A genuine activity
Set up or manage an Andorran company, operate as a self-employed professional, or sign a local employment contract. Substance is key: a real activity, which we help you structure.
Company, self-employed or employment
Active Residency · Andorra
Active residency in Andorra:
Active residency in Andorra:
work and live, 2026 requirements.
For those who come to work in Andorra — director, self-employed or employee. CASS social security affiliation, a direct path to tax residency, and income tax capped at 10 %.
Active residency in Andorra, in brief
- Who it is for: directors of an Andorran company, self-employed professionals and employees — anyone genuinely carrying out an activity in Andorra.
- Requirements: real activity, housing in Andorra, CASS affiliation (≈22% contributions), clean criminal record, effective presence (183 days for tax residency).
- Taxation: IRPF capped at 10% (0% up to €24,000), Andorran-source dividends exempt, 10% corporate tax for your company.
- Language: for employees under the general quota, a Catalan language diploma at level A1 at the first permit renewal, A2 at the second (Law 6/2024; Decree 388/2026); the self-employed quota (Decree 75/2026) only requires the initial conditions to be maintained at renewal.
Andorre Gestoria — French-speaking tax and wealth advisory firm, Canillo (RLG CAPITAL, SL). Rules in force as of 15 October 2026.
Andorra
Live AND work in Andorra
Active residency: the permit
Assess my eligibility
Active residency: the permit
for those who build in Andorra.
Active residency is designed for those who genuinely operate in Andorra — at the helm of your company, as a self-employed professional, or as an employee. It grants you affiliation to the Andorran social security system and, beyond 183 days, opens the door to full tax residency.
For those with an active role
Director of an Andorran company, self-employed professional (autònom), or employee of a local business.
CASS affiliation
You contribute to the Andorran social security system and gain access to its high-quality healthcare network.
Pathway to tax residency
Beyond 183 days, with your centre of life established in Andorra, tax residency follows naturally.
The requirements
Requirements for active residency in Andorra: three pillars.
Nothing unattainable: a genuine activity, effective presence, and a well-prepared application. We orchestrate everything.
Effective presence
Active residency requires you to live primarily in Andorra — at least 183 days per year. This is also the threshold that establishes your tax residency.
Your centre of life in AndorraAn application & a payment
Passport, criminal record certificate, supporting documents, contribution to the AFA, and CASS affiliation. Annual quotas apply: we secure your place and manage the timeline.
Formalities handled end to end
Our process
Obtaining active residency in Andorra:
Obtaining active residency in Andorra:
from eligibility to your card, in 6 steps.
You provide a few documents; your dedicated French-speaking adviser coordinates Immigration, the AFA, and the CASS.
Eligibility & activity structure
We assess your profile and identify the right route: Andorran company, self-employed status, or employment contract.
Application file preparation
Passport, criminal record certificate (apostilled), supporting documents: we compile a complete, compliant dossier.
Setting up your activity
Incorporation of your company, registration, or formalisation of your contract — the foundation of your active residency.
AFA contribution & application submission
Contribution to the Andorran Financial Authority and submission of your application to the Immigration Service.
Review & authorisation
We track the process through to obtaining your immigration authorisation.
Card, CASS & settling in
Collection of your resident card, CASS affiliation, and support throughout your relocation.
Active or passive?
Self-employed or employee active residency: two routes, one lifestyle.
Active residency if you work in Andorra; passive residency if you relocate without working there.
| Criterion | Active | Passive |
|---|---|---|
| For whom | You carry out an activity | You do not work in Andorra |
| Minimum presence | 183 d | 90 d |
| Investment | Not required | From €1 M |
| Social security (CASS) | Yes, as a contributor | Private insurance |
| Tax residency | Natural (> 183 d) | Based on presence & interests |
| IRPF from 0 to 10 % in both cases, with no wealth tax or inheritance tax. We guide you to the right option for your profile. | ||
Self-employed residency: how the requirements have changed
| Before 2025 | Law 5/2025 | Law 2/2026 (since 13 February 2026) | |
|---|---|---|---|
| Shareholding in the Andorran company | More than 20% | More than 34% | More than 34%, with a directorship and effective management |
| Payment to the AFA | Refundable deposit of €15,000 | Refundable deposit of €50,000 | €50,000, non-refundable, returned only if the initial authorisation is refused |
| Qualified Immigration Law, Art. 38 ter. Regulated liberal professions follow a separate route; applications filed before 22 January 2026 remain subject to the former regime. | |||
To renew the self-employed authorisation, you must have resided in Andorra for at least 183 days per year. CASS contributions, IRPF and IGI for the self-employed are covered in our guide to self-employment in Andorra.
