{"id":1108,"date":"2020-11-03T12:56:47","date_gmt":"2020-11-03T11:56:47","guid":{"rendered":"https:\/\/dev.setupandorra.com\/\/?page_id=1108"},"modified":"2026-05-27T10:38:31","modified_gmt":"2026-05-27T08:38:31","slug":"residency-status-conditions-procedures-and-taxation","status":"publish","type":"page","link":"https:\/\/setupandorra.com\/en\/expatriating\/residency-status-conditions-procedures-and-taxation\/","title":{"rendered":"How to become a tax resident in Andorra and obtain Andorran nationality?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1108\" class=\"elementor elementor-1108 elementor-213\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d78d678 e-flex e-con-boxed e-con e-parent\" data-id=\"d78d678\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-186373f8 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"186373f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">MOVING ABROAD<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9327561 elementor-widget elementor-widget-heading\" data-id=\"9327561\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">How do I become a tax resident in Andorra and obtain Andorran citizenship?<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-54bb1759 e-flex e-con-boxed e-con e-parent\" data-id=\"54bb1759\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-1d966890 e-con-full e-flex e-con e-child\" data-id=\"1d966890\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-227f2557 elementor-view-stacked elementor-widget-mobile__width-initial elementor-shape-circle elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"227f2557\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-user-friends\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t10+\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tYears of experience\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5b6b2adf elementor-view-stacked elementor-widget-mobile__width-initial elementor-shape-circle elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"5b6b2adf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-globe-americas\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t2000+\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tSettlements\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26b725b3 elementor-view-stacked elementor-widget-mobile__width-initial elementor-shape-circle elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"26b725b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t24\/7+\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tPersonalized support\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53186ee1 elementor-view-stacked elementor-widget-mobile__width-initial elementor-shape-circle elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"53186ee1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-users\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h2 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t100%\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h2>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tCustomer satisfaction\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1b4d1694 e-flex e-con-boxed e-con e-parent\" data-id=\"1b4d1694\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1f317fbc elementor-widget elementor-widget-text-editor\" data-id=\"1f317fbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\n<p>The Andorran legislation implemented in the field of immigration mentions different typologies of residence permits in the Principality. How to become a tax resident in Andorra, what steps to take to obtain Andorran nationality, what are the different statuses for expatriates in Andorra, which taxes must be paid? We answer all of these questions here.<\/p>\n\n<h2>Become a tax resident in Andorra: the different possibilities<\/h2>\n\n<p>In a schematic way, there are two main ways to obtain tax residence in Andorra:<\/p>\n\n<ul>\n<li>permits for active residence (or work residence) may be granted to persons engaged in a professional activity in Andorra, salaried or not, as well as to project promoters and entrepreneurs;<\/li>\n<li>The authorizations of passive residence (or unproductive, non profit-making residence) concern, to generalize, the people wishing to realize one or several investments in the Principality (real estate, finance, etc.).<\/li>\n<\/ul>\n\n<p>Other tax residence permits in Andorra can be issued to persons who have special gifts or talents, and a certain prestige (cultural, scientific, etc.), such as individuals with a high level of professional qualifications, artists or the top athletes.