Tax Residency in Andorra
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.
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.
| Factor | Andorra 2026 | What it means for you |
|---|---|---|
| Personal income tax | 10% 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 Tax | 10% general rate. | Potentially attractive where the company has genuine purpose, activity and management consistent with Andorra. |
| IGI | 4.5% general rate. | Low general indirect taxation compared with many European jurisdictions. |
| Spain treaty | Double tax treaty in force since 2016. | Useful coordination rules, but not a substitute for a genuine and defensible departure from Spain. |
| Tax residency | More 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 residence | Certain 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 2026 | New 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.
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.
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.
Business environment
Where activity and management genuinely move, Andorra can align personal residence, company and operations within one framework.
Close to Spain
A natural option for families and founders who want an international tax residency without breaking geographically with the Iberian Peninsula.
Life and tax aligned
Mountains, compact scale and proximity can support a residence you can genuinely live and maintain rather than a paper address.

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.
Active or passive residence? Do not choose the category before designing the case.
At N30 Global, the route comes after we review your income, business, wealth, family and real life.
Andorra is most powerful when tax and lifestyle point in the same direction.
Wanting Andorra is the easy part. Making everything align is the real work.
Confusing immigration with tax residency
An immigration permit does not replace the tax analysis of days, economic interests and ties.
→Leaving Spain only on paper
Housing, family, business, companies and physical presence may still point back to Spain.
→Creating the company before the strategy
An Andorran company does not cure incoherent effective management or operations.
→Preparing banking and KYC too late
Source of funds, activity and supporting documents should be prepared before the bank asks.
→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.
Assess
Current residency, income, companies, family, wealth, mobility and genuine objective.
Design
Immigration route, tax departure, business structure, banking and execution order.
Prepare
Documentation, KYC, source of funds and coordination with local professionals.
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.

Getting Andorra right is only half the move. The other half is leaving Spain 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?
Do 90 days in Andorra automatically make me tax resident?
What changed for passive residence in 2026?
Do I need to create a company in Andorra?
What happens to my Spanish companies?
Does the Spain-Andorra treaty guarantee that I stop being Spanish tax resident?
How long does the process take?
Can N30 Global manage the implementation?
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
