---
title: "Andorra freelancer residency: international professional"
url: https://andorrefiscal.fr/en/residency/international-professional
description: "Freelancing in Andorra without a company? International professional status: 85% of services outside Andorra, €47,500 deposit, 90 days."
updated: 2026-10-11
language: en
publisher: Andorre Fiscal (https://andorrefiscal.fr)
---

# International professional residency: the status for freelancers in Andorra

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

The status of professional with international reach lets you reside in Andorra by establishing there the base of an activity directed abroad: at least 85% of the services must be used outside the country. It is the “international residency” of freelancers and consultants. Conditions, costs and taxation at 11 October 2026.

By [the Andorre Fiscal editorial team](https://andorrefiscal.fr/en/about#redaction) · Verified on 11 October 2026 · [8 official sources](https://andorrefiscal.fr/en/residency/international-professional#sources)

- **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

## Key points

- The status is aimed at a person who carries on, from Andorra, an activity of which at least 85% of the services are used in other countries.
- The activity must be based in Andorra, have one employee at most, be economically viable and belong to a sector that the Govern considers useful.
- You must deposit €47,500 with the AFA, plus €9,500 per dependant: unlike passive and self-employed residency, this deposit remains refundable.
- The conditions common to residence without work apply: resources, health insurance, housing and at least 90 days of presence a year.
- Places are scarce: 10 authorisations in 2026 (Decree 74/2026).

## Professional with international reach (or “projection”): what is it?

Created in 2012, this status, which the law calls “professional amb projecció internacional”, belongs to the family of residence permits “without work”, like passive residency, but it allows a professional activity, provided that it is directed abroad. The law lays down three cumulative conditions (Llei 9/2012, art. 98):

- the **base** from which the activity is carried on is located in Andorra;
- the activity has **at most one employee**;
- the services are provided mainly to **non-resident** persons or entities.

> This requirement is deemed to be met provided that at least 85% of the services provided by the professional with international reach are used in any country or territory other than Andorra. (Free translation)
>
> — [Llei 9/2012, art. 98.1 c)](https://www.portaljuridicandorra.ad/L2012009)

Any other gainful activity in Andorra, whether salaried or not, requires the corresponding immigration authorisation (art. 98.2), for example an [employee work permit](https://andorrefiscal.fr/en/residency/work-permit). In principle, the status is aimed at [freelancers and consultants](https://andorrefiscal.fr/en/profiles/freelancer) whose clients are mainly abroad; their sector must still be among those selected by the Govern.

## The conditions to meet

Beyond the activity itself, the application must be convincing on several points:

**Professional with international reach: conditions at 10 October 2026**

| Requirement | What the texts require |
| --- | --- |
| Viability<br>Decree 407/2025, art. 15 | Accounts for the last financial year if the activity already exists; otherwise a three-year business plan, with supporting documents |
| Sector<br>Llei 9/2012, art. 99 | A sector that the Govern considers useful to the Andorran economy, set by regulation together with the quotas |
| Qualifications<br>Decree 407/2025, art. 16 | Curriculum vitae, diplomas and experience in the sector |
| Resources<br>Decree 407/2025, art. 2; Llei 9/2012, art. 99 | More than 300% of the annual minimum wage, plus 100% per dependant, generated by the activity |
| Insurance<br>Llei 9/2012, art. 90 | 100% of medical costs in Andorra, incapacity and old age (sickness only for minors and people over 60) |
| Housing<br>Llei 9/2012, art. 90 | Ownership or rental, or a purchase in progress to be completed within the year |
| Presence<br>Llei 9/2012, art. 98 | Main and effective residence of at least 90 days per calendar year |
| Other<br>Llei 9/2012, art. 43, 44 and 49 | Criminal record certificate, medical fitness, a place in the quota |

With the minimum wage of July 2026, the resources threshold amounts to about €56,500 a year for a single person (indicative calculation: €1,568.67 × 12 × 3). On the other hand, the law requires no investment, unlike [passive residency](https://andorrefiscal.fr/en/residency/passive-residency).

