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N30 Global

N30 GLOBAL · INTERNATIONAL TAX RESIDENCY

Tax Residency in Andorra

ANDORRA. LOW TAX. DONE PROPERLY.

A 10% general personal income tax rate, 10% general Corporate Tax and 4.5% general IGI, in a European mountain setting next to Spain and France. We assess whether Andorra fits your life and structure and, if it does, help you execute the move properly.

Andorra can be about much more than lower tax. Tax · residency · company · banking · wealth
01 Andorra in 60 seconds

Low, structured taxation. Without moving to the other side of the world.

For entrepreneurs, professionals and investors who can genuinely relocate their life and, where relevant, their activity, Andorra combines proximity, predictable taxation and an internationally recognised framework.

10% Personal income tax · general rate
10% Corporate Tax · general rate
4.5% IGI · general rate
FactorAndorra 2026What it means for you
Personal income tax10% general rate, with allowances, reliefs and specific rules depending on the income.Competitive personal taxation without pretending that every euro is simply taxed at 10%.
Corporate Tax10% general rate.Potentially attractive where the company has genuine purpose, activity and management consistent with Andorra.
IGI4.5% general rate.Low general indirect taxation compared with many European jurisdictions.
Spain treatyDouble tax treaty in force since 2016.Useful coordination rules, but not a substitute for a genuine and defensible departure from Spain.
Tax residencyMore than 183 days or the main nucleus/base of activities or economic interests in Andorra.A residency card alone does not settle your tax residency.
Passive residenceCertain no-work immigration permits require at least 90 days of effective residence per year.The 90-day condition is immigration-related; it does not automatically make you Andorran tax resident.
Passive route 2026New passive residents: €1,000,000 minimum total investment plus a €50,000 non-refundable contribution and €12,000 per dependant, alongside other requirements and quota availability.A route for capitalised wealth profiles; it is no longer a light-entry option.

General data reviewed in September 2026. Effective taxation and immigration eligibility depend on the individual profile, income mix, structure, quota availability and rules in force when the application is filed.

02 Why we recommend considering Andorra

The attraction is not just 10%. It is the combination.

Andorra can work particularly well for people seeking lower taxation while staying close to Spain, living in a European environment and genuinely managing their business or wealth from the country.

01

Competitive personal tax

A 10% general personal income tax rate can produce a materially lower personal tax burden than higher-tax jurisdictions, depending on the income mix.

02

Business environment

Where activity and management genuinely move, Andorra can align personal residence, company and operations within one framework.

03

Close to Spain

A natural option for families and founders who want an international tax residency without breaking geographically with the Iberian Peninsula.

04

Life and tax aligned

Mountains, compact scale and proximity can support a residence you can genuinely live and maintain rather than a paper address.

Andorra tax residency for entrepreneurs and investors

What really matters

Tax savings only matter if you can maintain and defend the new residency.

That is why we do not start with immigration forms. We first review where you live, how you earn, where your companies are managed, what links remain in Spain and what would need to change for Andorra to be coherent.

03 The right route depends on your profile

Active or passive residence? Do not choose the category before designing the case.

Passive / wealth profile
You are not seeking to carry out local gainful activity under that route.
Entry requirements were materially tightened in 2026 for new applicants.
The 90-day immigration condition does not replace tax-residency criteria.
It is better suited to capitalised wealth profiles able to meet the investment requirements.

At N30 Global, the route comes after we review your income, business, wealth, family and real life.

04 Does Andorra fit you?

Andorra is most powerful when tax and lifestyle point in the same direction.

Probably not if…
You intend to keep living in Spain and use Andorra only as a formal address.
You cannot move your centre of life or activity in a defensible way.
You want the lowest-cost possible residency with little capital committed.
Your plan relies on “90 days = tax residency” automatically.
Your only reason to move is one headline tax percentage.
05 What can go wrong

Wanting Andorra is the easy part. Making everything align is the real work.

