{"id":15574,"date":"2026-08-31T09:25:45","date_gmt":"2026-08-31T07:25:45","guid":{"rendered":"https:\/\/setupandorra.com\/?page_id=15574"},"modified":"2026-08-31T11:25:14","modified_gmt":"2026-08-31T09:25:14","slug":"taxation-in-andorra","status":"publish","type":"page","link":"https:\/\/setupandorra.com\/en\/taxation-in-andorra\/","title":{"rendered":"Taxation in Andorra: Taxes, Rates &#038; Residence"},"content":{"rendered":"\n<div id=\"fiscalite-lp\">\n<style>\n@import url('https:\/\/fonts.googleapis.com\/css2?family=Playfair+Display:wght@500;600;700;800&family=Lato:wght@300;400;700;900&display=swap');\n\/* =========================================================================\n   SETUP ANDORRA \u2014 Page \u00ab Fiscalit\u00e9 en Andorre \u00bb\n   Bloc HTML autoportant pour WordPress (th\u00e8me Astra, gabarit pleine largeur).\n   TOUT le CSS est scop\u00e9 sous #fiscalite-lp. Th\u00e8me clair uniquement.\n   Palette : ivoire chaud #F6F2EB + bleu nuit #0E1B2B + orange vermillon #EC5A13\n   Typo syst\u00e8me uniquement (aucune ressource externe).\n   ========================================================================= *\/\n\n\/* ---- TOKENS (th\u00e8me clair) + conteneur racine ----------------------------- *\/\n#fiscalite-lp{\n  --bg:            #FDFCFB;\n  --surface:       #FFFFFF;\n  --surface-2:     #F4F1EC;\n  --ink:           #0E1B2B;\n  --ink-soft:      #33404F;\n  --muted:         #6A7382;\n  --line:          rgba(14,27,43,.14);\n  --line-strong:   rgba(14,27,43,.28);\n\n  --accent:        #FB5607;\n  --accent-strong: #D8490A;\n  --accent-tint:   rgba(251,86,7,.10);\n  --accent-ink:    #FFFFFF;\n\n  --night:         #0E1B2B;\n  --night-2:       #16283C;\n  --night-ink:     #F1ECE3;\n  --night-soft:    #A9B4C2;\n  --night-line:    rgba(241,236,227,.16);\n\n  --grain-op:      .035;\n\n  --font-display:'Playfair Display',Georgia,'Times New Roman',serif;\n  --font-sans:'Lato',-apple-system,'Segoe UI',system-ui,BlinkMacSystemFont,Arial,sans-serif;\n  --font-mono:'SF Mono','JetBrains Mono',Menlo,Consolas,'Liberation Mono',ui-monospace,monospace;\n\n  --wrap: 1240px;\n  --read: 100%;\n\n  position:relative;\n  margin:0;\n  width:100%;\n  background:var(--bg);\n  color:var(--ink);\n  font-family:var(--font-sans);\n  font-size:17px;\n  line-height:1.6;\n  -webkit-font-smoothing:antialiased;\n  text-rendering:optimizeLegibility;\n  overflow-x:hidden;\n}\n\n\/* ---- Reset d\u00e9fensif ------------------------------------------------------ *\/\n#fiscalite-lp *,#fiscalite-lp *::before,#fiscalite-lp *::after{ box-sizing:border-box; }\n\n\/* ---- Neutralisation des styles du th\u00e8me Astra (h1,h2,h3,p,ul,li,table,a,img) *\/\n#fiscalite-lp h1,#fiscalite-lp h2,#fiscalite-lp h3,#fiscalite-lp h4,\n#fiscalite-lp p,#fiscalite-lp ul,#fiscalite-lp ol,#fiscalite-lp li,\n#fiscalite-lp table,#fiscalite-lp thead,#fiscalite-lp tbody,#fiscalite-lp tr,\n#fiscalite-lp th,#fiscalite-lp td,#fiscalite-lp a,#fiscalite-lp img,\n#fiscalite-lp figure,#fiscalite-lp figcaption{\n  margin:0; padding:0; border:0; background:transparent;\n  font-family:inherit; font-size:inherit; font-weight:inherit; font-style:inherit;\n  line-height:inherit; color:inherit; text-align:left; letter-spacing:normal;\n  text-transform:none; box-shadow:none;\n}\n#fiscalite-lp a{ text-decoration:none; color:inherit; }\n#fiscalite-lp img{ max-width:100%; display:block; height:auto; }\n#fiscalite-lp ul{ list-style:none; }\n#fiscalite-lp table{ border-collapse:collapse; border-spacing:0; }\n#fiscalite-lp strong,#fiscalite-lp b{ font-weight:700; }\n\n\/* ---- Grain subtil (data URI, aucune ressource externe) ------------------- *\/\n#fiscalite-lp::before{\n  content:\"\"; position:absolute; inset:0; z-index:0; pointer-events:none;\n  opacity:var(--grain-op);\n  background-image:url(\"data:image\/svg+xml,%3Csvg xmlns='http:\/\/www.w3.org\/2000\/svg' width='160' height='160'%3E%3Cfilter id='n'%3E%3CfeTurbulence type='fractalNoise' baseFrequency='0.8' numOctaves='2' stitchTiles='stitch'\/%3E%3C\/filter%3E%3Crect width='100%25' height='100%25' filter='url(%23n)'\/%3E%3C\/svg%3E\");\n}\n#fiscalite-lp > *{ position:relative; z-index:1; }\n\n\/* ---- Utilitaires --------------------------------------------------------- *\/\n#fiscalite-lp .wrap{ width:100%; max-width:var(--wrap); margin-inline:auto; padding-inline:clamp(20px,5vw,48px); }\n#fiscalite-lp .section{ padding-block:clamp(56px,9vw,120px); }\n#fiscalite-lp .section--tight{ padding-block:clamp(40px,6vw,72px); }\n\n#fiscalite-lp .eyebrow{\n  font-family:var(--font-mono); font-size:.72rem; letter-spacing:.22em;\n  text-transform:uppercase; color:var(--accent); margin:0 0 1.1rem;\n  display:flex; align-items:center; gap:.7rem;\n}\n#fiscalite-lp .eyebrow::before{ content:\"\"; width:26px; height:1px; background:var(--accent); display:inline-block; }\n\n#fiscalite-lp .display{ font-family:var(--font-display); font-weight:600; letter-spacing:-.02em; line-height:1; margin:0; }\n#fiscalite-lp h2.section-title{\n  font-family:var(--font-display); font-weight:600; letter-spacing:-.02em; line-height:1.04;\n  font-size:clamp(2rem,4.6vw,3.4rem); margin:0 0 1rem;\n}\n#fiscalite-lp h3{ font-family:var(--font-display); font-weight:600; letter-spacing:-.01em; }\n#fiscalite-lp .lead{ font-size:clamp(1.05rem,1.8vw,1.3rem); line-height:1.55; color:var(--ink-soft); }\n#fiscalite-lp .head-block{ max-width:880px; margin-bottom:clamp(24px,4vw,40px); }\n#fiscalite-lp .head-block .lead{ margin-top:.6rem; }\n\n\/* ---- Corps de texte riche (prose) --------------------------------------- *\/\n#fiscalite-lp .rich{ max-width:var(--read); }\n#fiscalite-lp .rich > p{ margin:0 0 1.15em; color:var(--ink-soft); }\n#fiscalite-lp .rich > p:last-child{ margin-bottom:0; }\n#fiscalite-lp .rich h3{ font-size:clamp(1.3rem,2.6vw,1.75rem); color:var(--ink); margin:2.2em 0 .55em; line-height:1.15; }\n#fiscalite-lp .rich h3:first-child{ margin-top:0; }\n#fiscalite-lp .rich ul{ list-style:disc; padding-left:1.3em; margin:0 0 1.15em; color:var(--ink-soft); }\n#fiscalite-lp .rich li{ margin:.35em 0; }\n#fiscalite-lp .rich strong{ color:var(--ink); font-weight:700; }\n#fiscalite-lp .rich a{ color:var(--accent); border-bottom:2px solid var(--accent); font-weight:600; padding-bottom:1px; }\n    #fiscalite-lp .step a, #fiscalite-lp .night-prose a{ color:var(--accent); border-bottom:1px solid var(--accent); font-weight:600; }\n#fiscalite-lp .note-accent{ border-left:3px solid var(--accent); background:var(--accent-tint); padding:1.1rem 1.3rem; border-radius:0 4px 4px 0; margin:1.7em 0 0; max-width:var(--read); }\n#fiscalite-lp .note-accent p{ margin:0; color:var(--ink); }\n#fiscalite-lp .data-note{ color:var(--muted); font-size:.85rem; margin-top:1rem; font-family:var(--font-mono); letter-spacing:.02em; }\n\n\/* ---- Boutons ------------------------------------------------------------- *\/\n#fiscalite-lp .btn{\n  display:inline-flex; align-items:center; gap:.6em; font-family:var(--font-sans);\n  font-weight:600; font-size:.98rem; letter-spacing:.01em; padding:.95em 1.5em;\n  border-radius:999px; border:1px solid transparent; text-decoration:none; cursor:pointer;\n  transition:background .18s ease, color .18s ease, border-color .18s ease;\n}\n#fiscalite-lp .btn .arw{ transition:transform .2s ease; }\n#fiscalite-lp .btn:hover .arw{ transform:translateX(4px); }\n#fiscalite-lp .btn--primary{ background:var(--accent); color:var(--accent-ink); }\n#fiscalite-lp .btn--primary:hover{ background:var(--accent-strong); }\n#fiscalite-lp .btn--ghost{ background:transparent; color:var(--ink); border-color:var(--line-strong); }\n#fiscalite-lp .btn--ghost:hover{ border-color:var(--accent); color:var(--accent); }\n#fiscalite-lp .btn--on-night{ background:var(--accent); color:#fff; }\n#fiscalite-lp .btn--on-night:hover{ background:var(--accent-strong); }\n#fiscalite-lp .textlink{\n  display:inline-flex; align-items:center; gap:.5em; font-weight:600; text-decoration:none;\n  color:var(--ink); border-bottom:2px solid var(--accent); padding-bottom:2px;\n}\n#fiscalite-lp .textlink .arw{ transition:transform .2s ease; color:var(--accent); }\n#fiscalite-lp .textlink:hover .arw{ transform:translateX(4px); }\n\n\/* ---- Zones photo (placeholders marqu\u00e9s \u00ab PHOTO : \u2026 \u00bb) -------------------- *\/\n#fiscalite-lp .photo{ margin:0; }\n#fiscalite-lp .photo__frame{\n  position:relative; border:1px solid var(--line-strong); border-radius:4px;\n  background:linear-gradient(180deg, color-mix(in srgb, var(--surface) 70%, transparent), var(--surface-2));\n  overflow:hidden; min-height:220px; display:flex; flex-direction:column; justify-content:flex-end;\n}\n#fiscalite-lp .photo__frame::after{\n  content:\"\"; position:absolute; inset:10px; border:1px dashed var(--line-strong);\n  border-radius:2px; pointer-events:none;\n}\n#fiscalite-lp .photo__tag{\n  position:absolute; top:0; left:0; z-index:3; font-family:var(--font-mono); font-size:.66rem;\n  letter-spacing:.18em; text-transform:uppercase; color:var(--accent-ink); background:var(--accent);\n  padding:.4em .8em; border-bottom-right-radius:4px;\n}\n#fiscalite-lp .photo__label{\n  position:relative; z-index:2; margin:0; padding:1rem 1.1rem; font-family:var(--font-mono);\n  font-size:.8rem; letter-spacing:.02em; color:var(--ink-soft);\n  background:linear-gradient(0deg, color-mix(in srgb, var(--bg) 88%, transparent), transparent);\n}\n#fiscalite-lp .photo__label b{ color:var(--ink); font-weight:700; }\n#fiscalite-lp .photo svg.scenery{ position:absolute; inset:0; width:100%; height:100%; z-index:1; }\n\n\/* ---- HERO ---------------------------------------------------------------- *\/\n#fiscalite-lp .hero{ position:relative; overflow:hidden; }\n#fiscalite-lp .hero__inner{\n  display:grid; grid-template-columns:1.05fr .95fr; gap:clamp(28px,4vw,56px);\n  align-items:center; padding-block:clamp(48px,7vw,96px);\n}\n#fiscalite-lp .hero h1{\n  font-family:var(--font-display); font-weight:600; letter-spacing:-.02em; line-height:1.04;\n  font-size:clamp(2.1rem,4.9vw,3.7rem); margin:0 0 1.2rem;\n}\n#fiscalite-lp .hero h1 em{ font-style:italic; color:var(--accent); }\n#fiscalite-lp .hero__sub{ max-width:52ch; }\n#fiscalite-lp .rate-strip{\n  display:flex; flex-wrap:wrap; gap:.6rem 1.4rem; margin:1.8rem 0 2rem;\n  padding-top:1.4rem; border-top:1px solid var(--line);\n}\n#fiscalite-lp .rate-strip .rate{ display:flex; flex-direction:column; }\n#fiscalite-lp .rate-strip .rate b{ font-family:var(--font-mono); font-size:1.5rem; font-weight:600; letter-spacing:-.02em; color:var(--ink); }\n#fiscalite-lp .rate-strip .rate span{ font-size:.78rem; letter-spacing:.04em; color:var(--muted); text-transform:uppercase; }\n#fiscalite-lp .hero__cta{ display:flex; flex-wrap:wrap; align-items:center; gap:1rem 1.6rem; }\n#fiscalite-lp .hero .photo__frame{ min-height:clamp(320px,46vw,520px); }\n@media (max-width:860px){\n  #fiscalite-lp .hero__inner{ grid-template-columns:1fr; }\n  #fiscalite-lp .hero .photo{ order:-1; }\n}\n\n\/* ---- CHIFFRES-CL\u00c9S ------------------------------------------------------- *\/\n#fiscalite-lp .stats{ background:var(--surface-2); border-block:1px solid var(--line); }\n#fiscalite-lp .stats__grid{ display:grid; grid-template-columns:repeat(3,1fr); gap:0; }\n#fiscalite-lp .stat{ padding:clamp(28px,4vw,48px) clamp(20px,3vw,40px); border-left:1px solid var(--line); }\n#fiscalite-lp .stat:first-child{ border-left:none; }\n#fiscalite-lp .stat__num{ font-family:var(--font-mono); font-weight:600; letter-spacing:-.03em; font-size:clamp(2.6rem,6vw,4rem); line-height:1; color:var(--ink); }\n#fiscalite-lp .stat__num small{ font-size:.38em; color:var(--accent); font-weight:600; letter-spacing:0; }\n#fiscalite-lp .stat__lbl{ margin-top:.7rem; font-weight:700; }\n#fiscalite-lp .stat__desc{ margin-top:.3rem; color:var(--muted); font-size:.92rem; }\n@media (max-width:720px){\n  #fiscalite-lp .stats__grid{ grid-template-columns:1fr; }\n  #fiscalite-lp .stat{ border-left:none; border-top:1px solid var(--line); }\n  #fiscalite-lp .stat:first-child{ border-top:none; }\n}\n\n\/* ---- TABLEAUX ------------------------------------------------------------ *\/\n#fiscalite-lp .tbl-scroll{ overflow-x:auto; border:1px solid var(--line); border-radius:5px; -webkit-overflow-scrolling:touch; }\n#fiscalite-lp table.tax{ width:100%; border-collapse:collapse; min-width:640px; background:var(--surface); }\n#fiscalite-lp table.tax caption{ text-align:left; padding:1rem 1.1rem; color:var(--muted); font-size:.85rem; font-family:var(--font-mono); letter-spacing:.05em; border-bottom:1px solid var(--line); }\n#fiscalite-lp table.tax th, #fiscalite-lp table.tax td{ text-align:left; padding:1.05rem 1.2rem; border-top:1px solid var(--line); vertical-align:top; }\n#fiscalite-lp table.tax thead th{\n  border-top:none; font-family:var(--font-mono); font-size:.72rem; letter-spacing:.14em;\n  text-transform:uppercase; color:var(--muted); font-weight:600; background:var(--surface-2);\n}\n#fiscalite-lp table.tax tbody th{ font-family:var(--font-display); font-size:1.15rem; font-weight:600; color:var(--ink); white-space:nowrap; }\n#fiscalite-lp table.tax tbody th small{ display:block; font-weight:400; color:var(--muted); font-size:.72rem; font-family:var(--font-sans); letter-spacing:.02em; margin-top:.15rem; }\n#fiscalite-lp table.tax .rate-cell{ font-family:var(--font-mono); font-weight:600; font-size:1.2rem; color:var(--accent); white-space:nowrap; }\n#fiscalite-lp table.tax .and-cell{ font-family:var(--font-mono); font-weight:600; color:var(--accent); }\n#fiscalite-lp table.tax tbody tr:hover{ background:var(--accent-tint); }\n#fiscalite-lp table.tax td small{ display:block; color:var(--muted); font-size:.85rem; margin-top:.2rem; }\n\n\/* ---- COMPARATIF (barres) ------------------------------------------------- *\/\n#fiscalite-lp .compare{ background:var(--surface-2); border-block:1px solid var(--line); }\n#fiscalite-lp .compare__legend{ display:flex; flex-wrap:wrap; gap:1.2rem; margin-top:1.4rem; }\n#fiscalite-lp .legend-item{ display:flex; align-items:center; gap:.5rem; font-size:.88rem; color:var(--ink-soft); }\n#fiscalite-lp .legend-swatch{ width:16px; height:16px; border-radius:2px; }\n#fiscalite-lp .sw-and{ background:var(--accent); }\n#fiscalite-lp .sw-fr{ background:var(--night); }\n#fiscalite-lp .sw-es{ background:var(--muted); }\n#fiscalite-lp .bars{ margin-top:2.4rem; display:grid; gap:2rem; }\n#fiscalite-lp .bar-group__title{ font-family:var(--font-display); font-weight:600; font-size:1.2rem; margin:0 0 .9rem; }\n#fiscalite-lp .bar-row{ display:grid; grid-template-columns:88px 1fr; align-items:center; gap:.8rem; margin-bottom:.5rem; }\n#fiscalite-lp .bar-row .country{ font-family:var(--font-mono); font-size:.78rem; letter-spacing:.06em; text-transform:uppercase; color:var(--muted); }\n#fiscalite-lp .bar-track{ background:color-mix(in srgb, var(--ink) 8%, transparent); border-radius:2px; height:30px; position:relative; }\n#fiscalite-lp .bar-fill{ height:100%; border-radius:2px; display:flex; align-items:center; justify-content:flex-end; padding-right:.7rem; color:#fff; font-family:var(--font-mono); font-weight:600; font-size:.86rem; min-width:52px; }\n#fiscalite-lp .bar-fill.and{ background:var(--accent); }\n#fiscalite-lp .bar-fill.fr{ background:var(--night); }\n#fiscalite-lp .bar-fill.es{ background:var(--muted); }\n#fiscalite-lp .bar-row.hl .bar-track{ box-shadow:0 0 0 1px var(--accent) inset; }\n#fiscalite-lp .compare .tbl-scroll{ margin-top:2.6rem; }\n\n\/* ---- ENCADR\u00c9 \u00ab PARADIS FISCAL \u00bb ----------------------------------------- *\/\n#fiscalite-lp .callout{ background:var(--night); color:var(--night-ink); border-radius:6px; overflow:hidden; position:relative; display:grid; grid-template-columns:1.15fr .85fr; }\n#fiscalite-lp .callout__body{ padding:clamp(32px,5vw,60px); }\n#fiscalite-lp .callout .eyebrow{ color:var(--accent); }\n#fiscalite-lp .callout h2{ font-family:var(--font-display); font-weight:600; letter-spacing:-.02em; font-size:clamp(1.8rem,3.6vw,2.7rem); line-height:1.05; margin:0 0 1.1rem; color:var(--night-ink); }\n#fiscalite-lp .callout p{ color:var(--night-soft); max-width:56ch; margin:0 0 1em; }\n#fiscalite-lp .callout p:last-child{ margin-bottom:0; }\n#fiscalite-lp .callout p b, #fiscalite-lp .callout p strong{ color:var(--night-ink); }\n#fiscalite-lp .callout__aside{ border-left:1px solid var(--night-line); padding:clamp(28px,4vw,48px); display:flex; flex-direction:column; gap:1.2rem; justify-content:center; }\n#fiscalite-lp .check{ display:grid; grid-template-columns:auto 1fr; gap:.8rem; align-items:start; }\n#fiscalite-lp .check__ic{ width:22px; height:22px; flex:none; color:var(--accent); margin-top:2px; }\n#fiscalite-lp .check b{ color:var(--night-ink); }\n#fiscalite-lp .check span{ color:var(--night-soft); font-size:.92rem; display:block; }\n@media (max-width:760px){\n  #fiscalite-lp .callout{ grid-template-columns:1fr; }\n  #fiscalite-lp .callout__aside{ border-left:none; border-top:1px solid var(--night-line); }\n}\n\n\/* ---- GRILLES DE CARTES --------------------------------------------------- *\/\n#fiscalite-lp .grid-4{ display:grid; grid-template-columns:repeat(4,1fr); gap:1px; background:var(--line); border:1px solid var(--line); border-radius:6px; overflow:hidden; }\n#fiscalite-lp .grid-2x2{ display:grid; grid-template-columns:repeat(2,1fr); gap:1.1rem; }\n@media (max-width:980px){ #fiscalite-lp .grid-4{ grid-template-columns:repeat(2,1fr); } }\n@media (max-width:620px){ #fiscalite-lp .grid-4{ grid-template-columns:1fr; } #fiscalite-lp .grid-2x2{ grid-template-columns:1fr; } }\n\n#fiscalite-lp .rcard{ background:var(--surface); padding:clamp(24px,2.6vw,34px); display:flex; flex-direction:column; gap:.5rem; }\n#fiscalite-lp .rcard__num{ font-family:var(--font-mono); font-size:.8rem; letter-spacing:.14em; color:var(--accent); }\n#fiscalite-lp .rcard h3{ font-size:1.35rem; margin:.2rem 0 .3rem; }\n#fiscalite-lp .rcard p{ color:var(--ink-soft); font-size:.95rem; margin:0; }\n#fiscalite-lp .rcard .rcard__tag{ margin-top:auto; padding-top:.9rem; font-family:var(--font-mono); font-size:.72rem; letter-spacing:.06em; text-transform:uppercase; color:var(--ink-soft); border-top:1px solid var(--line); }\n\n#fiscalite-lp .pcard{\n  background:var(--surface); border:1px solid var(--line); border-top:3px solid var(--accent);\n  border-radius:4px; padding:clamp(22px,2.4vw,30px); display:flex; flex-direction:column; gap:.6rem;\n  transition:border-color .18s ease;\n}\n#fiscalite-lp .pcard:hover{ border-top-color:var(--accent-strong); }\n#fiscalite-lp .pcard__ic{ width:30px; height:30px; color:var(--accent); }\n#fiscalite-lp .pcard h3{ font-size:1.25rem; margin:.2rem 0 0; }\n#fiscalite-lp .pcard p{ color:var(--ink-soft); font-size:.95rem; margin:0; }\n\n\/* ---- ACCOMPAGNEMENT (nuit) ---------------------------------------------- *\/\n#fiscalite-lp .accompagne{ background:var(--night); color:var(--night-ink); }\n#fiscalite-lp .accompagne .eyebrow{ color:var(--accent); }\n#fiscalite-lp .accompagne .section-title{ color:var(--night-ink); }\n#fiscalite-lp .accompagne .lead{ color:var(--night-soft); }\n#fiscalite-lp .steps{ display:grid; grid-template-columns:repeat(4,1fr); gap:1px; background:var(--night-line); border:1px solid var(--night-line); border-radius:6px; overflow:hidden; margin-top:2.6rem; }\n#fiscalite-lp .step{ background:var(--night-2); padding:clamp(24px,2.6vw,32px); }\n#fiscalite-lp .step__num{ font-family:var(--font-mono); font-size:2rem; font-weight:600; color:var(--accent); letter-spacing:-.03em; line-height:1; }\n#fiscalite-lp .step h3{ color:var(--night-ink); font-size:1.2rem; margin:.9rem 0 .4rem; }\n#fiscalite-lp .step p{ color:var(--night-soft); font-size:.9rem; margin:0; }\n@media (max-width:900px){ #fiscalite-lp .steps{ grid-template-columns:repeat(2,1fr); } }\n@media (max-width:520px){ #fiscalite-lp .steps{ grid-template-columns:1fr; } }\n\n#fiscalite-lp .night-prose{ max-width:74ch; margin-top:2.8rem; }\n#fiscalite-lp .night-prose p{ color:var(--night-soft); margin:0 0 1.1em; }\n#fiscalite-lp .night-prose p:last-child{ margin-bottom:0; }\n#fiscalite-lp .night-prose strong{ color:var(--night-ink); font-weight:700; }\n#fiscalite-lp .night-prose a{ color:#fff; border-bottom:2px solid var(--accent); font-weight:600; padding-bottom:1px; }\n\n#fiscalite-lp .proof{ margin-top:2.6rem; display:grid; grid-template-columns:.8fr 1.2fr; gap:clamp(24px,3vw,40px); align-items:center; border:1px solid var(--night-line); border-radius:6px; padding:clamp(24px,3vw,36px); }\n#fiscalite-lp .proof .photo__frame{ min-height:260px; }\n#fiscalite-lp .proof .photo__label{ color:var(--night-soft); background:linear-gradient(0deg, rgba(14,27,43,.75), transparent); }\n#fiscalite-lp .proof .photo__label b{ color:var(--night-ink); }\n#fiscalite-lp .proof__stats{ display:flex; flex-direction:column; gap:1.4rem; }\n#fiscalite-lp .proof__row{ display:flex; align-items:baseline; gap:1rem; border-bottom:1px solid var(--night-line); padding-bottom:1rem; }\n#fiscalite-lp .proof__row:last-child{ border-bottom:none; }\n#fiscalite-lp .proof__big{ font-family:var(--font-mono); font-size:2.2rem; font-weight:600; color:var(--accent); line-height:1; letter-spacing:-.03em; }\n#fiscalite-lp .proof__txt b{ color:var(--night-ink); display:block; }\n#fiscalite-lp .proof__txt span{ color:var(--night-soft); font-size:.9rem; }\n#fiscalite-lp .press{ display:flex; flex-wrap:wrap; gap:.7rem; align-items:center; }\n#fiscalite-lp .press__logo{ font-family:var(--font-display); font-weight:600; font-size:1.05rem; color:var(--night-ink); border:1px solid var(--night-line); border-radius:3px; padding:.4em .9em; letter-spacing:.01em; }\n#fiscalite-lp .press__note{ width:100%; font-family:var(--font-mono); font-size:.66rem; letter-spacing:.14em; text-transform:uppercase; color:var(--night-soft); }\n@media (max-width:760px){ #fiscalite-lp .proof{ grid-template-columns:1fr; } }\n\n\/* ---- SPLIT prose + photo ------------------------------------------------- *\/\n#fiscalite-lp .split{ display:grid; grid-template-columns:1.1fr .9fr; gap:clamp(28px,4vw,56px); align-items:center; }\n#fiscalite-lp .split .photo__frame{ min-height:clamp(280px,34vw,380px); }\n@media (max-width:860px){ #fiscalite-lp .split{ grid-template-columns:1fr; } }\n\n\/* ---- FAQ ----------------------------------------------------------------- *\/\n#fiscalite-lp .faq{ display:grid; gap:0; border-top:1px solid var(--line); max-width:880px; }\n#fiscalite-lp .faq details{ border-bottom:1px solid var(--line); }\n#fiscalite-lp .faq summary{\n  list-style:none; cursor:pointer; padding:1.35rem 3rem 1.35rem 0; position:relative;\n  font-family:var(--font-display); font-size:clamp(1.1rem,2vw,1.35rem); font-weight:600; color:var(--ink);\n}\n#fiscalite-lp .faq summary::-webkit-details-marker{ display:none; }\n#fiscalite-lp .faq summary::after{\n  content:\"+\"; position:absolute; right:.3rem; top:50%; transform:translateY(-50%);\n  font-family:var(--font-mono); font-size:1.5rem; color:var(--accent); transition:transform .2s ease;\n}\n#fiscalite-lp .faq details[open] summary::after{ content:\"\\2013\"; }\n#fiscalite-lp .faq details[open] summary{ color:var(--accent); }\n#fiscalite-lp .faq p{ margin:0 0 1.4rem; color:var(--ink-soft); max-width:70ch; }\n\n\/* ---- CTA FINAL (nuit) ---------------------------------------------------- *\/\n#fiscalite-lp .final{ background:var(--night); color:var(--night-ink); text-align:center; position:relative; overflow:hidden; }\n#fiscalite-lp .final .wrap{ position:relative; z-index:2; }\n#fiscalite-lp .final .eyebrow{ color:var(--accent); justify-content:center; }\n#fiscalite-lp .final h2{ font-family:var(--font-display); font-weight:600; letter-spacing:-.02em; font-size:clamp(2.2rem,5.6vw,4.2rem); line-height:1.02; margin:0 auto 1.2rem; max-width:18ch; color:var(--night-ink); }\n#fiscalite-lp .final p{ color:var(--night-soft); max-width:52ch; margin:0 auto 2rem; }\n#fiscalite-lp .final__cta{ display:flex; flex-wrap:wrap; gap:1rem; justify-content:center; }\n#fiscalite-lp .final .ridge{ position:absolute; left:0; right:0; bottom:0; width:100%; height:auto; z-index:1; opacity:.5; }\n\n\/* --- Vraies photos (remplacent les placeholders) --- *\/\n#fiscalite-lp .photo__frame{ min-height:360px; }\n#fiscalite-lp .photo__frame::after{ display:none; }\n#fiscalite-lp .photo__img{ position:absolute; inset:0; width:100%; height:100%; object-fit:cover; z-index:0; }\n#fiscalite-lp .photo .photo__label{ position:relative; z-index:2; color:#F1ECE3; background:linear-gradient(180deg, transparent, rgba(14,27,43,.82)); padding:2.4rem 1.1rem .9rem; font-family:var(--font-mono); font-size:.76rem; letter-spacing:.03em; text-transform:none; }\n<\/style>\n\n\n<!-- ============================ HERO ============================ -->\n<section class=\"hero\">\n  <div class=\"wrap\">\n    <div class=\"hero__inner\">\n      <div>\n        <p class=\"eyebrow\">Taxation \u00b7 Principality of Andorra<\/p>\n        <h1>Taxation in <em>Andorra<\/em>: the guide to taxes and tax residence<\/h1>\n        <p class=\"lead hero__sub\">Andorran taxation rests on three low-rate taxes: corporate income tax at 10 %, IRPF (personal income tax) capped at 10 % above 40 000 \u20ac of income, and IGI (the local VAT) at 4,5 %. The double taxation treaty between France and Andorra, in force since 2015, governs the tax situation of French residents settled in the Principality.<\/p>\n\n        <div class=\"rate-strip\" role=\"list\">\n          <div class=\"rate\" role=\"listitem\"><b>10 %<\/b><span>IS \u2014 companies<\/span><\/div>\n          <div class=\"rate\" role=\"listitem\"><b>0\u201310 %<\/b><span>IRPF \u2014 income<\/span><\/div>\n          <div class=\"rate\" role=\"listitem\"><b>4,5 %<\/b><span>IGI \u2014 VAT<\/span><\/div>\n        <\/div>\n\n        <div class=\"hero__cta\">\n          <a class=\"btn btn--primary\" href=\"https:\/\/setupandorra.com\/en\/contact\/\">Free consultation <span class=\"arw\">&rarr;<\/span><\/a>\n          <a class=\"textlink\" href=\"#comparatif\">See the comparison <span class=\"arw\">&rarr;<\/span><\/a>\n        <\/div>\n      <\/div>\n\n      <!-- ZONE PHOTO 1 : montagnes d'Andorre -->\n      <figure class=\"photo\">\n        <div class=\"photo__frame\">\n          \n          <img decoding=\"async\" class=\"photo__img\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/andorre-crise-logement.webp\" alt=\"Andorra la Vella, capital of the Principality of Andorra\" loading=\"lazy\">\n          <figcaption class=\"photo__label\">Andorra la Vella, capital of the Principality.<\/figcaption>\n        <\/div>\n      <\/figure>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ CHIFFRES-CL\u00c9S ============================ -->\n<section class=\"stats\" aria-label=\"Key figures of Andorran taxation\">\n  <div class=\"wrap\" style=\"padding-inline:0;\">\n    <div class=\"stats__grid\">\n      <div class=\"stat\">\n        <div class=\"stat__num\">10<small>% max<\/small><\/div>\n        <div class=\"stat__lbl\">Corporate income tax<\/div>\n        <div class=\"stat__desc\">General rate of 10 % on profits, versus 25 % in France and Spain.<\/div>\n      <\/div>\n      <div class=\"stat\">\n        <div class=\"stat__num\">0\u201310<small>% IRPF<\/small><\/div>\n        <div class=\"stat__lbl\">Personal income tax<\/div>\n        <div class=\"stat__desc\">Three-band scale: 0 % up to 24 000 \u20ac, 5 %, then 10 % above 40 000 \u20ac.<\/div>\n      <\/div>\n      <div class=\"stat\">\n        <div class=\"stat__num\">4,5<small>% IGI<\/small><\/div>\n        <div class=\"stat__lbl\">Andorran VAT<\/div>\n        <div class=\"stat__desc\">The lowest VAT in Europe, versus 20 % on the French side and 21 % on the Spanish side.<\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ LES TROIS IMP\u00d4TS ANDORRANS ============================ -->\n<section class=\"section\" id=\"impots\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">The tax system<\/p>\n      <h2 class=\"section-title\">The three Andorran taxes<\/h2>\n      <p class=\"lead\">The Andorran tax system rests on three levies, against a good fifteen in France. A tax on company profits, a tax on the income of individuals, a tax on consumption. No wealth tax. No inheritance tax in the direct line. No property tax comparable to the one French owners face. This simple architecture explains a good part of Andorra&#8217;s tax appeal.<\/p>\n    <\/div>\n\n    <div class=\"tbl-scroll\">\n      <table class=\"tax\">\n        <caption>The three taxes in force \u2014 Principality of Andorra<\/caption>\n        <thead>\n          <tr>\n            <th scope=\"col\">Tax<\/th>\n            <th scope=\"col\">What it taxes<\/th>\n            <th scope=\"col\">Rate<\/th>\n          <\/tr>\n        <\/thead>\n        <tbody>\n          <tr>\n            <th scope=\"row\">IS<small>Corporate income tax<\/small><\/th>\n            <td>Company profits<\/td>\n            <td class=\"rate-cell\">10 %<small style=\"color:var(--muted);font-family:var(--font-sans);font-weight:400;\">general rate<\/small><\/td>\n          <\/tr>\n          <tr>\n            <th scope=\"row\">IRPF<small>Personal income tax<\/small><\/th>\n            <td>Individuals&#8217; income<\/td>\n            <td class=\"rate-cell\">0 \u00b7 5 \u00b7 10 %<\/td>\n          <\/tr>\n          <tr>\n            <th scope=\"row\">IGI<small>Local VAT<\/small><\/th>\n            <td>Consumption of goods and services<\/td>\n            <td class=\"rate-cell\">4,5 %<small style=\"color:var(--muted);font-family:var(--font-sans);font-weight:400;\">general rate<\/small><\/td>\n          <\/tr>\n        <\/tbody>\n      <\/table>\n    <\/div>\n\n    <div class=\"rich\" style=\"margin-top:clamp(40px,6vw,64px);\">\n      <h3>Corporate income tax (IS): 10 % versus 25 % in France<\/h3>\n      <p>Andorran corporate income tax hits a company&#8217;s profits at the general rate of 10 %. In France, the same profit bears 25 %. In Spain, 25 % as well. The gap speaks for itself.<\/p>\n      <p>Take a consulting firm that generates 200 000 \u20ac of net profit. In Andorra, it pays 20 000 \u20ac of IS. In France, it pays 50 000 \u20ac. Difference over one year: 30 000 \u20ac that stay in the company&#8217;s cash rather than going to the public purse. Over five years of stable activity, the cumulative gap exceeds 150 000 \u20ac.<\/p>\n      <p>The mechanism stays classic: you calculate a taxable result, you apply the rate. The difference lies in the rate itself and a few special regimes. Certain holding companies or companies exploiting intangible assets benefit from lighter treatment. The minimum share capital of an Andorran limited liability company is 3 000 \u20ac. The detail of the legal forms and the procedures appears in our <a href=\"https:\/\/setupandorra.com\/en\/a-propos\/about-us13\/create-a-company\/\">guide to setting up a company in Andorra<\/a>.