<\/p>\n\n<h2>Working in the Principality: Active Residence<\/h2>\n\n<h4>To exercise a professional activity in the Principality<\/h4>\n\n<p>If you are hired by an Andorran company and work in the Principality, you are entitled to apply for tax residence in Andorra.<\/p>\n\n<h4>Create a company to obtain tax resident status in Andorra<\/h4>\n\n<p>Another solution to obtain Andorran tax residence (and not nationality): be present at least 183 days a year in the country with the objective of developing an entrepreneurial activity under the following terms:<\/p>\n\n<ul>\n<li>the registered office of the company must be located in one of the 7 parishes of the Andorran territory;<\/li>\n<li>the contractor must employ at least one person;<\/li>\n<li>a certain percentage of the production of services or goods (sometimes up to 85%) must be devoted to the external market in Andorra (not only to the local market);<\/li>\n<li>The beneficiaries of an authorization of professional fiscal residence in Andorra have to proceed to a minimal \u20ac 50,000 of deposit to the Andorran National Institute of Finance (INAF). This sum is restored in case of not renewal of the authorization of fiscal residence in Andorra.<\/li>\n<\/ul>\n\n<h3>Expatriation by investment: passive residence<\/h3>\n\n<p>People who do not have a professional or entrepreneurial activity in the Principality and still want to be an Andorran resident must establish their place of residence for at least 90 days a year.<\/p>\n\n<p>They are considered passive residents on the condition of realizing an investment in the Principality according to the following modalities:<\/p>\n\n<ul>\n<li>commit the minimum amount of \u20ac 350,000 in the form of a bank deposit in a personal account, the purchase of real estate in the country or investment in an Andorran company;<\/li>\n<li>make a deposit of \u20ac 47, 500 as a pledge with the Andorran government..<\/li>\n<\/ul>\n\n<p>The different statuses of passive tax residents in Andorra are as follows:<\/p>\n\n<ul>\n<li>category A: installation in Andorra without working there;<\/li>\n<li>category B: people taking advantage of an activity abroad and not in Andorra;<\/li>\n<li>category C: people enjoying international recognition (artists, researchers, top athletes, etc.).<\/li>\n<\/ul>\n\n<p>Passive tax residents in Andorra are free to devote themselves to the management of their assets and to hold the positions of directors of companies in which they hold units (equal to or greater than 50%) provided that the position of director is not paid.<\/p>\n\n<p>In both cases, be aware that the administration of the country very often shows a certain flexibility to facilitate the installation of expatriates in the Principality when applying for a tax residence in Andorra, subject to fulfill, of course, the conditions mentioned above.<\/p>\n\n<h2>The actions to be taken<\/h2>\n\n<h3>Active tax residence in Andorra<\/h3>\n\n<p>The status of an active tax residence in Andorra is linked to the justification of a job or the creation of a company in the Principality.<\/p>\n\n<div class=\"wp-block-media-text alignwide is-stacked-on-mobile\">\n<figure class=\"wp-block-media-text__media\"><img decoding=\"async\" class=\"wp-image-532 size-full\" src=\"https:\/\/setupandorra.com\/\/wp-content\/uploads\/2020\/11\/set-up-statut-3.jpg\" alt=\"set-up-statut-3\" \/><\/figure>\n<div class=\"wp-block-media-text__content\">\n<p>The steps to obtain it are to be conducted with the Ministry of the Interior. The characteristics to be respected for its granting are the following ones:<\/p>\n\n<ul>\n<li>have an employment contract in an Andorran company;<\/li>\n<li>create a company and own more than 10% of its shares;<\/li>\n<li>must be at least 18 years of age;<\/li>\n<li>to justify a clean criminal record;<\/li>\n<li>submit to a medical examination;<\/li>\n<li>to stay at least 183 days a year in the Principality of Andorra;<\/li>\n<li>proceed to the installation of his tax home in Andorra.<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n<h3>For passive residence<\/h3>\n\n<p>The status of passive tax residence in Andorra makes it possible to settle there without exercising a professional activity in the Principality.