01

Confusing immigration with tax residency

An immigration permit does not replace the tax analysis of days, economic interests and ties.

02

Leaving Spain only on paper

Housing, family, business, companies and physical presence may still point back to Spain.

03

Creating the company before the strategy

An Andorran company does not cure incoherent effective management or operations.

04

Preparing banking and KYC too late

Source of funds, activity and supporting documents should be prepared before the bank asks.

06 One coordinator. One roadmap.

From decision to real life

You should not have to coordinate tax, immigration, banking, notary and accounting yourself.

N30 Global directs the project and coordinates the necessary local professionals, keeping one view of your residency, business and wealth.

01

Assess

Current residency, income, companies, family, wealth, mobility and genuine objective.

02

Design

Immigration route, tax departure, business structure, banking and execution order.

03

Prepare

Documentation, KYC, source of funds and coordination with local professionals.

04

Implement

Residency, company where appropriate, banking and local steps under the agreed roadmap.

What you are really buying

Not a folder of documents. A coordinated relocation.

If Andorra is the recommendation, we document what needs to happen, why, in what order and what should remain true afterwards so the structure continues to make sense.

Living in Andorra la Vella surrounded by the Pyrenees
07 If you are leaving Spain

Getting Andorra right is only half the move. The other half is leaving Spain properly.

Incomplete approach
Get a residency card and assume the tax move is complete.
Keep housing, family, companies and economic centre in Spain without review.
Treat the treaty as a replacement for a genuine relocation.
08 The confidence of doing it properly

“For years I was paying an unsustainable tax burden in Spain. N30 Global helped me structure my companies with maximum efficiency and security, and also guided me step by step through the process of disengaging from Spain. The process was orderly, with no surprises and with complete discretion. For the first time, I feel I have control over my assets.”

A. M. · N30 Global client

Andorra tax residency: what to know before you move.

Immigration and tax rules are not the same. These answers separate the two so you do not make a major decision based on a shortcut.

What is the personal income tax rate in Andorra?
The general Andorran personal income tax rate is 10%. Allowances, reliefs, the general tax base and savings tax base mean the effective amount depends on the nature and amount of each person’s income.
Do 90 days in Andorra automatically make me tax resident?
No. The 90-day condition applies to certain no-work immigration permits. For personal income tax, Andorra treats a person as tax resident, among other cases, where they spend more than 183 days in Andorra in the calendar year or have their main nucleus/base of activities or economic interests there.
What changed for passive residence in 2026?
The Andorran Government announced for new passive residents a €1,000,000 minimum total investment plus a €50,000 non-refundable contribution for the main applicant and €12,000 for each dependant, alongside other requirements and quota availability.
Do I need to create a company in Andorra?
Not in every case. It depends on the immigration route and your activity. For entrepreneurs, we assess whether an Andorran company creates genuine value and whether management, substance and operations can be moved coherently.
What happens to my Spanish companies?
They can remain in place in certain scenarios, but ownership, remuneration, effective management, dividends and activity need to be reviewed. Changing your personal residence does not automatically change company residence.
Does the Spain-Andorra treaty guarantee that I stop being Spanish tax resident?
No. The treaty coordinates taxation and contains rules for certain dual-residence conflicts, but the facts still matter: days, home, family, activity, economic interests and genuine residence in the new country.
How long does the process take?
We do not promise one universal timeline before reviewing the case. The route, quota, documentation, company, investment, banking and administrative response can all change the calendar. The roadmap sets the sequence and milestones for your file.
Can N30 Global manage the implementation?
Yes. Once the strategy is defined, we can separately coordinate implementation with local professionals in Andorra, alongside the Spanish tax analysis and any company or banking steps included in the project.
09 The next step

If Andorra fits, arrive with the whole move already thought through.

We review your tax, business and wealth position before you spend money on permits, companies or investments. If Andorra is the right option, we design the roadmap and can coordinate implementation.

60 minutes · Private · No obligation