2026 reforms in Andorra: law 2/2026 and tax news.
Law 2/2026, passive residency threshold raised to €1M, higher tax on foreign real-estate investment: we track and decode the reforms that change the game.
All guides on the 2026 reforms in Andorra.
Law 2/2026, passive residency at €1M, real-estate levy: what really changes.

Andorra–EU agreement signed: what changes
Signed on 19 October 2026, not yet in force: referendum, quotas kept, tax left out of the deal, transitions of 3 to 30 years.
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2026 reforms (law 2/2026): what changes
Passive residency at 1 M€, real estate levy, non-refundable €50,000 AFA contribution: what the law actually changes.
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