<\/p>\n\n<p>Its methods of obtaining are the following ones:<\/p>\n\n<ul>\n<li>commit a minimum capital of \u20ac 350,000 dedicated to an investment (banking, real estate, entrepreneurial, etc.);<\/li>\n<li>make a deposit of \u20ac47 500 , refunded in case of non-renewal of the statute;<\/li>\n<li>make an additional deposit of \u20ac 9,500 for each family member;<\/li>\n<li>must be at least 18 years of age;<\/li>\n<li>justify a clean criminal record;<\/li>\n<li>submit to a medical examination;<\/li>\n<li>stay at least 90 days per year in the Principality of Andorra;<\/li>\n<li>bring the proof of a minimum level of resources at least 4 times upper to the average level of the country;<\/li>\n<li>have an official address.<\/li>\n<\/ul>\n\n<h2>The principal taxes of the Principality<\/h2>\n\n<div class=\"wp-block-media-text alignwide has-media-on-the-right is-stacked-on-mobile\">\n<figure class=\"wp-block-media-text__media\"><img decoding=\"async\" class=\"wp-image-534 size-full\" src=\"https:\/\/setupandorra.com\/\/wp-content\/uploads\/2020\/11\/set-up-statut-4.jpg\" alt=\"set-up-statut-4\" \/><\/figure>\n<div class=\"wp-block-media-text__content\">\n<h3>The IRPF: Income Tax on Individuals<\/h3>\n\n<p>Since 2015, this is the main tax owed by tax residents in Andorra, regardless of their nationality. It is part of a simplified system that is particularly transparent and concerns both self-employed and salaried workers and entrepreneurs.<\/p>\n\n<p>Its samples are as follows:<\/p>\n\n<ul>\n<li>less than \u20ac 24,000 in annual income: exemption;<\/li>\n<li>between \u20ac 24,000 and \u20ac 40,000 in annual income: tax rate of 5%;<\/li>\n<li>annual income exceeding \u20ac 40,000: tax rate of 10%;<\/li>\n<\/ul>\n<\/div>\n<\/div>\n\n<p>Various deductions from the taxable base are possible depending on the individual and family situation of people, possible contributions to the pension funds or expenses related to the purchase of a dwelling, etc.<\/p>\n\n<p>The IRPF declaration must be made between April 1 and September 30 of the calendar year following the end of the tax period.<\/p>\n\n<h3>IGI (Indirect General Tax)<\/h3>\n\n<p>IGI is an indirect tax similar to French VAT. It concerns the taxation of consumer goods and services. Its maximum rate is only 4.5%, much lower than in other European countries. It is partly for this reason that Andorran taxation is very attractive for many expatriates around the world.<\/p>\n\n<p>It should be noted that other taxes exist in the Principality, most of the time falling under local parishes.<\/p>\n\n<h2>How to obtain Andorran nationality?<\/h2>\n\n<h3>20 years in Andorra to obtain nationality<\/h3>\n\n<p>Do you dream of getting Andorran nationality? Arm yourself with patience! Indeed, obtaining Andorran nationality requires a residence period of at least 20 years in the Principality.<\/p>\n\n<h4>Examination for obtaining Andorran nationality<\/h4>\n\n<p>And this is not automatic, because to obtain the Andorran nationality, you will have to pass a general knowledge exam relative to the country, in Catalan, the official language. Once you have obtained your Andorran nationality, you will be asked to give up your nationality of origin. Thus to obtain the Andorran nationality is not requires a personal investment in the long term.<\/p>\n\n<blockquote class=\"wp-block-quote\">\n<p>If you can get the Andorran nationality and enjoy the benefits of the country, you do not have to wait 19 years for this, you can start by becoming a tax resident in Andorra. There is no inheritance tax or wealth tax in Andorra. Do not hesitate to contact Set Up, the private Concierge of reference in the Principality, we accompany you in a concrete way in all your steps and provide you all the information relating to each type of residence.<\/p>\n<\/blockquote>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-47576ad5 e-flex e-con-boxed e-con e-parent\" data-id=\"47576ad5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6440dad9 e-con-full e-flex e-con e-child\" data-id=\"6440dad9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f3b83b6 elementor-widget elementor-widget-heading\" data-id=\"5f3b83b6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Let's talk about your project<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-77f3d9c8 elementor-widget elementor-widget-text-editor\" data-id=\"77f3d9c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Let\u2019s take stock together so we can clearly guide you and help you avoid common mistakes. This is an initial discussion to lay the groundwork for your project, with complete transparency.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ea6981b elementor-widget elementor-widget-button\" data-id=\"1ea6981b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/setupandorra.com\/contact\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Free Consultation!