## The €47,500 AFA deposit, refundable

The holder deposits with the [AFA](https://andorrefiscal.fr/en/glossary#afa), the Andorran Financial Authority (formerly INAF), a non-interest-bearing sum of **€47,500**, plus **€9,500** per dependant (art. 99). Llei 2/2026 did not change this regime. Unlike passive and self-employed residency, the sum remains a deposit: it is returned if you leave the country, or if the authorisation is cancelled or not renewed, less the AFA’s fees and subject to deductions for unpaid obligations in Andorra.

- **Single person**: €47,500
- **Couple**: €57,000
- **Couple and two children**: €76,000

On top of this come the immigration fees for residence without work: €3,000 for the initial authorisation, €1,000 per dependant and €500 at each renewal (art. 154, as amended by Llei 5/2025). The law does not provide for them to be refunded. Compare with the other statuses in [Costs and AFA deposit](https://andorrefiscal.fr/en/residency/costs-afa-deposit).

## Freelancing: international professional, self-employed or digital nomad?

The international professional status combines professional activity, no investment and a refundable deposit; its main limitation is a very small quota. The [digital nomad status](https://andorrefiscal.fr/en/residency/digital-nomad) can be an alternative for an employee of a foreign company or a self-employed person with no Andorran clients, and [self-employed residency](https://andorrefiscal.fr/en/residency/self-employed-residency) remains the route for those targeting the local market.

**Four statuses for a self-employed activity**

| Criterion | International professional | Self-employed | Passive | Digital nomad |
| --- | --- | --- | --- | --- |
| Activity | Based in Andorra, 85% of services abroad | Any activity, through your Andorran company | None | Foreign employer or non-resident clients |
| Amount paid to the AFA | €47,500, refundable | €50,000, final | €50,000, final | None provided for by law |
| Investment | None | Company more than 34% owned | €1,000,000 | None |
| Presence | 90 days a year | 183 days a year | 90 days a year | 90 days a year |
| Employees | One at most | No limit in the law | Not applicable | Not applicable |
| Quota in force | 10 (Decree 74/2026) | 200 (Decree 75/2026) | 163 (Decree 74/2026) | 50 (Decree 11/2023) |

Digital nomad: 50 places out of a quota of 100 shared with the entrepreneurs’ programme (Decree 11/2023, with no end date set by the text).

The full overview is in [Types of residency](https://andorrefiscal.fr/en/residency/residency-types). To see where you stand, [which permit to live in Andorra? Take the test](https://andorrefiscal.fr/en/tools/which-residency-permit).

## Duration, renewal and quota

- **authorisations in 2026Decree 74/2026, in order of receipt**: 10
- **then 10 years after 7 yearsFrench, Spanish, Portuguese nationals: 2 + 3 years, then 10 years after 5 years**: 2 + 2 + 3 years
- **to file the renewalbefore expiry**: 6 months

The durations are those of passive residency (art. 32 and 33): 2 years, then 2 years, then 3 years at each renewal, and 10 years after 7 years. French, Spanish and Portuguese nationals obtain 2 years, then 3 years, then 10 years after 5 years. According to the e-tràmits sheet, the [renewal application](https://andorrefiscal.fr/en/residency/renewal-permanent-residency) is filed within the 6 months before expiry, with proof of the economic viability of the activity, of resources, of insurance and of housing.

Decree 74/2026 provides for only **10 authorisations** for this status in 2026. Applications are processed in order of receipt (art. 35): you are better off filing a complete application early in the year (see the [documents and timescales for a residence application](https://andorrefiscal.fr/en/residency/application-process)). Finally, Llei 6/2024 requires the Govern to extend the [Catalan](https://andorrefiscal.fr/en/glossary#catalan) requirement (A1 then A2) to residence without work within five years of its entry into force: check, when you renew, whether it already applies.

