Andorra income tax

Andorra tax calculator

Enter your income to estimate what you would pay in Andorra, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.

How much is income tax in Andorra?

Andorra taxes personal income at rates up to 10%. Residents taxed on worldwide income; no special nomad regime.

Compiled by MyNomadWorld for Andorra and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.

Andorra digital nomad visa

Residence for digital nomads (D.3 - Residencia per a nomada digital, Llei 42/2022 / Decret 11/2023)

• Income requirement: Requires sufficient economic means for applicant and dependents, thresholds set by regulation (no single figure on the official page). Requires a favourable prior resolution from the Ministry of Economy. Subject to an annual quota
• Initial length: 24 months · renewable
• Max stay: Initial authorisation 2 years; 1st renewal 2 years; 2nd renewal 3 years; then 10 years. Must reside in Andorra at least 90 days per calendar year. Distinct from active residence (self-employed), which requires a non-refundable €50,000 payment to the AFA after Law 2/2026
• Tax on nomad income: Andorran IRPF, max 10% headline rate; low-tax jurisdiction
• Family / dependents: Yes

Official source: Residence for digital nomads (D.3 - Residencia per a nomada digital, Llei 42/2022 / Decret 11/2023) · as of 2026

Andorra expat & digital-nomad tax regime

The IRPF (low flat rate) regime does not lower the rate here, because Andorra already taxes personal income at 10%. What it changes is your right to live and work in the country, not your tax bill.

Official source: PwC Andorra

Capital gains, wealth & property tax

• Capital gains: 10% general (0%/5%/10% via IRPF savings base); exempt if seller holds <25% of a company; real-estate transfer gains taxed separately 1%-15% decreasing with holding years
• Wealth tax: No net worth/wealth tax on individuals

Inheritance & gift tax in Andorra

No inheritance, gift, or estate tax No tax on inheritances received by residents; no capital gains taxed on transfer at death

Corporate tax & VAT

The standard corporate profits tax is 10%.

How to become a tax resident of Andorra

Residing in Andorra 183+ days per year, or having the main centre of economic interests in Andorra.

Banking in Andorra

You will want a local or multi-currency account for rent, bills and getting paid. See our guide to the best banks in Andorra.

Andorra tax treaties

Andorra maintains around 10 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. With very few treaties, cross-border income can still face double taxation, so check the specific route before you move.

Major treaty partners

Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.