<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2c380b6f e-grid e-con-boxed e-con e-parent\" data-id=\"2c380b6f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6df235eb e-con-full e-flex e-con e-child\" data-id=\"6df235eb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-69ce5cb4 elementor-view-stacked elementor-shape-circle elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"69ce5cb4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-alt\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h4 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tContact us by phone or WhatsApp\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h4>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t+376 331 586\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-204285b7 e-con-full e-flex e-con e-child\" data-id=\"204285b7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-344b98b1 elementor-view-stacked elementor-shape-circle elementor-position-block-start 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satisfaction\",\"title_size\":\"h2\",\"text_align\":\"center\",\"icon_space\":{\"unit\":\"px\",\"size\":10,\"sizes\":[]},\"title_bottom_space\":{\"unit\":\"px\",\"size\":10,\"sizes\":[]},\"primary_color\":\"#FFF7EC\",\"icon_size\":{\"unit\":\"px\",\"size\":32,\"sizes\":[]},\"border_radius\":{\"unit\":\"px\",\"top\":\"20\",\"right\":\"20\",\"bottom\":\"20\",\"left\":\"20\",\"isLinked\":true},\"title_typography_typography\":\"custom\",\"title_typography_font_family\":\"Lato\",\"_margin\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"0\",\"isLinked\":false},\"_padding\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"0\",\"isLinked\":true},\"display_condition_list\":[{\"display_condition_login_status\":\"subscriber\",\"_id\":\"3ec3fb3\",\"display_condition_date\":\"12-02-2026\",\"display_condition_date_range\":\"12-02-2026 to 14-02-2026\",\"display_condition_advanced_date\":\"12-02-2026\"}],\"__globals__\":{\"secondary_color\":\"globals\\\/colors?id=astglobalcolor0\"},\"icon_space_mobile\":{\"unit\":\"px\",\"size\":5,\"sizes\":[]},\"icon_size_tablet\":{\"unit\":\"px\",\"size\":25,\"sizes\":[]},\"icon_size_mobile\":{\"unit\":\"px\",\"size\":22,\"sizes\":[]},\"_element_width_mobile\":\"initial\",\"_element_custom_width_mobile\":{\"unit\":\"%\",\"size\":50,\"sizes\":[]},\"icon_padding\":{\"unit\":\"px\",\"size\":16,\"sizes\":[]},\"icon_space_tablet\":{\"unit\":\"px\",\"size\":14,\"sizes\":[]}},\"elements\":[],\"widgetType\":\"icon-box\"}],\"isInner\":true}],\"isInner\":false},{\"id\":\"1b4d1694\",\"elType\":\"container\",\"settings\":{\"boxed_width\":{\"unit\":\"px\",\"size\":1111,\"sizes\":[]},\"margin\":{\"unit\":\"px\",\"top\":\"35\",\"right\":\"0\",\"bottom\":\"0\",\"left\":\"0\",\"isLinked\":false},\"padding_tablet\":{\"unit\":\"px\",\"top\":\"0\",\"right\":\"22\",\"bottom\":\"0\",\"left\":\"22\",\"isLinked\":false},\"display_condition_list\":[{\"display_condition_login_status\":\"subscriber\",\"_id\":\"8f99ca7\"}]},\"elements\":[{\"id\":\"1f317fbc\",\"elType\":\"widget\",\"settings\":{\"editor\":\"\\n<p>The Andorran legislation implemented in the field of immigration mentions different typologies of residence permits in the Principality. How to become a tax resident in Andorra, what steps to take to obtain Andorran nationality, what are the different statuses for expatriates in Andorra, which taxes must be paid? We answer all of these questions here.<\\\/p>\\n\\n<h2>Become a tax resident in Andorra: the different possibilities<\\\/h2>\\n\\n<p>In a schematic way, there are two main ways to obtain tax residence in Andorra:<\\\/p>\\n\\n<ul>\\n<li>permits for active residence (or work residence) may be granted to persons engaged in a professional activity in Andorra, salaried or not, as well as to project promoters and entrepreneurs;<\\\/li>\\n<li>The authorizations of passive residence (or unproductive, non profit-making residence) concern, to generalize, the people wishing to realize one or several investments in the Principality (real estate, finance, etc.).<\\\/li>\\n<\\\/ul>\\n\\n<p>Other tax residence permits in Andorra can be issued to persons who have special gifts or talents, and a certain prestige (cultural, scientific, etc.), such as individuals with a high level of professional qualifications, artists or the top athletes.<\\\/p>\\n\\n<h2>Working in the Principality: Active Residence<\\\/h2>\\n\\n<h4>To exercise a professional activity in the Principality<\\\/h4>\\n\\n<p>If you are hired by an Andorran company and work in the Principality, you are entitled to apply for tax residence in Andorra.