## Tax: it all depends on your presence

The 90 days of presence are enough to keep the authorisation, not to become an Andorran tax resident. That tax status requires spending more than 183 days in Andorra in the calendar year, or having the centre of your activities or economic interests there (IRPF law, art. 8).

**Right of residence — 90 days a year**

- Keeping the authorisation
- Carrying on the activity from Andorra

**Andorran tax residency — More than 183 days**

- Or the centre of your economic interests in Andorra
- IRPF on worldwide income, on the effective scale of 0%, 5% then 10%

**France — Article 4 B of the CGI**

- Household, activity or economic interests in France: taxation in France
- The Andorran permit alone is not enough within the meaning of the treaty

Social security and accounting obligations depend on how the activity is organised, and the texts consulted do not detail them for this status. The renewal sheet refers to the viability “of the company”: have a professional clarify the expected structure before you file. To keep track of your presence, [count your days of presence in Andorra](https://andorrefiscal.fr/en/tools/183-day-counter) and read [Tax residency](https://andorrefiscal.fr/en/tax/tax-residency).

## Points to watch

> **Common misconception**
>
> “With this status, I will also be able to build up a client base in Andorra.”
>
> **In fact.** Services used in Andorra may not exceed 15% of the total. To target the local market, you need self-employed residency, with its €50,000 payment and its 183 days of presence.

> **Common misconception**
>
> “A freelancer can take passive residency and carry on invoicing their clients.”
>
> **In fact.** Passive residency prohibits any professional activity, even remotely for foreign clients; only managing your own assets is permitted (art. 95).

> **Caution: Keep proof of your 85%**
>
> The law sets the ratio without specifying how to prove it. Keep, client by client, the contracts and invoices that show where your services are used: they are what will allow you to defend your renewal. The profiles concerned are detailed in our pathways [Freelancer, consultant](https://andorrefiscal.fr/en/profiles/freelancer) and [Content creator](https://andorrefiscal.fr/en/profiles/content-creator).

## Frequently asked questions

### Is “international projection” the same status?

Yes. Andorran law speaks of a “professional amb projecció internacional” (Llei 9/2012, art. 98): “professional with international reach” and “international projection” are two translations of the same status, which is also presented as freelancer residency.

### Do you need to set up a company for this status?

The law does not require one: it covers an individual whose base of activity is in Andorra, with one employee at most, and at least 85% of whose services are used abroad (Llei 9/2012, art. 98). The official renewal sheet does, however, ask for proof of the economic viability “of the company”: have the Immigration Service or a professional clarify the expected structure before you file.

### Can a freelancer based in Andorra keep their French clients?

Yes: clients established in France are not resident in Andorra, and the status precisely requires that at least 85% of the services be used outside Andorra (art. 98). That leaves the tax questions on the French side, if your clients, your activity or your economic interests still tie you to France: see the points to watch in our freelancer pathway.

[Read: Freelancer, consultant › French clients: the points to watch](https://andorrefiscal.fr/en/profiles/freelancer#clients-francais)

### How do you prove that 85% of the services are used outside Andorra?

The law sets the ratio without specifying the supporting evidence. The regulation asks for the accounts of the activity or a business plan. Keep contracts and invoices by client and by country: they are what will show, at renewal, where your services are used.

### Can you hire an assistant?

Yes, one person at most, under an employment contract (Llei 9/2012, art. 98). Beyond that, the activity no longer meets the conditions of the status.

### Does the €47,500 deposit earn interest?

No. The law refers to non-interest-bearing sums. The deposit is returned when you leave, or in the event of cancellation or non-renewal, less the AFA’s fees and subject to deductions for unpaid obligations in Andorra.