<\/p>\n      <p>A point of caution: the low rate is not enough. The Andorran authorities require substance. A company that invoices from Andorra but whose entire real activity takes place elsewhere exposes itself to a tax adjustment, in Andorra as in the home country. An office, an employee, decisions taken on site: the structure must live where it is domiciled. On compliant registered-office options, see our <a href=\"https:\/\/setupandorra.com\/en\/coworking-guide-andorra-2026-domiciliation-and-prices\/\">guide to registered offices<\/a>.<\/p>\n\n      <h3>IRPF: a personal income tax capped at 10 %<\/h3>\n      <p>IRPF is the Andorran tax on the income of individuals. It works in bands, like the French scale, but with thresholds and a cap that have no equivalent in France:<\/p>\n      <ul>\n        <li>0 % up to 24 000 \u20ac of annual income<\/li>\n        <li>5 % on the portion between 24 000 \u20ac and 40 000 \u20ac<\/li>\n        <li>10 % on everything above 40 000 \u20ac<\/li>\n      <\/ul>\n      <p>A worked example makes the mechanics concrete. A resident earns 60 000 \u20ac in taxable income. Their first band (24 000 \u20ac) is not taxed. The second (16 000 \u20ac) bears 5 %, that is 800 \u20ac. The balance (20 000 \u20ac) bears 10 %, that is 2 000 \u20ac. Total: 2 800 \u20ac of income tax, an effective rate of 4,67 %. The same 60 000 \u20ac income in France, for a single person with no dependants, falls into the 30 % band and leaves a much heavier bill once the progressive scale is applied.<\/p>\n      <p>The Andorran 10 % cap changes the logic for high incomes. In France, the scale rises to 45 %, on top of which comes the exceptional contribution on high incomes. In Spain, state tax plus regional tax exceeds 47 % on the top bands. In Andorra, the marginal rate stops at 10 %, whatever the amount of income. For a director who pays themselves 300 000 \u20ac a year, the gap becomes decisive.<\/p>\n      <p>Dividends of Andorran source benefit from favourable treatment, often an IRPF exemption to avoid the economic double taxation already borne at company level.<\/p>\n\n      <h3>IGI: the local VAT at 4,5 %<\/h3>\n      <p>IGI (Impost General Indirecte) is the Andorran tax on consumption, the equivalent of VAT. Its general rate is 4,5 %. In France, standard VAT is 20 %. In Spain, 21 %. It is the lowest VAT rate in Europe.<\/p>\n      <p>In concrete terms, on a purchase of 1 000 \u20ac before tax, an Andorran consumer pays 45 \u20ac of IGI. The same purchase in France costs 200 \u20ac of VAT. This gap explains why Andorra remains a shopping destination for electronics, perfumes, tobacco and spirits, and why retail weighs so heavily in its economy.<\/p>\n      <p>IGI has several rates:<\/p>\n      <ul>\n        <li>0 %: super-reduced rate, on residential rentals, medicines reimbursed by the CASS and certain health and education services<\/li>\n        <li>1 %: reduced rate, on food products, water, books, newspapers and magazines<\/li>\n        <li>2,5 %: special rate, on transport and certain cultural services<\/li>\n        <li>3,5 %: specific rate, on the purchase of a home intended for permanent residential rental, under conditions<\/li>\n        <li>4,5 %: general rate, on most goods and services<\/li>\n        <li>9,5 %: increased rate, on banking and financial services<\/li>\n      <\/ul>\n      <p>For a business, IGI is handled like VAT: charged on sales, deducted on purchases, with the difference paid over. The administrative burden stays light compared with the French system, notably because the rates are few and the thresholds clear.<\/p>\n    <\/div>\n\n    <p class=\"data-note\">Indicative data \u2014 a personalised review is needed for your situation.<\/p>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ COMPARATIF ANDORRE \/ FRANCE \/ ESPAGNE ============================ -->\n<section class=\"compare section\" id=\"comparatif\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">Andorra \u00b7 France \u00b7 Spain<\/p>\n      <h2 class=\"section-title\">Andorra vs France vs Spain: the tax comparison<\/h2>\n      <p class=\"lead\">Putting the three systems side by side shows the real scale of the gap. The table below compares the main levies that weigh on a director or a high-income individual. Andorra in orange, its two neighbours in midnight blue and grey.<\/p>\n      <div class=\"compare__legend\">\n        <span class=\"legend-item\"><span class=\"legend-swatch sw-and\"><\/span> Andorra<\/span>\n        <span class=\"legend-item\"><span class=\"legend-swatch sw-fr\"><\/span> France<\/span>\n        <span class=\"legend-item\"><span class=\"legend-swatch sw-es\"><\/span> Spain<\/span>\n      <\/div>\n    <\/div>\n\n    <div class=\"bars\" aria-hidden=\"false\">\n      <div class=\"bar-group\">\n        <h3 class=\"bar-group__title\">Corporate income tax<\/h3>\n        <div class=\"bar-row hl\"><span class=\"country\">Andorra<\/span><div class=\"bar-track\"><div class=\"bar-fill and\" style=\"width:22%\">10 %<\/div><\/div><\/div>\n        <div class=\"bar-row\"><span class=\"country\">France<\/span><div class=\"bar-track\"><div class=\"bar-fill fr\" style=\"width:54%\">25 %<\/div><\/div><\/div>\n        <div class=\"bar-row\"><span class=\"country\">Spain<\/span><div class=\"bar-track\"><div class=\"bar-fill es\" style=\"width:54%\">25 %<\/div><\/div><\/div>\n      <\/div>\n      <div class=\"bar-group\">\n        <h3 class=\"bar-group__title\">Personal income tax \u2014 top marginal rate<\/h3>\n        <div class=\"bar-row hl\"><span class=\"country\">Andorra<\/span><div class=\"bar-track\"><div class=\"bar-fill and\" style=\"width:21%\">10 %<\/div><\/div><\/div>\n        <div class=\"bar-row\"><span class=\"country\">France<\/span><div class=\"bar-track\"><div class=\"bar-fill fr\" style=\"width:95%\">45 %<\/div><\/div><\/div>\n        <div class=\"bar-row\"><span class=\"country\">Spain<\/span><div class=\"bar-track\"><div class=\"bar-fill es\" style=\"width:100%\">47 %<\/div><\/div><\/div>\n      <\/div>\n      <div class=\"bar-group\">\n        <h3 class=\"bar-group__title\">VAT \/ IGI \u2014 general rate<\/h3>\n        <div class=\"bar-row hl\"><span class=\"country\">Andorra<\/span><div class=\"bar-track\"><div class=\"bar-fill and\" style=\"width:22%\">4,5 %<\/div><\/div><\/div>\n        <div class=\"bar-row\"><span class=\"country\">France<\/span><div class=\"bar-track\"><div class=\"bar-fill fr\" style=\"width:95%\">20 %<\/div><\/div><\/div>\n        <div class=\"bar-row\"><span class=\"country\">Spain<\/span><div class=\"bar-track\"><div class=\"bar-fill es\" style=\"width:100%\">21 %<\/div><\/div><\/div>\n      <\/div>\n    <\/div>\n\n    <div class=\"tbl-scroll\">\n      <table class=\"tax\">\n        <caption>Full comparison of the main levies<\/caption>\n        <thead>\n          <tr>\n            <th scope=\"col\">Tax<\/th>\n            <th scope=\"col\">Andorra<\/th>\n            <th scope=\"col\">France<\/th>\n            <th scope=\"col\">Spain<\/th>\n          <\/tr>\n        <\/thead>\n        <tbody>\n          <tr>\n            <th scope=\"row\">Corporate income tax<\/th>\n            <td class=\"and-cell\">10 %<\/td>\n            <td>25 %<\/td>\n            <td>25 %<\/td>\n          <\/tr>\n          <tr>\n            <th scope=\"row\">Personal income tax<small>marginal rate<\/small><\/th>\n            <td class=\"and-cell\">10 %<\/td>\n            <td>45 %<\/td>\n            <td>47 % and above<\/td>\n          <\/tr>\n          <tr>\n            <th scope=\"row\">VAT \/ IGI<small>general rate<\/small><\/th>\n            <td class=\"and-cell\">4,5 %<\/td>\n            <td>20 %<\/td>\n            <td>21 %<\/td>\n          <\/tr>\n          <tr>\n            <th scope=\"row\">Capital gains on securities<\/th>\n            <td class=\"and-cell\">Often exempt under conditions<\/td>\n            <td>30 % (flat tax)<\/td>\n            <td>19 % to 28 %<\/td>\n          <\/tr>\n        <\/tbody>\n      <\/table>\n    <\/div>\n\n    <div class=\"rich\" style=\"margin-top:2rem;\">\n      <p>On capital gains, the comparison calls for nuance. In Andorra, the sale of securities is generally exempt from tax when the seller holds a stake below a certain threshold. Andorran real-estate capital gains, for their part, follow a scale that decreases with the holding period. In France, the 30 % flat tax applies to most capital gains on securities.<\/p>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ PARADIS FISCAL ? ============================ -->\n<section class=\"section\">\n  <div class=\"wrap\">\n    <div class=\"callout\">\n      <div class=\"callout__body\">\n        <p class=\"eyebrow\">The real question<\/p>\n        <h2>Is Andorra a tax&nbsp;haven?<\/h2>\n        <p>No. The answer is clear, and it rests on verifiable facts, not on a sales pitch.<\/p>\n        <p>Andorra has come off the OECD grey lists. The country has applied the <b>automatic exchange of banking information<\/b> (CRS standard) since 2018. In other words, accounts held by non-residents are reported automatically to their home authorities. The banking secrecy that long clung to the Principality&#8217;s image no longer exists. A French tax resident who kept an undeclared Andorran account would be flagged to the French tax authorities.<\/p>\n        <p>A tax haven, in the strict sense, combines three traits: zero or near-zero taxation, opacity, and no exchange of information. Andorra ticks <b>none of these boxes<\/b>. Taxation there is real (10 % does not mean 0 %), information circulates, and the country has signed a series of tax treaties, including the one with France. The confusion comes from the country&#8217;s old reputation, from before the reforms of the 2010s.<\/p>\n        <p>What Andorra offers is low, transparent taxation, backed by demanding residence rules. That is not the same thing as a tax haven, and this distinction is precisely what protects those who settle there properly.<\/p>\n      <\/div>\n      <div class=\"callout__aside\">\n        <div class=\"check\">\n          <svg class=\"check__ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" aria-hidden=\"true\"><path d=\"M20 6 9 17l-5-5\"\/><\/svg>\n          <div><b>CRS transparency<\/b><span>Automatic exchange of banking information since 2018.