<\\\/p>\\n\\n<h4>Create a company to obtain tax resident status in Andorra<\\\/h4>\\n\\n<p>Another solution to obtain Andorran tax residence (and not nationality): be present at least 183 days a year in the country with the objective of developing an entrepreneurial activity under the following terms:<\\\/p>\\n\\n<ul>\\n<li>the registered office of the company must be located in one of the 7 parishes of the Andorran territory;<\\\/li>\\n<li>the contractor must employ at least one person;<\\\/li>\\n<li>a certain percentage of the production of services or goods (sometimes up to 85%) must be devoted to the external market in Andorra (not only to the local market);<\\\/li>\\n<li>The beneficiaries of an authorization of professional fiscal residence in Andorra have to proceed to a minimal \\u20ac 50,000 of deposit to the Andorran National Institute of Finance (INAF). This sum is restored in case of not renewal of the authorization of fiscal residence in Andorra.<\\\/li>\\n<\\\/ul>\\n\\n<h3>Expatriation by investment: passive residence<\\\/h3>\\n\\n<p>People who do not have a professional or entrepreneurial activity in the Principality and still want to be an Andorran resident must establish their place of residence for at least 90 days a year.<\\\/p>\\n\\n<p>They are considered passive residents on the condition of realizing an investment in the Principality according to the following modalities:<\\\/p>\\n\\n<ul>\\n<li>commit the minimum amount of \\u20ac 350,000 in the form of a bank deposit in a personal account, the purchase of real estate in the country or investment in an Andorran company;<\\\/li>\\n<li>make a deposit of \\u20ac 47, 500 as a pledge with the Andorran government..<\\\/li>\\n<\\\/ul>\\n\\n<p>The different statuses of passive tax residents in Andorra are as follows:<\\\/p>\\n\\n<ul>\\n<li>category A: installation in Andorra without working there;<\\\/li>\\n<li>category B: people taking advantage of an activity abroad and not in Andorra;<\\\/li>\\n<li>category C: people enjoying international recognition (artists, researchers, top athletes, etc.).<\\\/li>\\n<\\\/ul>\\n\\n<p>Passive tax residents in Andorra are free to devote themselves to the management of their assets and to hold the positions of directors of companies in which they hold units (equal to or greater than 50%) provided that the position of director is not paid.<\\\/p>\\n\\n<p>In both cases, be aware that the administration of the country very often shows a certain flexibility to facilitate the installation of expatriates in the Principality when applying for a tax residence in Andorra, subject to fulfill, of course, the conditions mentioned above.<\\\/p>\\n\\n<h2>The actions to be taken<\\\/h2>\\n\\n<h3>Active tax residence in Andorra<\\\/h3>\\n\\n<p>The status of an active tax residence in Andorra is linked to the justification of a job or the creation of a company in the Principality.<\\\/p>\\n\\n<div class=\\\"wp-block-media-text alignwide is-stacked-on-mobile\\\">\\n<figure class=\\\"wp-block-media-text__media\\\"><img class=\\\"wp-image-532 size-full\\\" src=\\\"https:\\\/\\\/setupandorra.com\\\/\\\/wp-content\\\/uploads\\\/2020\\\/11\\\/set-up-statut-3.jpg\\\" alt=\\\"set-up-statut-3\\\" \\\/><\\\/figure>\\n<div class=\\\"wp-block-media-text__content\\\">\\n<p>The steps to obtain it are to be conducted with the Ministry of the Interior. The characteristics to be respected for its granting are the following ones:<\\\/p>\\n\\n<ul>\\n<li>have an employment contract in an Andorran company;<\\\/li>\\n<li>create a company and own more than 10% of its shares;<\\\/li>\\n<li>must be at least 18 years of age;<\\\/li>\\n<li>to justify a clean criminal record;<\\\/li>\\n<li>submit to a medical examination;<\\\/li>\\n<li>to stay at least 183 days a year in the Principality of Andorra;<\\\/li>\\n<li>proceed to the installation of his tax home in Andorra.<\\\/li>\\n<\\\/ul>\\n<\\\/div>\\n<\\\/div>\\n\\n<h3>For passive residence<\\\/h3>\\n\\n<p>The status of passive tax residence in Andorra makes it possible to settle there without exercising a professional activity in the Principality.<\\\/p>\\n\\n<p>Its methods of obtaining are the following ones:<\\\/p>\\n\\n<ul>\\n<li>commit a minimum capital of \\u20ac 350,000 dedicated to an investment (banking, real estate, entrepreneurial, etc.);<\\\/li>\\n<li>make a deposit of \\u20ac47 500 , refunded in case of non-renewal of the statute;<\\\/li>\\n<li>make an additional deposit of \\u20ac 9,500 for each family member;<\\\/li>\\n<li>must be at least 18 years of age;<\\\/li>\\n<li>justify a clean criminal record;<\\\/li>\\n<li>submit to a medical examination;<\\\/li>\\n<li>stay at least 90 days per year in the Principality of Andorra;<\\\/li>\\n<li>bring the proof of a minimum level of resources at least 4 times upper to the average level of the country;<\\\/li>\\n<li>have an official address.