Andorra
Southern Europe · AD · 22 treaties
What are the main tax rates in Andorra?
Andorra has a 10% top personal income tax rate, a 10% corporate tax rate, and a 4.5% standard VAT rate. Dividend withholding tax is 0%.
Tax profile
| Corporate income tax | 10% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 5% |
| VAT / GST (standard) | 4.5% |
| Personal income (top rate) | 10% |
| Capital gains | n/a |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What is Andorra's tax system?
- Andorra operates a worldwide tax system. Individuals and corporations are taxed on their global income.
- How long does it take to become a tax resident in Andorra?
- To establish tax residency in Andorra, you must be physically present in the country for at least 183 days per year.
- Does Andorra have a Golden Visa program?
- Yes, Andorra offers a Golden Visa program with a minimum investment requirement of $435,000 USD. A nomad visa is also available.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- >183 days in Andorra in a calendar year
- main base / centre of economic interests in Andorra
- dependent spouse and/or underage children usually resident in Andorra (presumption)
- Andorran nationality for diplomatic mission / international organisation cases (non-residence carve-out)
Official guidance makes residency end mainly a factual question: if the person no longer spends >183 days in Andorra and no longer has their main economic interests there, residency should stop. The official guidance does not describe citizenship- or domicile-style continuing taxation after departure, nor a departure tax, so leaving appears comparatively easy once the factual ties are cut.
Source: Departament de Tributs i Fronteres / Tax and Borders Department
Tax treaty network (23)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| France | — | — | — |
| Spain | — | — | — |
| Luxembourg | — | — | — |
| Liechtenstein | — | — | — |
| Portugal | — | — | — |
| United Arab Emirates | — | — | — |
| Malta | — | — | — |
| Cyprus | — | — | — |
| San Marino | — | — | — |
| Hungary | — | — | — |
| Czechia | — | — | — |
| Croatia | — | — | — |
| Monaco | — | — | — |
| Iceland | — | — | — |
| Netherlands | — | — | — |
| Romania | — | — | — |
| Belgium | — | — | — |
| Lithuania | — | — | — |
| South Korea | — | — | — |
| Latvia | — | — | — |
| Montenegro | — | — | — |
| United Kingdom | — | — | — |
| Estonia | — | — | — |