<\/span><\/div>\n        <\/div>\n        <div class=\"check\">\n          <svg class=\"check__ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" aria-hidden=\"true\"><path d=\"M20 6 9 17l-5-5\"\/><\/svg>\n          <div><b>Off the OECD grey lists<\/b><span>Recognised cooperative jurisdiction.<\/span><\/div>\n        <\/div>\n        <div class=\"check\">\n          <svg class=\"check__ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" aria-hidden=\"true\"><path d=\"M20 6 9 17l-5-5\"\/><\/svg>\n          <div><b>Tax treaties<\/b><span>Double taxation agreements, including with France.<\/span><\/div>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ DEVENIR R\u00c9SIDENT FISCAL ============================ -->\n<section class=\"section\" id=\"residence\">\n  <div class=\"wrap\">\n    <div class=\"split\">\n      <div>\n        <div class=\"head-block\" style=\"margin-bottom:clamp(20px,3vw,28px);\">\n          <p class=\"eyebrow\">Tax residence<\/p>\n          <h2 class=\"section-title\">Becoming a tax resident in Andorra: conditions and steps<\/h2>\n        <\/div>\n        <div class=\"rich\">\n          <p>Andorran tax residence rests on two cumulative conditions. Living more than 183 days a year in the Principality. Placing the centre of your economic interests there. Both count, and the administration checks both.<\/p>\n          <p>The 183-day rule is the physical-presence test. Over a calendar year, the resident must spend more than half their time in Andorra. This is documented: bills, bank movements, spending, actual presence. A &#8220;paper&#8221; resident who in fact lived in Paris or Barcelona runs a serious risk of reclassification.<\/p>\n          <p>The centre of economic interests is the second criterion. It refers to where professional activity, the main source of income and the assets managed are concentrated. An operational <a href=\"https:\/\/setupandorra.com\/en\/a-propos\/about-us13\/create-a-company\/\">Andorran company<\/a>, a local bank account, a home in your name: these elements build the body of evidence. Combining the two criteria secures the status against the French authorities, which apply their own tax-residence tests and do not hesitate to challenge a poorly prepared expatriation.<\/p>\n          <p>On the procedural side, obtaining a residence permit goes through filing an application with the Andorran government, a medical examination, a criminal-record extract, and depending on the status sought, an investment or a professional activity on site. The timeframes and documents vary according to the residence profile chosen.<\/p>\n        <\/div>\n      <\/div>\n\n      <!-- ZONE PHOTO 2 : quartier administratif -->\n      <figure class=\"photo\">\n        <div class=\"photo__frame\">\n          \n          <img decoding=\"async\" class=\"photo__img\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/andorre-crise-logement.webp\" alt=\"Andorra la Vella, administrative district\" loading=\"lazy\">\n          <figcaption class=\"photo__label\">Andorra la Vella, the administrative district.<\/figcaption>\n        <\/div>\n      <\/figure>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ LES QUATRE PROFILS DE R\u00c9SIDENCE ============================ -->\n<section class=\"section section--tight\" style=\"background:var(--surface-2);border-block:1px solid var(--line);\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">Residence statuses<\/p>\n      <h2 class=\"section-title\">The four residence profiles<\/h2>\n      <p class=\"lead\">Andorra distinguishes several residence statuses, each tailored to a situation. Choosing the right one from the start avoids having to rebuild an application midway.<\/p>\n    <\/div>\n\n    <div class=\"grid-4\">\n      <article class=\"rcard\">\n        <span class=\"rcard__num\">01<\/span>\n        <h3>Active residence<\/h3>\n        <p>Active residence is for those who work in Andorra or run a company there. It is the status of the director, the entrepreneur, the employee. It requires setting up an Andorran company or a local employment contract, affiliation to the social security fund (the CASS), and an actual physical presence on the territory. The active resident contributes to the CASS, which gives them Andorran health cover and pension rights. The CASS contribution rate for a self-employed worker is around 22 % of a calculation base.<\/p>\n        <span class=\"rcard__tag\">Directors \u00b7 Entrepreneurs \u00b7 Employees<\/span>\n      <\/article>\n      <article class=\"rcard\">\n        <span class=\"rcard__num\">02<\/span>\n        <h3>Passive residence<\/h3>\n        <p>Passive residence, or residence without gainful activity, is aimed at those who live in Andorra without working there: people of private means, retirees, investors whose income comes from abroad. This status requires a shorter minimum presence than active residence, of the order of 90 days a year. Since the 2025-2026 reform, in return it requires an investment of at least 1 000 000 \u20ac in Andorran assets (real estate, shareholdings, financial products or public debt), reduced to 400 000 \u20ac if placed in the Fons d&#8217;Habitatge, as well as a final, non-refundable payment to the Andorran financial authority (AFA) of 50 000 \u20ac for the main applicant, plus 12 000 \u20ac per dependant.<\/p>\n        <span class=\"rcard__tag\">Private means \u00b7 Retirees \u00b7 Investors<\/span>\n      <\/article>\n      <article class=\"rcard\">\n        <span class=\"rcard__num\">03<\/span>\n        <h3>Athletes and artists<\/h3>\n        <p>This status targets elite athletes and artists whose activity reaches an international audience. A professional cyclist, a driver, a recognised creator who carries out most of their career outside Andorra falls into this category. The presence and investment conditions differ from the classic passive regime, with terms adapted to income generated all over the world.<\/p>\n        <span class=\"rcard__tag\">Athletes \u00b7 Artists \u00b7 Public profile<\/span>\n      <\/article>\n      <article class=\"rcard\">\n        <span class=\"rcard__num\">04<\/span>\n        <h3>International reach<\/h3>\n        <p>This profile concerns professionals who run an outward-facing activity from Andorra. The classic rule is that a large share of turnover, often cited at around 85 %, must be generated outside Andorran territory. Consultants, digital service providers and entrepreneurs whose clients are abroad find here a framework that recognises the international nature of their work.<\/p>\n        <span class=\"rcard__tag\">Consultants \u00b7 Digital services<\/span>\n      <\/article>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ SELON VOTRE PROFIL ============================ -->\n<section class=\"section\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">Real-world cases<\/p>\n      <h2 class=\"section-title\">What taxation changes depending on your profile<\/h2>\n      <p class=\"lead\">The Andorran tax regime does not produce the same effect for everyone. The gain depends on the nature of your income and the structure of your activity.<\/p>\n    <\/div>\n\n    <div class=\"grid-2x2\">\n      <article class=\"pcard\">\n        <svg class=\"pcard__ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" aria-hidden=\"true\"><path d=\"M3 21h18M5 21V7l7-4 7 4v14M9 21v-5h6v5\"\/><\/svg>\n        <h3>The company director<\/h3>\n        <p>They combine two levers. Their company pays 10 % IS instead of 25 %. The remuneration they pay themselves is capped at 10 % IRPF instead of climbing to 45 % in France. On a profit of 300 000 \u20ac split between company and salary, the annual saving runs into tens of thousands of euros. This is the profile for whom moving to Andorra has the heaviest impact.<\/p>\n      <\/article>\n\n      <article class=\"pcard\">\n        <svg class=\"pcard__ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" aria-hidden=\"true\"><path d=\"M12 3v18M5 8h14M7 21h10M6 12c2 2 10 2 12 0\"\/><\/svg>\n        <h3>The retiree<\/h3>\n        <p>A pension of foreign source, governed by the tax treaty, falls under the Andorran IRPF scale, with its 24 000 \u20ac exempt and its 10 % cap. The absence of wealth tax and of inheritance tax in the direct line weighs just as much in the decision, especially for a large estate to pass on.<\/p>\n      <\/article>\n\n      <article class=\"pcard\">\n        <svg class=\"pcard__ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" aria-hidden=\"true\"><path d=\"M15 10l4.5-2.5v9L15 14M3 7h12v10H3z\"\/><\/svg>\n        <h3>The content creator<\/h3>\n        <p>YouTuber, streamer, online trainer: their income comes from audiences and platforms spread across the world. International-reach residence fits this way of working. Their earned income falls under IRPF capped at 10 %, and their Andorran content-production company pays 10 % IS.<\/p>\n      <\/article>\n\n      <article class=\"pcard\">\n        <svg class=\"pcard__ic\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.7\" aria-hidden=\"true\"><path d=\"M3 17l6-6 4 4 8-8M15 3h6v6\"\/><\/svg>\n        <h3>The investor and crypto trader<\/h3>\n        <p>This is the profile for whom capital gains matter most. Andorra does not apply the French 30 % flat tax on sales of securities, and its treatment of capital gains is markedly gentler. For assets that turn over and are realised regularly, the gap with France becomes decisive.<\/p>\n      <\/article>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ CONVENTION FRANCE-ANDORRE & EXIT TAX ============================ -->\n<section class=\"section section--tight\" style=\"background:var(--surface-2);border-block:1px solid var(--line);\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">Legal framework<\/p>\n      <h2 class=\"section-title\">The France-Andorra tax treaty and the exit tax<\/h2>\n    <\/div>\n    <div class=\"rich\">\n      <p>The double taxation treaty between France and Andorra was signed in 2013, came into force in 2015, and has applied since 2016. Its role: to prevent the same income being taxed twice, once in France and once in Andorra. The text allocates the right to tax between the two States according to the nature of the income (salaries, dividends, pensions, real-estate income) and sets the rules for settling cases of dual residence.