Andorran taxation has changed dramatically in the 21st century and especially since the last decade. The Principality's jurisdiction and fiscal framework has adapted to European and international standards in a transformation of economic openness and foreign investment. Double taxation conventions and other international treaties and reforms in legislation are proof of this.
Last updated: May 2026. Limited Liability Companies (SL) in Andorra 2026: Incorporation, Minimum Capital, and Taxation. Incorporating a Limited Liability Company (SL) in Andorra requires a minimum capital of €3,000, takes between 4 and 6 weeks, and is taxed under Corporate Income Tax (10%) —compared to 25% in Spain or 33% in France. It is the most common business vehicle… Read more
Last updated: May 2026. A holding company in Andorra is taxed under Article 10% of the Corporate Income Tax, with an exemption of up to Article 100% on dividends received from subsidiaries and a patent box regime at Article 2% effective for income from intellectual property. It is the preferred structure for international entrepreneurs and investors who centralize management from… Read more
Last updated: May 2026. In Andorra, there is no inheritance or gift tax. The Principality does not apply any tax to the gratuitous transfer of assets upon death or by donation between individuals. For an Andorran resident with assets located in Andorra, inheritance is taxed at 0%. This represents one of the largest… Read more
Optimize your wealth management in Andorra: Personal income tax (IRPF) at 10%, inheritance tax (0%), and no wealth tax. Protect your assets with complete legal security.
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Filing your personal income tax return (IRPF) is a procedure that must be completed every year, and not just in Andorra. In this article, we'll show you who needs to file, how, and where to do it. 📊 Key data (2025–2026) General ISI rate: 5 % (€24,001–€40,000) and 10 %… Read more
Andorra has applied a tourist tax since July 2022 that affects all tourist accommodations. The amount of this tax ranges from €1 per night for one-star establishments to €3 per night for five-star establishments. The tourist tax is a levy applied to nights of accommodation… Read more
Previously from Andorra Insiders we explained the treatment of cryptocurrencies and bitcoin in Andorra. However, we have verified that, despite the fact that the vast majority of jurisdictions in all the countries of the world are pointing in the same direction and it is already very clear, ordinary people ignore the tax treatment they have ... Read more
The reason for double taxation agreements is that when income, assets, a product or service, or in short, an action subject to taxation, is likely to be taxed in two or more different jurisdictions, a double taxation conflict arises. The two countries feel the power separately to apply... Read more
How are the taxes in Andorra vs Spain in percentage? Given that the majority of the residents in Andorra are Spanish, it was necessary to make a guide to compare the taxes between Andorra and Spain, in order for them to understand why this small country of the … Read more
Although many people will not know it, the Principality of Andorra has been carrying out an ambitious process of international economic opening for more than a decade, started in 2010 with the agreement on the exchange of tax information with Spain and deepened with the new foreign investment law of 2012, initiating in this way some legal changes and & # 8230; Read more