Active residency as an employee: the general quota
An employee obtains a residence and work authorisation only on the basis of a job offer and within the limit of the general quota: 900 authorisations until 30 April 2027 (Decree 388/2026 of 7 October 2026), comprising 702 residence-and-work authorisations and 198 cross-border work authorisations. The application is filed by the employer; French, Spanish and Portuguese nationals do not have to prove prior experience in the sector. At renewal, a Catalan language diploma at level A1, then A2, is required (Law 6/2024). Employment contracts, permits and employee rights are covered in our guide to working in Andorra.
Self-employed, employee or passive: the 2026 requirements in one table
| Requirement | Active — self-employed | Active — employee | Passive |
|---|---|---|---|
| Activity in Andorra | Effective management of an Andorran company in which you hold more than 34% (with a directorship), or a qualified profession | Employment contract with an Andorran employer | No local gainful activity |
| Quota | Self-employed quota (Decree 75/2026) | General quota: 900 until 30 April 2027 (Decree 388/2026) | 163 places in 2026 (Decree 74/2026) |
| Payment or investment | €50,000 to the AFA, non-refundable (returned only if the authorisation is refused) | — | €1,000,000 invested (or €400,000 in the Housing Fund) and €50,000 to the AFA (+€12,000 per dependant) |
| Presence | At least 183 days per year to renew | Effective residence in Andorra | At least 90 days per year |
| Catalan at renewal | Initial conditions maintained (Decree 75/2026) | A1 diploma, then A2 (Law 6/2024) | Not required to date |
| Health cover | CASS affiliation | CASS affiliation | Private health insurance |
| Qualified Immigration Law (Art. 38 ter, 95 and 96, as amended by Law 2/2026); Decrees 74/2026, 75/2026 and 388/2026; Law 6/2024. Rules in force as of 15 October 2026. Details of the passive route on our passive residency page. | |||
Frequently asked questions
Active residency: your questions answered.
Who is active residency designed for?
For those who genuinely carry out a professional activity in Andorra: the director of an Andorran company, a self-employed professional (autònom), or an employee of a local business.
How many days per year must you spend in Andorra?
At least 183 days per year. Active residency requires your centre of life to be in Andorra — which also establishes your tax residency.
Is it necessary to set up a company for active residency?
Not necessarily: a local employment contract or self-employed status are equally valid. Incorporating a company remains the most common route for entrepreneurs — we assess the best option with you.
Does active residency grant access to social security?
Yes. By carrying out an activity, you contribute to the CASS (Andorran social security) and benefit from its healthcare system, which is widely recognised for its quality.
Is there a minimum investment requirement?
Unlike passive residency, active residency does not require a million-euro investment. For the self-employed route (a director owning more than 34% of their Andorran company), a €50,000 contribution to the AFA is required: since Law 2/2026 it is non-refundable and is returned only if the initial permit is refused.
What income tax applies under active residency?
The Andorran IRPF: 0 % up to €24,000, 5 % up to €40,000, 10 % beyond that. No wealth tax, no inheritance tax. See all the tax advantages.
What are the requirements for obtaining active residency in Andorra?
Carrying out a genuine activity in Andorra: effectively managing an Andorran company in which you hold more than 34% (with a directorship), practising a qualified profession, or being employed under the general quota. On top of this come housing in Andorra, a clean criminal record, CASS affiliation, the €50,000 payment to the AFA for the self-employed route, and a presence of at least 183 days per year to renew the authorisation.
Can an employee obtain active residency?
Yes, on the basis of a job offer: the employer applies for the residence and work authorisation, within the limit of the general quota — 900 authorisations until 30 April 2027 (Decree 388/2026). A Catalan language diploma at level A1 is required at the first renewal, then A2 at the second (Law 6/2024).
Not planning to work in Andorra? Passive residency may be the right fit. To get the full picture, explore tax residency and discover life in Andorra.
