andorrefiscal.fr/en/glossary#igi), Andorra’s VAT, whose general rate is 4.5%:

- a service provided to a **business established outside Andorra** is not located in Andorra: no IGI (Article 43 of the IGI law);
- a **client established in Andorra** pays IGI;
- for a **private individual established outside Andorra**, it all depends on the service: licensing of rights, advertising or electronic services, for example, are outside the scope of IGI if they are not used in Andorra;
- below **€40,000** of annual turnover, you are not liable, unless you opt to be; up to €100,000, an optional simplified regime exists.

The details are in our guides [VAT in Andorra (IGI)](https://andorrefiscal.fr/en/tax/andorra-vat-igi) and [working in your own name in Andorra](https://andorrefiscal.fr/en/business/self-employed#irpf).

## How much tax for a freelancer in Andorra? An example at €90,000

Take a consultant who has settled under international professional status, all of whose clients are businesses established outside Andorra, in their second year of activity.

**Example: consultant, international professional status**

| Item | Annual amount | Calculation |
| --- | --- | --- |
| Turnover | €90,000 | Assumption; no clients in Andorra |
| IGI charged | €0 | Services to businesses established outside Andorra |
| Flat-rate expenses (flat-rate method) | − €36,000 | 40% × 90,000 |
| Net business income | €54,000 | 90,000 − 36,000 |
| Income tax | €2,200 | 10% × (54,000 − 24,000) = €3,000, minus the €800 tax credit |
| CASS, 137.5% base | €9,701 | €808.44 × 12 (net income of more than €50,000) |
| **Total taxes and contributions** | **€11,901** | i.e. 13.2% of turnover |
| AFA deposit | €47,500 | Tied up, non-interest-bearing, returned on departure |

Indicative calculation: single person, with no other income; the CASS is not deducted from taxable income, as a precaution. In the first year, the 25% CASS base brings the contribution down to about €1,764 (€146.99 × 12).

With the actual expenses method and €10,000 of costs, net income would be €80,000 and the tax €4,800 (indicative calculation): the flat-rate method is only worthwhile if your actual expenses remain below 40% of your receipts. Through a company, the rules of the [entrepreneur’s pathway in Andorra](https://andorrefiscal.fr/en/profiles/entrepreneur#remuneration) apply: 10% corporate income tax, exempt Andorran dividends.

## French clients: the points to watch

Invoicing French clients from Andorra is possible; four points call for vigilance.

1. **Solid tax residency.** With 90 days of presence, you keep your residence permit, but you are an Andorran tax resident only if you spend more than 183 days there, or if the centre of your activities or economic interests is there. If you carry on most of your activity in France, you remain taxable there (Article 4 B of the French General Tax Code, the CGI).
2. **No establishment in France.** The France–Andorra tax treaty reserves your profits to Andorra, unless you have a permanent establishment in France, for example an office (Articles 5 and 7).
3. **Withholding tax.** A French client may have to withhold tax on sums paid, for services provided or used in France, to a provider with no permanent professional establishment in France (Article 182 B of the CGI). Prove your Andorran residence so that the treaty applies.
4. **French VAT.** For a business client established in France, the service is in principle taxable there, and it is the client who pays the VAT, under the reverse charge (Articles 259 and 283 of the CGI, as worded in 2026). For a private individual, the rules depend on the nature of the service.

> **Common misconception**
>
> “90 days in Andorra is enough to invoice my French clients without paying tax in France.”
>
> **In fact.** The 90 days keep the residence permit, not tax residency. If your household, your main activity or your economic interests remain in France, you are taxable there on all your income. See [Tax residency](https://andorrefiscal.fr/en/tax/tax-residency).

## What can make the plan fail

- **No place in the quota.** With 10 authorisations announced for 2026, a strong application may be refused for lack of places.
- **An activity that is too Andorran.** More than 15% of services used in Andorra, or more than one employee, takes you out of the status.
- **A project judged not viable.** Without convincing accounts or a well-supported business plan, the resources condition is not met.
- **Fragile tax residency.** Few days in Andorra and interests left in France: France continues to tax you.
- **Unanticipated withholding tax.** Without proof of residence, a French client may withhold tax from your invoices.
- **Regular work in France.** Repeated assignments in France, especially from an office made available to you, can constitute a permanent establishment or keep your main activity there.

## Your action plan, step by step

1. Measure the share of your services used outside Andorra

   List your clients and where your services are used: at least 85% must be outside Andorra, every year.
2. Put together the viability file

   Accounts or tax return for the last financial year, or a three-year business plan; CV and proof of training.
3. Meet the general conditions

   Insurance covering sickness, incapacity and old age, housing in Andorra, criminal record certificates. See [Procedures and timescales](https://andorrefiscal.fr/en/residency/application-process).
4. Submit the application and the €47,500 deposit

   Early in the year, as the quota has only 10 places in 2026 (Decree 74/2026); plus €9,500 per dependant. The guide [Costs and AFA deposit](https://andorrefiscal.fr/en/residency/costs-afa-deposit) compares the amounts.
5. Organise the activity in Andorra

   Registration with the CASS, choice of tax method within the month of starting, IGI position, bank account.
6. Leave France for tax purposes

   Declare your income for the year of departure and inform your French clients, with proof of residence. Check the exit tax if you hold at least €800,000 of securities. See [Leaving France](https://andorrefiscal.fr/en/tax/leaving-france-tax-residency).
7. Keep your commitments

   At least 90 days a year for the permit, more than 183 days to be an Andorran tax resident on the basis of presence, and 85% of services abroad at each renewal.