<\/p>\n      <p>This treaty secures the expatriation. Without it, an Andorran resident of French nationality would remain exposed to a risk of double taxation on their French-source income. With it, the allocation is framed and enforceable. The resident knows which State taxes what.<\/p>\n      <p>One trap remains that many discover too late: the French exit tax. France taxes the latent capital gains of people who hold significant movable wealth at the moment they transfer their tax domicile out of France. In concrete terms, if you hold company securities of high value and leave France, the authorities consider that you could have sold them before leaving, and calculate a tax on the theoretical gain. A payment deferral exists under conditions, but the mechanism must be declared and anticipated.<\/p>\n      <div class=\"note-accent\">\n        <p>Our position on this point is firm: the exit tax is prepared before departure, never after. The order of operations (date of residence transfer, any sale of securities, French filings) determines the final bill. An improvised expatriation on this ground is costly. This is precisely where structured support makes the difference between a clean relocation and a tax adjustment.<\/p>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ ACCOMPAGNEMENT SETUP ANDORRA ============================ -->\n<section class=\"accompagne section\" id=\"accompagnement\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">The Setup Andorra method<\/p>\n      <h2 class=\"section-title\">How Setup Andorra supports you<\/h2>\n      <p class=\"lead\">Settling in Andorra involves four workstreams that move forward at the same time: setting up a company, obtaining residence, opening a bank account, moving in on site. Run separately, they contradict each other (the bank waits for the company, the company waits for residence, residence waits for housing). Setup Andorra steers them together, with a single point of contact who keeps the overall view of the file.<\/p>\n    <\/div>\n\n    <div class=\"steps\">\n      <div class=\"step\">\n        <div class=\"step__num\">01<\/div>\n        <h3>Company<\/h3>\n        <p>Setting up your Andorran structure, articles of association, registration, compliance with the substance requirements. <a href=\"https:\/\/setupandorra.com\/en\/a-propos\/about-us13\/create-a-company\/\">See the company-creation guide<\/a>.<\/p>\n      <\/div>\n      <div class=\"step\">\n        <div class=\"step__num\">02<\/div>\n        <h3>Residence<\/h3>\n        <p>Choosing the status suited to your profile, preparing and filing the application with the Andorran government, follow-up through to the residence permit. <a href=\"https:\/\/setupandorra.com\/en\/expatriating\/residency-status-conditions-procedures-and-taxation\/\">See the residence conditions<\/a>.<\/p>\n      <\/div>\n      <div class=\"step\">\n        <div class=\"step__num\">03<\/div>\n        <h3>Bank<\/h3>\n        <p>Opening your account with an Andorran institution, often a sticking point without a local introduction. <a href=\"https:\/\/setupandorra.com\/en\/a-propos\/about-us13\/bank-investments\/andorran-banks\/\">Understand the Andorran banks<\/a>.<\/p>\n      <\/div>\n      <div class=\"step\">\n        <div class=\"step__num\">04<\/div>\n        <h3>Relocation<\/h3>\n        <p>Housing, everyday formalities, the practical setup of your life on site.<\/p>\n      <\/div>\n    <\/div>\n\n    <div class=\"night-prose\">\n      <p>Setup Andorra is the brand of Set Up Expatriation S.L.U., an expatriation advisory firm that combines the skills of a <a href=\"https:\/\/setupandorra.com\/en\/setup\/\">gestoria<\/a> and a concierge service. More than 100 5-star reviews document the work done for clients already settled. The firm has been featured by media such as Le Parisien, M6 and Forbes. It is led by its founder Virginie Hergel and draws on Eric Bartolom\u00e9, formerly of the Andorran government, whose knowledge of the country&#8217;s administrative workings secures every file.<\/p>\n      <p>Your tax situation deserves a precise costing before any decision. <strong><a href=\"https:\/\/setupandorra.com\/en\/contact\/\">Book your free consultation<\/a><\/strong> and leave with a clear estimate of what Andorra changes for you.<\/p>\n    <\/div>\n\n    <!-- BANDE DE PREUVE -->\n    <div class=\"proof\">\n      <!-- ZONE PHOTO 3 : portrait Virginie Hergel -->\n      <figure class=\"photo\">\n        <div class=\"photo__frame\">\n          \n          <img decoding=\"async\" class=\"photo__img\" src=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/04\/virginie.webp\" alt=\"Virginie Hergel, founder of Setup Andorra\" loading=\"lazy\">\n          <figcaption class=\"photo__label\">Virginie Hergel, founder of Setup Andorra.<\/figcaption>\n        <\/div>\n      <\/figure>\n\n      <div class=\"proof__stats\">\n        <div class=\"proof__row\">\n          <span class=\"proof__big\">100+<\/span>\n          <span class=\"proof__txt\"><b>Verified 5-star reviews<\/b><span>Expatriations handled from end to end, rated and recommended by our settled clients.<\/span><\/span>\n        <\/div>\n        <div class=\"proof__row\">\n          <span class=\"proof__txt\" style=\"flex:1\">\n            <b style=\"margin-bottom:.7rem;display:block;\">Seen in the press<\/b>\n            <span class=\"press\">\n              <span class=\"press__logo\">Le Parisien<\/span>\n              <span class=\"press__logo\">M6<\/span>\n              <span class=\"press__logo\">Forbes<\/span>\n              \n            <\/span>\n          <\/span>\n        <\/div>\n        <div style=\"margin-top:.4rem;\">\n          <a class=\"btn btn--on-night\" href=\"https:\/\/setupandorra.com\/en\/contact\/\">Book my free consultation <span class=\"arw\">&rarr;<\/span><\/a>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ FAQ ============================ -->\n<section class=\"section\" id=\"faq\">\n  <div class=\"wrap\">\n    <div class=\"head-block\">\n      <p class=\"eyebrow\">Frequently asked questions<\/p>\n      <h2 class=\"section-title\">What people ask us<\/h2>\n    <\/div>\n\n    <div class=\"faq\">\n      <details open>\n        <summary>What tax rate applies in Andorra?<\/summary>\n        <p>Three rates structure Andorran taxation. Corporate income tax is 10 %. Personal income tax (IRPF) runs from 0 % (up to 24 000 \u20ac) to 10 % (above 40 000 \u20ac), with a 5 % band in between. IGI, the local VAT, is 4,5 % at its general rate. No wealth tax, no inheritance tax in the direct line.<\/p>\n      <\/details>\n      <details>\n        <summary>How long does it take to become a tax resident in Andorra?<\/summary>\n        <p>Tax-resident status requires living more than 183 days a year in Andorra and placing the centre of your economic interests there. Obtaining the residence permit itself depends on the profile chosen and how the application is put together. Allow several weeks to a few months between filing and issue of the permit.<\/p>\n      <\/details>\n      <details>\n        <summary>Is Andorra a tax haven?<\/summary>\n        <p>No. Andorra has come off the OECD grey lists, has applied the automatic exchange of banking information (CRS) since 2018, and has signed tax treaties including the one with France. Taxation there is real and transparent, not zero and opaque. The country offers low taxation within a full reporting framework.<\/p>\n      <\/details>\n      <details>\n        <summary>Can a French national set up a company in Andorra?<\/summary>\n        <p>Yes. A French national can set up an Andorran company and hold its capital. Incorporation usually comes with an active-residence application to run the structure on site, and requires genuine substance (an office, an actual activity). The minimum share capital of a limited liability company is 3 000 \u20ac.<\/p>\n      <\/details>\n      <details>\n        <summary>What is the difference between IGI and VAT?<\/summary>\n        <p>IGI is the Andorran version of VAT. Same principle (a consumption tax collected by businesses), very different rate. General IGI is 4,5 % versus 20 % for French VAT and 21 % for Spanish VAT. IGI also applies a super-reduced rate of 0 % (residential rentals, medicines reimbursed by the CASS, certain health and education services), a reduced rate of 1 % (food, water, books and press), a special rate of 2,5 % (transport, cultural services), a specific rate of 3,5 % (purchase of a home intended for long-term rental) and an increased rate of 9,5 % (banking and financial services).<\/p>\n      <\/details>\n      <details>\n        <summary>Does the exit tax apply when leaving for Andorra?<\/summary>\n        <p>Yes, if you hold significant movable wealth at the moment you leave France. The French exit tax bears on the latent capital gains of your securities. It must be declared and anticipated before the transfer of tax domicile. A payment deferral exists under conditions. The order of operations drives the final cost, hence the value of preparing this point in advance.<\/p>\n      <\/details>\n      <details>\n        <summary>Does the France-Andorra tax treaty prevent double taxation?<\/summary>\n        <p>Yes. Signed in 2013, in force since 2015 and applicable since 2016, it allocates the right to tax between the two countries according to the nature of the income and sets the rules in cases of dual residence. It prevents the same income being taxed in France and Andorra, and gives the expatriation legal security.<\/p>\n      <\/details>\n      <details>\n        <summary>Do you really have to live in Andorra to benefit from its taxation?<\/summary>\n        <p>Yes. Tax residence requires a real presence of more than 183 days a year and a centre of economic interests on site. A fictitious residence exposes you to reclassification by the French authorities, which apply their own criteria. The Andorran regime rewards a genuine relocation, not a fa\u00e7ade domicile.<\/p>\n      <\/details>\n    <\/div>\n  <\/div>\n<\/section>\n\n\n<!-- ============================ CTA FINAL ============================ -->\n<section class=\"final section\" id=\"contact\">\n  <div class=\"wrap\">\n    <p class=\"eyebrow\">First discussion free<\/p>\n    <h2>Your Andorran project starts with a conversation<\/h2>\n    <p>Thirty minutes with a Setup Andorra expert to assess your situation, quantify your tax saving and map out the next steps. No obligation.