Tax residency in Andorra:
active or passive, fully managed.
Active residency (with professional activity) or passive residency (without activity): we build your file, manage the AFA contribution and handle every step through to your resident card — one dedicated advisor, zero compliance gaps.
Tax residency in Andorra: the essentials in 4 points
- Two routes: active residency (you carry out an activity in Andorra, CASS affiliation) and passive residency (no local activity: €1M investment since Law 2/2026 or €400,000 in the Housing Fund, non-refundable AFA contribution of €50,000 + €12,000 per dependant, 90 days of presence minimum, 163 places in 2026).
- Tax residency: more than 183 days in Andorra in the calendar year, or the centre of your activities or economic interests (article 8 of Law 5/2014 on IRPF); a residence permit does not, on its own, amount to tax residency.
- A resident’s taxes: IRPF 0% up to €24,000, ≈5% up to €40,000, 10% above; Andorran dividends exempt; no wealth or inheritance tax.
- Vis-à-vis France: the France–Andorra tax treaty of 2 April 2013 settles dual residency (permanent home, centre of vital interests…); for employees, Catalan level A1 at the first permit renewal and A2 at the second.
Andorre Gestoria — French-speaking tax and wealth advisory firm, Canillo (RLG CAPITAL, SL). Rules verified on 15 October 2026 (Law 5/2014 on IRPF, Law 2/2026, France–Andorra tax treaty).
Principality of Andorra
Becoming an Andorran tax resident:
a new fiscal life, without the paperwork.
Obtaining Andorran residency requires precise steps with Immigration, the AFA, a bank and the CASS. We coordinate everything: you provide a handful of documents, we take care of the rest.
Fully managed
From eligibility assessment to resident card, then your settlement and annual follow-up.
Compliance & peace of mind
A solid, enforceable tax residency: we secure your transition with respect to your country of origin.
A single point of contact
One French-speaking advisor coordinates Immigration, banking, AFA and CASS — from your first call to ongoing follow-up.
Active or passive residency in Andorra?
We choose together.
Your situation determines the most advantageous route. We analyse it and build the right file for you.
Active residency
For those who come to work in Andorra — company director, employee or self-employed professional. It opens the path to tax residency (beyond 183 days) and CASS affiliation.
Entrepreneurs, executives, freelancersPassive residency
For those who wish to settle without working there. It requires an investment in Andorra (1 M€ in Andorran assets, or 400 000 € in the Housing Fund), a non-refundable contribution to the AFA, health insurance and a minimum presence of 90 days per year — within a quota of 163 authorisations in 2026.
Investors, private income earners, active retireesHow to obtain residency in Andorra:
from eligibility to your card, in 6 steps.
Every milestone is managed by your dedicated advisor. You provide a few documents; we handle the rest.
Eligibility & strategy
We evaluate your profile, your objectives and your current tax position, then select the most advantageous pathway — active or passive.
File preparation
Passport, criminal record certificate, proof of income and source of funds, health insurance: we compile a complete, fully compliant file.
Investment or activity setup
Passive residency: we structure your investment (from 1 M€). Active residency: we set up your employment contract, or we take care of setting up your company in Andorra.
AFA contribution & application
Contribution to the Andorran Financial Authority (AFA) and submission of your application to the Immigration Department.
Review & authorisation
We follow the processing of your file with the authorities through to obtaining your immigration authorisation.
Resident card & settlement
Obtaining your card, CASS affiliation and support for your settlement (housing, banking, schooling).
Requirements for Andorran tax residency: 183 days, housing, centre of interests.
Two sets of rules apply at the same time: Andorran law, which makes you a resident, and French law, which must stop treating you as domiciled in France.
Andorran or French tax resident? The criteria compared
| Criterion | Andorra — Law 5/2014, art. 8 | France — CGI, art. 4 B |
|---|---|---|
| Presence | More than 183 days in the calendar year; sporadic absences count as presence, unless tax residence in another country is proven | Household or principal place of stay in France |
| Activities and economic interests | Main core or base of activities or economic interests in Andorra, directly or indirectly | Main professional activity carried out in France, or centre of economic interests in France |
| Family | Residence presumed if the non-separated spouse and minor children are Andorran tax residents | The household — where the spouse and children usually live — ties you to France |
| Criteria required | One is enough | One is enough |
| If both States claim you, the treaty of 2 April 2013 settles it (art. 4): permanent home, then centre of vital interests, habitual abode, nationality and, as a last resort, agreement between the tax authorities. Employees who come every day from Spain or France to work in Andorra are not Andorran tax residents (art. 8.3 of Law 5/2014). | ||
In practice, the French tax authorities only stop treating you as domiciled in France if none of the criteria of article 4 B still ties you there — or if the treaty designates you as an Andorran resident, which first requires you to meet its criteria (more than 183 days, centre of economic interests or main activity in Andorra; a residence permit alone is not enough). The evidence to gather is detailed in our guide on proving your tax residency in Andorra, and the tie-breaking rules, article by article, in our guide to the France–Andorra tax treaty.