[Read: Costs and AFA deposit › Refundable AFA deposit or not: what is returned, and when](https://andorrefiscal.fr/en/residency/costs-afa-deposit#remboursement)

### Can a content creator obtain this status?

Nothing in the law excludes it, subject to two conditions: that at least 85% of the services be used outside Andorra, and that the activity belong to a sector selected by the Govern. Have your project validated before you file, and compare it with the other possible statuses.

[Read: YouTuber, content creator](https://andorrefiscal.fr/en/profiles/content-creator)

### How does it differ from digital nomad status?

Digital nomad status requires a favourable decision from the Ministry of the Economy, and the nomad works only for a foreign employer or non-resident clients; the law requires no deposit from them. The international professional sets up the base of their activity in Andorra and may employ one person, but deposits €47,500 with the AFA.

[Read: Digital nomad](https://andorrefiscal.fr/en/residency/digital-nomad)

### Will my spouse be able to work in Andorra?

Your spouse obtains resident status as your dependant. To carry on their own activity in Andorra, they need an authorisation that allows it, with its own conditions (art. 19).

[Read: Family reunification › Can the spouse and children work?](https://andorrefiscal.fr/en/residency/family-reunification#travailler)

### How many days do you need to spend in Andorra to be taxed there?

More than 183 days per calendar year, or having the centre of your activities or economic interests there. The 90 days required by the status are enough to keep the authorisation, not to become an Andorran tax resident.

[Read: Tax residency](https://andorrefiscal.fr/en/tax/tax-residency)

## Sources

1. [Llei 9/2012, qualified law on immigration, consolidated version](https://www.portaljuridicandorra.ad/L2012009) — Definition of the “professional amb projecció internacional” (art. 98), regime and deposit (art. 99), common conditions (art. 90), durations (art. 32 and 33).
2. [Decree 407/2025, regulation on residence without work](https://www.portaljuridicandorra.ad/R20251112A) — Resources (art. 2), insurance (art. 3), viability and qualifications (art. 15 and 16), return of the deposit (art. 10 to 12).
3. [e-tràmits: professionals with international reach, renewal (D.2.1)](https://www.e-tramits.ad/tramits/ca/d21--residencia-per-a-professionals-amb-projeccio-internacional-renovacio/p/GV000488) — Filing within the 6 months before expiry, by appointment; economic viability “of the company”, resources.
4. [Llei 5/2025 on sustainable growth and the right to housing](https://www.portaljuridicandorra.ad/L2025005) — Fees for residence without work: €3,000, €500 and €1,000.
5. [Llei 5/2014 on personal income tax (IRPF)](https://www.portaljuridicandorra.ad/L2014005) — Tax residency (art. 8) and scale.
6. [France–Andorra tax treaty (Decree No. 2015-878)](https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000030907404) — Residence within the meaning of the treaty: a residence permit is not enough.
7. [Llei 6/2024 on Andorra’s own and official language](https://www.portaljuridicandorra.ad/L2024006) — Extension of the Catalan requirement to residence without work within five years.
8. [Decree 11/2023 of 11 January 2023 (quota for digital nomads and entrepreneurs)](https://bopadocuments.blob.core.windows.net/bopa-documents/035007/html/GR20230112_11_11_49.html) — 100 authorisations, including 50 for digital nomads (art. 2).

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

- [Freelancer, consultant](https://andorrefiscal.fr/en/profiles/freelancer): Clients in France or elsewhere
- [YouTuber, content creator](https://andorrefiscal.fr/en/profiles/content-creator): Video makers, streamers, influencers
- [E-commerce and online businesses](https://andorrefiscal.fr/en/business/online-business): Online shop, SaaS, remote consulting
- [Passive residency](https://andorrefiscal.fr/en/residency/passive-residency): No gainful activity in Andorra
- [Tax residency](https://andorrefiscal.fr/en/tax/tax-residency): 183 days, centre of interests, dual residency
- [183-day counter](https://andorrefiscal.fr/en/tools/183-day-counter): Track your days in Andorra over the year