<\/p>\n    <div class=\"final__cta\">\n      <a class=\"btn btn--primary\" href=\"https:\/\/setupandorra.com\/en\/contact\/\">Free consultation <span class=\"arw\">&rarr;<\/span><\/a>\n      <a class=\"btn btn--ghost\" style=\"color:var(--night-ink);border-color:var(--night-line);\" href=\"https:\/\/setupandorra.com\/en\/contact\/\">Write to us<\/a>\n    <\/div>\n  <\/div>\n  <svg class=\"ridge\" viewBox=\"0 0 1440 160\" preserveAspectRatio=\"none\" aria-hidden=\"true\">\n    <path d=\"M0 160 L160 80 L280 120 L440 40 L600 100 L760 30 L920 90 L1080 50 L1240 110 L1440 60 L1440 160 Z\" fill=\"#EC5A13\" opacity=\"0.14\"\/>\n    <path d=\"M0 160 L160 80 L280 120 L440 40 L600 100 L760 30 L920 90 L1080 50 L1240 110 L1440 60\" fill=\"none\" stroke=\"#EC5A13\" stroke-width=\"1.5\" opacity=\"0.4\"\/>\n  <\/svg>\n<\/section>\n\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Taxation \u00b7 Principality of Andorra Taxation in Andorra: the guide to taxes and tax residence Andorran taxation rests on three [&hellip;]<\/p>\n","protected":false},"author":0,"featured_media":15304,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","site-sidebar-layout":"default","site-content-layout":"page-builder","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-15574","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Taxation in Andorra: Taxes, Rates &amp; Residence<\/title>\n<meta name=\"description\" content=\"Andorra taxation explained: 10 % corporate tax, IRPF capped at 10 %, 4,5 % IGI, plus how tax residence works and how it compares with France and Spain.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/setupandorra.com\/en\/taxation-in-andorra\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxation in Andorra: Taxes, Rates &amp; Residence\" \/>\n<meta property=\"og:description\" content=\"Andorra taxation explained: 10 % corporate tax, IRPF capped at 10 %, 4,5 % IGI, plus how tax residence works and how it compares with France and Spain.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/setupandorra.com\/en\/taxation-in-andorra\/\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/conciergerieAND\/\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-31T09:25:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/Page-Une-artc-2.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1000\" \/>\n\t<meta property=\"og:image:height\" content=\"666\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"16 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/taxation-in-andorra\\\/\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/taxation-in-andorra\\\/\",\"name\":\"Taxation in Andorra: Taxes, Rates & Residence\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/taxation-in-andorra\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/taxation-in-andorra\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/setupandorra.com\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/Page-Une-artc-2.webp\",\"datePublished\":\"2026-08-31T07:25:45+00:00\",\"dateModified\":\"2026-08-31T09:25:14+00:00\",\"description\":\"Andorra taxation explained: 10 % corporate tax, IRPF capped at 10 %, 4,5 % IGI, plus how tax residence works and how it compares with France and Spain.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/taxation-in-andorra\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/setupandorra.com\\\/en\\\/taxation-in-andorra\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/taxation-in-andorra\\\/#primaryimage\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/Page-Une-artc-2.webp\",\"contentUrl\":\"https:\\\/\\\/setupandorra.com\\\/wp-content\\\/uploads\\\/2026\\\/06\\\/Page-Une-artc-2.webp\",\"width\":1000,\"height\":666,\"caption\":\"R\u00e9sidence active par cr\u00e9ation d'entreprise en Andorre\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/taxation-in-andorra\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Taxation in Andorra: Taxes, Rates &#038; Residence\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/\",\"name\":\"Setup Andorra\",\"description\":\"&quot;Your Journey, Your Way \u2013 Let\u2019s Explore Together!&quot;\",\"publisher\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":[\"Organization\",\"ProfessionalService\"],\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\",\"name\":\"Setup Andorra\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/setup-andorra-logo.webp\",\"contentUrl\":\"https:\\\/\\\/setupandorra.com\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/setup-andorra-logo.webp\",\"width\":380,\"height\":202,\"caption\":\"Setup Andorra\"},\"image\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/conciergerieAND\\\/\",\"https:\\\/\\\/www.instagram.com\\\/setupandorra\\\/\",\"https:\\\/\\\/www.youtube.com\\\/c\\\/SETUPANDORRA-GESTORIA-ANDORRE\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/set-up-andorra-expatriation\",\"https:\\\/\\\/www.google.com\\\/maps?cid=5102658916892126909\"],\"address\":{\"@type\":\"PostalAddress\",\"streetAddress\":\"Edifici no25, 1,2, Carrer Joan Maragall\",\"postalCode\":\"AD500\",\"addressLocality\":\"Andorra la Vella\",\"addressCountry\":\"AD\"},\"geo\":{\"@type\":\"GeoCoordinates\",\"latitude\":42.5067458,\"longitude\":1.5307097},\"hasMap\":\"https:\\\/\\\/www.google.com\\\/maps?cid=5102658916892126909\",\"legalName\":\"SET UP EXPATRIATION, S.L.U.\",\"areaServed\":[{\"@type\":\"Country\",\"name\":\"Andorra\"},{\"@type\":\"Country\",\"name\":\"France\"},{\"@type\":\"Country\",\"name\":\"Spain\"}],\"knowsLanguage\":[\"fr\",\"en\",\"es\",\"ca\"],\"knowsAbout\":[\"Expatriation en Andorre\",\"Residence fiscale andorrane\",\"Creation de societe en Andorre\",\"Gestoria\",\"Conciergerie\"],\"founder\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/#virginie-hergel\"},\"telephone\":\"+376 331 586\",\"email\":\"virginiehergel@setupandorra.com\",\"aggregateRating\":{\"@type\":\"AggregateRating\",\"ratingValue\":\"5\",\"reviewCount\":\"107\",\"bestRating\":\"5\",\"worstRating\":\"1\"},\"hasOfferCatalog\":{\"@type\":\"OfferCatalog\",\"name\":\"Prestations Setup Andorra\",\"itemListElement\":[{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Living well in Andorra thanks to the tailored accompaniment Set Up\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/live\\\/our-support\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Daycare, schools and French high school in Andorra\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/live\\\/children-schools-and-childcare\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Social Security (CASS) and healthcare in Andorra\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/live\\\/health-and-social-security-system\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Tailor-made support for a better life in Andorra\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/live\\\/managing-daily-life-and-coaching-staff\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"What to do in Andorra? Sports, leisure and activities in the Principality\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/live\\\/sports-and-leisures\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Rental and purchase of apartment, house: to stay in Andorra\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/live\\\/housing\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Wealth management consultancy in the Principality of Andorra\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/benefits\\\/heritage-management\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Get started the business creation in Andorra with Set Up\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/benefits\\\/accompanying-to-the-creation-of-society\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Emigrate and settle down in Andorra with Set Up\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/benefits\\\/accompaniment-in-the-expatriation\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Top athletes: the assistance for the expatriation in Andorra\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/benefits\\\/support-to-the-professional-sportsmen\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Live in carefree Andorra thanks to the services of Private Concierge Service Set Up\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/benefits\\\/concierge-services\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Les partenaires Set Up\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/benefits\\\/partners\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Investing in the bank in Andorra: presentation of the Principality\u2019s banking system and its rules\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/investing\\\/bank-investments\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Andorran banks: presentation, functioning and benefits\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/investing\\\/bank-investments\\\/andorran-banks\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Invest in banking of Andorra with Set Up\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/investing\\\/bank-investments\\\/our-support\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Investing in real estate in Andorra: the law, taxation and VAT in the Principality\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/investing\\\/property-investment\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Invest in Real Estate in Andorra: Law, Conditions and Procedures\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/investing\\\/property-investment\\\/type-of-property-conditions-and-procedures\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Taxation, duties and conditions of tax residence in Andorra\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/investing\\\/property-investment\\\/residence-and-tax-rules\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Set Up makes it easy to buy real estate in Andorra\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/investing\\\/property-investment\\\/our-assistance\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Set Up a Company in Andorra: Costs, Steps & Tax\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/investing\\\/create-a-company\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Company and company creation in Andorra: choose your status and do the right things\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/investing\\\/create-a-company\\\/types-of-companies-conditions-and-procedures\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Set Up facilitates the creation of your company or corporation in Andorra\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/investing\\\/create-a-company\\\/our-support\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"How to become a tax resident in Andorra and obtain Andorran nationality?