<\\\/li>\\n<\\\/ul>\\n\\n<h2>The principal taxes of the Principality<\\\/h2>\\n\\n<div class=\\\"wp-block-media-text alignwide has-media-on-the-right is-stacked-on-mobile\\\">\\n<figure class=\\\"wp-block-media-text__media\\\"><img class=\\\"wp-image-534 size-full\\\" src=\\\"https:\\\/\\\/setupandorra.com\\\/\\\/wp-content\\\/uploads\\\/2020\\\/11\\\/set-up-statut-4.jpg\\\" alt=\\\"set-up-statut-4\\\" \\\/><\\\/figure>\\n<div class=\\\"wp-block-media-text__content\\\">\\n<h3>The IRPF: Income Tax on Individuals<\\\/h3>\\n\\n<p>Since 2015, this is the main tax owed by tax residents in Andorra, regardless of their nationality. It is part of a simplified system that is particularly transparent and concerns both self-employed and salaried workers and entrepreneurs.<\\\/p>\\n\\n<p>Its samples are as follows:<\\\/p>\\n\\n<ul>\\n<li>less than \\u20ac 24,000 in annual income: exemption;<\\\/li>\\n<li>between \\u20ac 24,000 and \\u20ac 40,000 in annual income: tax rate of 5%;<\\\/li>\\n<li>annual income exceeding \\u20ac 40,000: tax rate of 10%;<\\\/li>\\n<\\\/ul>\\n<\\\/div>\\n<\\\/div>\\n\\n<p>Various deductions from the taxable base are possible depending on the individual and family situation of people, possible contributions to the pension funds or expenses related to the purchase of a dwelling, etc.<\\\/p>\\n\\n<p>The IRPF declaration must be made between April 1 and September 30 of the calendar year following the end of the tax period.<\\\/p>\\n\\n<h3>IGI (Indirect General Tax)<\\\/h3>\\n\\n<p>IGI is an indirect tax similar to French VAT. It concerns the taxation of consumer goods and services. Its maximum rate is only 4.5%, much lower than in other European countries. It is partly for this reason that Andorran taxation is very attractive for many expatriates around the world.<\\\/p>\\n\\n<p>It should be noted that other taxes exist in the Principality, most of the time falling under local parishes.<\\\/p>\\n\\n<h2>How to obtain Andorran nationality?<\\\/h2>\\n\\n<h3>20 years in Andorra to obtain nationality<\\\/h3>\\n\\n<p>Do you dream of getting Andorran nationality? Arm yourself with patience! Indeed, obtaining Andorran nationality requires a residence period of at least 20 years in the Principality.<\\\/p>\\n\\n<h4>Examination for obtaining Andorran nationality<\\\/h4>\\n\\n<p>And this is not automatic, because to obtain the Andorran nationality, you will have to pass a general knowledge exam relative to the country, in Catalan, the official language. Once you have obtained your Andorran nationality, you will be asked to give up your nationality of origin. Thus to obtain the Andorran nationality is not requires a personal investment in the long term.<\\\/p>\\n\\n<blockquote class=\\\"wp-block-quote\\\">\\n<p>If you can get the Andorran nationality and enjoy the benefits of the country, you do not have to wait 19 years for this, you can start by becoming a tax resident in Andorra. There is no inheritance tax or wealth tax in Andorra. 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class=\\\"elementor-element elementor-element-47576ad5 e-flex e-con-boxed e-con e-parent\\\" data-id=\\\"47576ad5\\\" data-element_type=\\\"container\\\" data-e-type=\\\"container\\\" data-settings=\\\"{&quot;background_background&quot;:&quot;classic&quot;}\\\">\\n\\t\\t\\t\\t\\t<div class=\\\"e-con-inner\\\">\\n\\t\\t<div class=\\\"elementor-element elementor-element-6440dad9 e-con-full e-flex e-con e-child\\\" data-id=\\\"6440dad9\\\" data-element_type=\\\"container\\\" data-e-type=\\\"container\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-element elementor-element-5f3b83b6 elementor-widget elementor-widget-heading\\\" data-id=\\\"5f3b83b6\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" data-widget_type=\\\"heading.default\\\">\\n\\t\\t\\t\\t<div class=\\\"elementor-widget-container\\\">\\n\\t\\t\\t\\t\\t<h2 class=\\\"elementor-heading-title elementor-size-default\\\">Let's talk about your project<\\\/h2>\\t\\t\\t\\t<\\\/div>\\n\\t\\t\\t\\t<\\\/div>\\n\\t\\t[elementor-element k=\\\"004bcf67d57e8df9f3c711a5fe87ff52\\\" data=\\\"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\\\"]\\t\\t<div class=\\\"elementor-element elementor-element-1ea6981b elementor-widget elementor-widget-button\\\" data-id=\\\"1ea6981b\\\" data-element_type=\\\"widget\\\" data-e-type=\\\"widget\\\" 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