Andorra

Last update: 2026-06-04
AD EUR Catalan
Pros
Low tax burden with maximum 10% corporate and personal income tax rates.
Exceptional public safety and virtually non-existent crime rates for residents and businesses.
High level of economic freedom and minimal bureaucratic corruption within the local administration.
Cons
Limited physical accessibility due to the absence of an international airport or rail network.
Small domestic market and restricted labor pool for specialized business operations.
Growing regulatory pressure to align with European Union financial standards and transparency requirements.
Personal income
NONE
Corporate
NONE
Capital gains
NONE
VAT (standard)
NONE
i 4.7 DIVIDEND PIPELINE
i 4.5 HOLDING
i 2.2 VERY LOW TAX
i 2 CRYPTO HAVEN
i 2 PRIVACY GRADE
i 0.9 EASY CITIZENSHIP
VERYLOW TAX 2.2/10 HOLDING 4.5/10 DIVIDENDPIPELINE 4.7/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 2/10 EASYCITIZENSHIP 0.9/10
01/08

Will Andorra tax what you earn?

income tax tax residency territorial system

NO. Andorra doesn't tax personal income, and doesn't reach for you when you settle. No withholding, no return, no centre-of-vital-interests test waiting to trip. Salary is a non-event here, both in the rate and in the paperwork.

Personal income taxi
NONE
no personal income tax framework
Income simulatori
N/A
no income tax framework — nothing to simulate
Tax residence testi
N/A
no formal tax residency test · matters mainly for citizenship / immigration tracks
02/08

Will Andorra tax what you own?

capital gains wealth tax inheritance dividends interest

NO. Andorra doesn't tax what you hold. No capital gains, no annual wealth assessment, no inheritance regime. The value sitting in your portfolio compounds untouched, and leaves it the same way it arrived.

Capital gainsi
NONE
no capital gains regime
Dividend taxi
NONE
no dividend tax
Interest incomei
NONE
no interest income tax
Wealth taxi
NONE
no annual wealth tax · no real-estate wealth tax · no net-worth assessment
Crypto · tax regimei
Regime
PROGRESSIVE
Rate
10%
Crypto-assets are taxed as capital gains under the Personal Income Tax (IRPF) at a maximum rate of 10%. Gains are integrated into the 'Savings Base' (base de l'estalvi), which features a €3,000 annual exemption. According to the Tax Authority's interpretation (Technical Communication 4/2015), crypto-to-crypto exchanges are taxable events as they constitute an alteration in the composition of the taxpayer's assets. The Digital Assets Law (24/2022) and Law 42/2022 provide the regulatory and fiscal framework. Professional mining and trading are taxed as business income at a flat 10% rate.
Crypto-to-cryptoi
TAXABLE
each swap counts as a disposal — gains realised at every trade
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
NONE
no estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
03/08

Is it easy to run a company in Andorra?

corporate tax criminal liability public registry VAT IP box

YES. Andorra has no corporate income tax, but treats misuse of corporate assets as a criminal offense. Even as sole shareholder, using company funds for personal purposes can trigger prosecution; your own consent doesn't waive the offense. Registries are non-public, so at least your name stays off the public web. Fiscal calm, legal discipline.

Corporate taxi
NONE
no corporate income tax framework
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
CRIMINAL LIABILITY
Article 264 of the Penal Code (Llei 9/2005, del 21 de febrer, qualificada del Codi penal)
Andorra follows the 'Autonomy of the Legal Entity' principle, treating the company's assets as strictly distinct from those of its shareholders. Under Article 264 of the Penal Code, the offense of 'Abús de béns i valors socials' (Misuse of Corporate Assets) is classified as a public offense, meaning the Public Prosecutor can initiate proceedings without a private complaint. This distinguishes it from 'Administració deslleial' (Art. 263), which requires a victim's complaint. Consequently, a sole shareholder-director can be held criminally liable for using company funds for personal benefit (such as personal vacations or vehicles) because such acts are legally deemed to prejudice the 'social interest' of the company as an independent entity, regardless of the owner's consent or the company's current solvency.
Shareholders privacyi
PRIVATE
Registre de Societats Mercantils
Directors privacyi
PRIVATE
Registre de Societats Mercantils
Incorporation costi
Limited Liability Company
Societat de Responsabilitat Limitada (SL)
Government Registration and Registry Fees (Taxa d'inscripció) USD 1,176
Notary Fees and Public Deed of Incorporation USD 983
Foreign Investment Authorization Fee USD 289
Professional Incorporation Services and Legal Setup USD 4,048
Company Name Reservation and Administrative NIA USD 270
Total USD 6,767
VAT standard ratei
NONE
no general VAT · no consumption tax framework
04/08

Is Andorra good for your holding company?

treaty network participation exemption withholding

NO. Andorra doesn't carry a treaty network, which makes it unsuitable as a holding jurisdiction. Any dividend flowing in or out faces full statutory withholding, and no domestic participation exemption can compensate for missing relief on the source side.

Territorial systemi
Individuals
WORLDWIDE
Corporates
WORLDWIDE
Individuals: worldwide income taxation regardless of source. Corporates: worldwide.
Participation exemptioni
100%
5% holding · 12 months min
CFC rulesi
NONE
no controlled foreign corporation regime · foreign-source corporate income out of scope
WHT · dividendsi
no withholding on outbound dividends
WHT · interest
no withholding on outbound interest
WHT · royalties
no withholding on outbound royalties
Tax-haven WHT
no punitive rate on record
Treaties signedi
0
active
Treaties pending
in negotiation
Tax treaty networki
origin · AD 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with AD.
Country Status Dividends Interest Royalties
// no treaties match
05/08

What does it cost to come and go from Andorra?

exit tax territorial system dual citizenship

SOME. Andorra taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
naturalisation requires renouncing existing citizenship
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will Andorra protect your privacy?

info exchange corporate registries

PARTLY. Andorra participates in some exchange frameworks (typically CRS, MLI, MAAC), so a portion of your financial information reaches treaty partners. Corporate registries stay non-public, so ownership remains opaque. Middle-ground privacy: selective, not total.

Multilateral reporting frameworks 3/10 active · 3 pending
CRS
2018
CARF
FATCA
MLI
2021
BEPS
MAAC
2016
GLOBAL FORUM
EOIR
CRYPTO-CARF
CRYPTO TRAVEL RULE
07/08

Is Andorra itself a liability?

blacklists FATF standing

SOMEWHAT. Andorra is flagged by one or two national tax authorities and sits outside FATF membership. Selective friction: anti-abuse rules trigger on transactions in specific corridors, and counterparties tend to ask more questions.

Blacklist exposure Listed by 2 authorities
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in Andorra?

press freedom crypto CBDC EU

PARTLY. Andorra scores in the middle band of the RSF press-freedom index (rank #65): civil society operates but the boundaries are real. Crypto sits in the standard regulated tier.

Press freedom · RSF indexi
65/180
score 63 · ↑ 7 ranks year-on-year
Central bank digital currencyi
NONE
no announced CBDC program · no pilot · no retail or wholesale prototype on record
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Andorra. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.