> **Key point: Your next step**
>
> Before putting together the application, reread the [conditions of the international professional status](https://andorrefiscal.fr/en/residency/international-professional#conditions). If all your clients are abroad, compare with digital nomad status; if the quota closes these routes to you, the guide [conditions for self-employed residency](https://andorrefiscal.fr/en/residency/self-employed-residency#conditions) details the company route.

## Frequently asked questions

### Which status should you choose to freelance in Andorra?

It all depends on your clients and your budget. If at least 85% of your services are used outside Andorra: international professional status, with a refundable deposit of €47,500 and 90 days of presence a year, but 10 places in 2026. If all your clients are resident outside Andorra: digital nomad status, with no payment to the AFA, after a favourable decision from the Ministry of the Economy. For an unrestricted client base or employees: a company with self-employed residency, a non-refundable €50,000 and 183 days of presence.

[Read: International professional, digital nomad or company: which route should you choose?](https://andorrefiscal.fr/en/profiles/freelancer#deux-voies)

### Can a freelancer keep clients in Andorra?

Yes, up to 15% of their services if they have international professional status, since at least 85% must be used outside Andorra. A digital nomad, on the other hand, may serve only clients who are not resident in Andorra. Beyond that, you have to go through a company and self-employed residency. Services to Andorran clients bear IGI at 4.5%, once your annual turnover exceeds €40,000.

### Is the €47,500 deposit really refunded?

Yes. It is returned in the event of departure or non-renewal, less fees, but it does not earn interest. This is the main difference from the €50,000 of self-employed residency, which has been final since 13 February 2026.

### Can you hire staff with international professional status?

One employee at most. If your business grows, the Andorran company with self-employed residency becomes the appropriate route.

### Do you need to charge French VAT to a French client?

For a business client established in France, no: the service is in principle taxable there and it is the client who pays the VAT, under the [reverse charge](https://andorrefiscal.fr/en/business/moving-your-business-from-france#clients). For a private client, the rules depend on the nature of the service: have them checked.

### Does a freelancer become an Andorran tax resident with 90 days of presence?

The 90 days keep the international professional status, but do not make you a tax resident. You need more than 183 days in Andorra in the year, or to have the centre of your activities or economic interests there. Our [day counter](https://andorrefiscal.fr/en/tools/183-day-counter) helps you keep track of your presence.

### Can a passive resident freelance for clients abroad?

No. Passive residency prohibits any professional activity, even for foreign clients; only managing your own assets is permitted. You need international professional status, digital nomad status or self-employed residency.

### Is the flat-rate method advantageous?

It sets your expenses at [40% of your receipts](https://andorrefiscal.fr/en/business/self-employed#irpf), if your turnover in the previous year does not exceed €150,000 for a professional activity. It benefits those whose actual expenses are lower. The option is binding for three years and applies to all your activities.

## Sources

1. [Llei 9/2012, qualified law on immigration, consolidated version](https://www.portaljuridicandorra.ad/L2012009) — Articles 90, 95, 98 and 99: conditions of the international professional status; Articles 23.5 bis, 33 bis, 101 quinquies and 154: digital nomad (profiles covered, conditions, fee).
2. [e-tràmits: residence for digital nomads (D.3)](https://www.e-tramits.ad/tramits/ca/d3-residencia-per-a-nomada-digital/p/GV001311) — Decision of the Ministry of the Economy, quota, 90 days a year, durations, fee of €224.61.
3. [Decree 407/2025 on residence without gainful activity](https://www.portaljuridicandorra.ad/R20251112A) — Viability, business plan and qualifications (Articles 15 and 16), insurance (Article 3).
4. [Llei 5/2014 on personal income tax (IRPF), consolidated version](https://www.portaljuridicandorra.ad/L2014005) — Tax residency (art. 8), flat-rate method (art. 17), tax-free allowance and tax credit (art. 35 and 46).
5. [Llei 11/2012 on the general indirect tax (IGI), consolidated version](https://www.portaljuridicandorra.ad/L2012011) — €40,000 threshold (art. 5), place of supply of services (art. 43 and 44), simplified regime (art. 74 and 75).
6. [CASS: contributions of self-employed workers](https://www.cass.ad/cotitzacions-del-treballadors-per-compte-propi) — 2026 bases and amounts, start of activity.
7. [France–Andorra tax treaty (Decree No. 2015-878)](https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000030907404) — Permanent establishment (art. 5), business profits (art. 7), residence (Protocol).
8. [French General Tax Code, Article 182 B](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045765660) — Withholding tax on services provided or used in France.
9. [French General Tax Code, Article 283](https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000051214570) — Reverse charge of VAT by the business client established in France.

Consolidated texts on the Portal jurídic d’Andorra have no official value: only the version published in the BOPA is authentic. [How we verify](https://andorrefiscal.fr/en/methodology).

**General information, not advice.** This guide sets out the rules in force on 11 October 2026, based on official texts. It is no substitute for a professional review of your situation (lawyer, tax adviser, gestoria). Spotted an error or a change? [Write to us](https://andorrefiscal.fr/en/contact).

## Further reading

- [International professional](https://andorrefiscal.fr/en/residency/international-professional): Freelance, clients abroad
- [Self-employed, sole trader](https://andorrefiscal.fr/en/business/self-employed): Working in your own name
- [VAT in Andorra (IGI)](https://andorrefiscal.fr/en/tax/andorra-vat-igi): Standard rate and special rates
- [Tax residency](https://andorrefiscal.fr/en/tax/tax-residency): 183 days, centre of interests, dual residency
- [Entrepreneur, company director](https://andorrefiscal.fr/en/profiles/entrepreneur): Setting up or relocating a company
- [YouTuber, content creator](https://andorrefiscal.fr/en/profiles/content-creator): Video makers, streamers, influencers