Tourist tax in Andorra: how much do you pay per night?

Andorra has recently implemented a tourist tax that affects all tourist accommodation. The amount of this tax ranges from €1 per night for one-star hotels to €3 per night for 5-star hotels. The tourist tax It is a tax that is applied to the nights of accommodation that a tourist does in a specific region or jurisdiction and is applied in many places throughout Europe: from autonomous communities such as Catalonia Y Balearics to major cities like Paris, Brussels, berlin, Rome or Vienna. Here you can see more information about this rate in Europe and also in this 20 minute article.

For about a year, the creation of a new tax on tourist accommodation. Specifically through the so-called “Law regulating the tax on stays in tourist accommodation”. A law whose initiative was already reflected in the Plan Horizon 23 and the programmatic lines of the Government of Andorra. Already in November 2021, the Council of Ministers approved the draft legislation.

According to the government, the application of this tourist tax is finalist. In other words, the revenue collected from the tax on stays in tourist accommodation is used to provide the Fund for the promotion of tourism, a fund of the Ministry of Tourism for tourism promotion sustainable, responsible and quality from the Principality of Andorra. Also to the protection, preservation, recovery and improvement of tourism resources, improvement of tourism products and services and the development of infrastructures and services related to it.

Finally, on June 22, 2022 was published in the BOPA the Law 19/2022 with its modifications in the General Law of tourist accommodation and the law of creation of the public company ANDORRA TURISME, (LIEAT Regulation) as well as the Census Declaration Form to be signed by those obliged to pay the Tax, more information here. Among other issues, This new tourist tax is introduced that aims to record stays in different tourist accommodation establishments of the Principality

The generating event of the tax are the stays, for days or fractions, carried out by taxpayers in any of the tourist accommodation provided for in the General law of tourist accommodation, except for motorhome reception areas (with or without overnight stay). The taxpayers of this tax are all natural persons who make a stay in tourist accommodation.

Tourist tax according to accommodation

The amount of the rate will be applied for each stay, day or fraction and per person, depending on the type of accommodation and its "quality" (the number of stars). Specifically, the following rates apply:

Type of accommodation consideredTourist tax to pay
5-star tourist accommodation ⭐⭐⭐⭐⭐€3 per night and person
4-star tourist accommodation ⭐⭐⭐⭐€2 per night and person
2 and 3 star tourist accommodation ⭐⭐ (⭐)€1.5 per night and person
Rest of accommodation (campsites, pensions…)€1 per night and person
Taxes on tourist accommodation in Andorra

In the households tourist use also applies the rate of € 2 per person. In addition, there are exempt application of this tourist tax:

  • The stays of Andorran residents
  • Stays of people under 16 years of age
  • Stays of more than 7 days, from the eighth day (for example, if a person stays in a tourist accommodation for 9 days, they will pay only 7 days of tourist tax).
  • The stays organized by decision of the social services of the Government
  • Stays carried out due to force majeure, as well as those carried out in accommodation categorized as holiday homes and hostels, when they are organized or promoted, totally or partially, by Andorran public entities.

The change of accommodation by the tourist implies starting the account again because the maximum of 7 days is applied to each lodging individually. Thus, if a person spends two weeks in the same tourist apartment, they will pay the corresponding rate multiplied by 7 (the maximum being applied). But if you use several establishments, for example a week in a hotel and another in a hostel different, you will have to pay the tourist tax every day.

Those responsible for the tourist tax are the owners

The holders of tourist licenses, in general, will act as those responsible for paying this tax, except that they act via intermediaries (EGHUT). In this case, it is these who act as responsible. They will be the ones obliged to liquidate it quarterly before the Ministry of Finance. The tax rate is the result of multiplying the number of days of stay or fraction (maximum of 7) by the applicable tax rate.

The tourist tax must be paid by the owners of the accommodations

The Tax is payable at any time from the start of the stay, unless it has been previously paid. The payment of the tax will be quarterly. (April, July, October and January), based on the data that each of the establishments provides through the ROA (Occupancy Register). A draft will be made that, in any case, will have to be approved or modified.

The law was negotiated

Before the law was passed, the normative text was shared with the companies of the sector, who made their contributions and were included in the Bill. These, together with the modifications approved by the Government, formed the Law approved after going through parliamentary procedure. Technical work has also begun to configure and parameterize the tax portal to include the management of the new tax in an integrated manner in the Government's information systems, as well as to update and configure the Register of occupation of tourist accommodation.

However, the director of the Hotel Union of Andorra, Jordi Pujol, criticized how most controversial point the time of entry into force of the rate, since they already had contracts signed until the beginning of November and a good part of the tour operators with whom they work are not willing to pass on the difference in price to their clients so as not to lose competitiveness. "We knew that sooner or later it would arrive and we were prepared," says Pujol, but the sector asked to delay the entry into force to have "a normal summer."

Modifications of the other laws

In the same session, the modification of the General Law on Tourist Accommodation and the modification of the Andorra Turisme SA Public Law were approved. Among others, it introduces the creation of a new group within the campsite modality, to regulate accommodation whose characteristics were not provided for in current regulations. The articles that regulated mountain huts and atypical accommodation are also repealed, since they are included in the new group called "Glamping".

Also modifies the maximum stay in the motorhome reception areas that goes from 48 to 24 hours and the creation of a concierge service is stipulated in homes for tourist use. Secondly changes the Board of Directors of Andorra Turisme SA. The presidency will be held by the Minister of Tourism, the position of Vice President will be held by the Minister of Finance, there will also be a secretary appointed by the Minister of Tourism and three advisers appointed by the Government.

An allegedly well-founded motive

So that, Andorra follows the path of other European cities such as Rome, Paris, Amsterdam, Brussels, Vienna, Lisbon, Berlin, Malta, Prague or Budapest in this sense, adding this new rate to those already in force taxes in Andorra. Therefore, when you go to stay in some hotel for example, you will have the extra cost in the invoice for each night of lodging. So every time trips to andorra, good to relax in Chaldea, ski in Grandvalira or in Vallnord or just come shopping, remember that accommodation is a little more expensive than before.

The justification for this tourist tax, however, is quite logical. usually finance a fund intended to help the sector itself. From replenishing public services due to the high presence of tourists to new sports and cultural activities through promotional campaigns. As if that were not enough, it is also planned to raise enough to build a multifunctional venue of more than 7,000 square meters where various events can be held including Cirque du Soleil, which until now has always been performed in a tent inside a car park.

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Tourist tax in Andorra: how much do you pay per night?
Jose Sanchis, Abast Technology and Systems Specialist, Andorra Insiders
Jose Sanchis

Supply Technology and Systems Specialist

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Andorra Insiders is an information platform about Andorra managed by Abast Global, an Andorran professional consultancy firm for legal, tax and accounting services specializing in the establishment of people and businesses in the Principality of Andorra. More information here.

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