What you provide
- Valid passport (apostilled)
- Criminal record certificate (apostilled)
- Proof of income and source of funds
- Health insurance covering Andorra
- Proof of accommodation in Andorra
What we coordinate
- Selection of the pathway (active or passive)
- Structuring of the investment / business activity
- AFA contribution & immigration application
- CASS affiliation & resident card
- Settlement and annual tax follow-up
Passive residency requires a minimum of 90 days per year on Andorran territory; to be recognised as a tax resident, the 183-day threshold and the location of your centre of interests are the decisive factors. We calibrate your installation to ensure a solid, unassailable Andorran tax residency.
File the Andorran IRPF return every year, between 1st April and 30 September of the following year (article 55 of Law 5/2014), even when no tax is due; request the tax residence certificate from the Departament de Tributs i de Fronteres; on the French side, declare your departure on the income tax return for the year of the change and check whether the exit tax applies to you.
Taxes of an Andorran tax resident:
what you actually keep.
The difference with France, on the main taxes applicable to individuals.
| Tax | France | PrincipalityAndorra |
|---|---|---|
| Income tax (top rate) | 45 % | 10 % |
| Dividends (Andorran source) | 31.4 % (flat tax) | 0 % |
| Wealth tax | IFI up to 1.5 % | None |
| Inheritance tax | 45 % direct line, up to 60 % | None |
| Indicative rates. Andorran IRPF: 0 % up to 24 000 €, 5 % up to 40 000 €, 10 % above. Franco-Andorran tax treaty of 2 April 2013. | ||
Andorran residency: your questions answered.
What are the criteria for being an Andorran tax resident?
Article 8 of Law 5/2014 on IRPF sets two alternative criteria: staying more than 183 days in Andorra in the calendar year (sporadic absences are counted, unless tax residence elsewhere is proven), or having the main core or base of your activities or economic interests there. Residence is also presumed when the non-separated spouse and minor children are Andorran tax residents.
How do you become an Andorran tax resident?
In three stages: obtain a residence authorisation — active, with an activity in Andorra, or passive, without activity; actually live in Andorra for more than 183 days a year or establish the centre of your economic interests there; then break, with supporting evidence, the French ties of article 4 B of the CGI (household, main activity, economic interests). We manage all three.
Is a residence permit enough to be a tax resident?
No. The permit is a matter of immigration; tax residency depends on the facts — more than 183 days of presence or a centre of economic interests in Andorra. The protocol to the France–Andorra treaty makes this clear: a mere residence permit does not make you an Andorran resident within the meaning of the treaty. A passive residency obtained with 90 days of presence is therefore not enough on its own.
What is the difference between active and passive residency?
Active residency is for those who carry out an activity in Andorra (director, employee, self-employed). Passive residency is for those who settle there without working; it requires an investment, a non-refundable contribution to the AFA and a minimum presence. We guide you according to your profile.
How many days must you spend in Andorra?
Passive residency requires at least 90 days a year. To be considered a tax resident, it is the threshold of 183 days and the location of the centre of your interests that count. We calibrate your move accordingly.
What investment is required for passive residency?
Since the 2026 reform, you must invest €1,000,000 in Andorran assets (any property must exceed €800,000), or €400,000 in the Housing Fund. On top of this comes a non-refundable €50,000 contribution to the AFA.
Can I keep interests in France?
Yes, within a well-managed framework. The Franco-Andorran treaty organises the allocation of taxing rights. A few points need to be anticipated (effective residence, the 183-day rule): that is precisely the role of our advice, which secures your transition calmly. If your professional activity has to remain in France, first read our guide to living in Andorra while working in France.
What is income tax in Andorra?
Andorran IRPF is 0 % up to €24,000, 5 % up to €40,000 and 10 % above that. Andorran-source dividends are exempt. There is no wealth tax and no inheritance tax.
