Freelancer, consultant, content creator, e-commerce seller, SaaS publisher: if your business runs on a laptop, you can run it from almost anywhere. The real question becomes: where to establish your base? Andorra has emerged as one of the most compelling answers for digital entrepreneurs. Here is why.
Why Digital Entrepreneurs Choose Andorra
The combination is rare: 10% corporate tax, tax-exempt dividends from Andorran sources, personal income tax capped at 10%, 4.5% IGI (versus 20% VAT in France) and low social contributions. Add a European framework with over 20 tax treaties, high-speed fibre, exceptional security, Barcelona and Toulouse within 3 hours and a mountain lifestyle: you keep the lion's share of what you earn, without cutting yourself off from the world.
Your Structure: An SL to Invoice the Entire World
Most digital entrepreneurs set up an SL company (share capital 3,000 EUR) to invoice their clients wherever they are: services, subscriptions, e-commerce, licences. The company collects revenue, the 10% corporate tax applies, and dividends flow back in a tax-exempt framework. The key is genuine substance — you live and work in Andorra in practice — which makes the structure robust and internationally recognised. We set it up with you from start to finish.
Active Residency: Living and Working from Andorra
To carry out your activity from the Principality, active residency is the applicable status: a presence of at least 183 days per year, registration with the social security system (CASS) and access to its healthcare. This is also what establishes your Andorran tax residency. We coordinate the entire process — company, immigration, CASS — through a single point of contact.
What You Keep: Andorra vs France
| Tax / Levy | Andorra | France |
|---|---|---|
| Corporate income tax | 10% | 25% |
| Dividends | 0% (Andorran source) | 31.4% (flat tax) |
| VAT / IGI | 4.5% | 20% |
| Social contributions | ~22% | > 45% |
| Personal income tax (max) | 10% | 45% |
| Indicative 2026 rates. The France–Andorra tax treaty (2013) eliminates double taxation. | ||
Key Takeaways
- 10% corporate tax, tax-exempt dividends, 4.5% IGI, low social contributions
- An SL company to invoice your clients anywhere in the world
- Active residency (183 days) + CASS to work from Andorra
- Fast fibre, security, Barcelona 3 hours away: a genuine European base
- Real substance = a solid, internationally recognised structure
Ready to establish your digital base in Andorra? We create your company and obtain your active residency, fully managed end to end.