\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/expatriating\\\/residency-status-conditions-procedures-and-taxation\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"To expatriate and settle in Andorra: a tailor-made help to become an Andorran resident\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/expatriating\\\/our-support\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Statutes, forms of remuneration and tax rules\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/investing\\\/create-a-company\\\/statutes-forms-of-remuneration-and-tax-rules\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Expatriation: Reside in Andorra for professional athletes\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/expatriating\\\/the-status-of-professional-sportsmen\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"Retiring to Andorra\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/expatriating\\\/benefits-for-retirees\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"The benefits of living in Andorra for internet professionals\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/expatriating\\\/the-advantages-for-the-web-professions\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}},{\"@type\":\"Offer\",\"itemOffered\":{\"@type\":\"Service\",\"name\":\"The benefits of living in Andorra for artists\",\"url\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/expatriating\\\/the-advantages-for-artists\\\/\",\"provider\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"}}}]}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/setupandorra.com\\\/#virginie-hergel\",\"name\":\"Virginie Hergel\",\"givenName\":\"Virginie\",\"familyName\":\"Hergel\",\"jobTitle\":\"Fondatrice\",\"worksFor\":{\"@id\":\"https:\\\/\\\/setupandorra.com\\\/en\\\/#organization\"},\"knowsAbout\":[\"Expatriation en Andorre\",\"Fiscalite andorrane\",\"Creation de societe en Andorre\",\"Private banking\"],\"knowsLanguage\":[\"fr\",\"en\",\"es\",\"ca\"],\"url\":\"https:\\\/\\\/setupandorra.com\\\/gestoria-andorre\\\/la-fondatrice\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Taxation in Andorra: Taxes, Rates & Residence","description":"Andorra taxation explained: 10 % corporate tax, IRPF capped at 10 %, 4,5 % IGI, plus how tax residence works and how it compares with France and Spain.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/setupandorra.com\/en\/taxation-in-andorra\/","og_locale":"en_US","og_type":"article","og_title":"Taxation in Andorra: Taxes, Rates & Residence","og_description":"Andorra taxation explained: 10 % corporate tax, IRPF capped at 10 %, 4,5 % IGI, plus how tax residence works and how it compares with France and Spain.","og_url":"https:\/\/setupandorra.com\/en\/taxation-in-andorra\/","article_publisher":"https:\/\/www.facebook.com\/conciergerieAND\/","article_modified_time":"2026-08-31T09:25:14+00:00","og_image":[{"width":1000,"height":666,"url":"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/Page-Une-artc-2.webp","type":"image\/webp"}],"twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"16 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/setupandorra.com\/en\/taxation-in-andorra\/","url":"https:\/\/setupandorra.com\/en\/taxation-in-andorra\/","name":"Taxation in Andorra: Taxes, Rates & Residence","isPartOf":{"@id":"https:\/\/setupandorra.com\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/setupandorra.com\/en\/taxation-in-andorra\/#primaryimage"},"image":{"@id":"https:\/\/setupandorra.com\/en\/taxation-in-andorra\/#primaryimage"},"thumbnailUrl":"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/Page-Une-artc-2.webp","datePublished":"2026-08-31T07:25:45+00:00","dateModified":"2026-08-31T09:25:14+00:00","description":"Andorra taxation explained: 10 % corporate tax, IRPF capped at 10 %, 4,5 % IGI, plus how tax residence works and how it compares with France and Spain.","breadcrumb":{"@id":"https:\/\/setupandorra.com\/en\/taxation-in-andorra\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/setupandorra.com\/en\/taxation-in-andorra\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/setupandorra.com\/en\/taxation-in-andorra\/#primaryimage","url":"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/Page-Une-artc-2.webp","contentUrl":"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/Page-Une-artc-2.webp","width":1000,"height":666,"caption":"R\u00e9sidence active par cr\u00e9ation d'entreprise en Andorre"},{"@type":"BreadcrumbList","@id":"https:\/\/setupandorra.com\/en\/taxation-in-andorra\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/setupandorra.com\/en\/"},{"@type":"ListItem","position":2,"name":"Taxation in Andorra: Taxes, Rates &#038; Residence"}]},{"@type":"WebSite","@id":"https:\/\/setupandorra.com\/en\/#website","url":"https:\/\/setupandorra.com\/en\/","name":"Setup Andorra","description":"&quot;Your Journey, Your Way \u2013 Let\u2019s Explore Together!&quot;","publisher":{"@id":"https:\/\/setupandorra.com\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/setupandorra.com\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":["Organization","ProfessionalService"],"@id":"https:\/\/setupandorra.com\/en\/#organization","name":"Setup Andorra","url":"https:\/\/setupandorra.com\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/setupandorra.com\/en\/#\/schema\/logo\/image\/","url":"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/02\/setup-andorra-logo.webp","contentUrl":"https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/02\/setup-andorra-logo.webp","width":380,"height":202,"caption":"Setup Andorra"},"image":{"@id":"https:\/\/setupandorra.com\/en\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/conciergerieAND\/","https:\/\/www.instagram.com\/setupandorra\/","https:\/\/www.youtube.com\/c\/SETUPANDORRA-GESTORIA-ANDORRE","https:\/\/www.linkedin.com\/company\/set-up-andorra-expatriation","https:\/\/www.google.com\/maps?cid=5102658916892126909"],"address":{"@type":"PostalAddress","streetAddress":"Edifici no25, 1,2, Carrer Joan Maragall","postalCode":"AD500","addressLocality":"Andorra la Vella","addressCountry":"AD"},"geo":{"@type":"GeoCoordinates","latitude":42.5067458,"longitude":1.5307097},"hasMap":"https:\/\/www.google.com\/maps?cid=5102658916892126909","legalName":"SET UP EXPATRIATION, S.L.U.","areaServed":[{"@type":"Country","name":"Andorra"},{"@type":"Country","name":"France"},{"@type":"Country","name":"Spain"}],"knowsLanguage":["fr","en","es","ca"],"knowsAbout":["Expatriation en Andorre","Residence fiscale andorrane","Creation de societe en Andorre","Gestoria","Conciergerie"],"founder":{"@id":"https:\/\/setupandorra.com\/#virginie-hergel"},"telephone":"+376 331 586","email":"virginiehergel@setupandorra.com","aggregateRating":{"@type":"AggregateRating","ratingValue":"5","reviewCount":"107","bestRating":"5","worstRating":"1"},"hasOfferCatalog":{"@type":"OfferCatalog","name":"Prestations Setup Andorra","itemListElement":[{"@type":"Offer","itemOffered":{"@type":"Service","name":"Living well in Andorra thanks to the tailored accompaniment Set Up","url":"https:\/\/setupandorra.com\/en\/live\/our-support\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Daycare, schools and French high school in Andorra","url":"https:\/\/setupandorra.com\/en\/live\/children-schools-and-childcare\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Social Security (CASS) and healthcare in Andorra","url":"https:\/\/setupandorra.com\/en\/live\/health-and-social-security-system\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Tailor-made support for a better life in Andorra","url":"https:\/\/setupandorra.com\/en\/live\/managing-daily-life-and-coaching-staff\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"What to do in Andorra? Sports, leisure and activities in the Principality","url":"https:\/\/setupandorra.com\/en\/live\/sports-and-leisures\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Rental and purchase of apartment, house: to stay in Andorra","url":"https:\/\/setupandorra.com\/en\/live\/housing\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Wealth management consultancy in the Principality of Andorra","url":"https:\/\/setupandorra.com\/en\/benefits\/heritage-management\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Get started the business creation in Andorra with Set Up","url":"https:\/\/setupandorra.com\/en\/benefits\/accompanying-to-the-creation-of-society\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Emigrate and settle down in Andorra with Set Up","url":"https:\/\/setupandorra.com\/en\/benefits\/accompaniment-in-the-expatriation\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Top athletes: the assistance for the expatriation in Andorra","url":"https:\/\/setupandorra.com\/en\/benefits\/support-to-the-professional-sportsmen\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Live in carefree Andorra thanks to the services of Private Concierge Service Set Up","url":"https:\/\/setupandorra.com\/en\/benefits\/concierge-services\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Les partenaires Set Up","url":"https:\/\/setupandorra.com\/en\/benefits\/partners\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Investing in the bank in Andorra: presentation of the Principality\u2019s banking system and its rules","url":"https:\/\/setupandorra.com\/en\/investing\/bank-investments\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Andorran banks: presentation, functioning and benefits","url":"https:\/\/setupandorra.com\/en\/investing\/bank-investments\/andorran-banks\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Invest in banking of Andorra with Set Up","url":"https:\/\/setupandorra.com\/en\/investing\/bank-investments\/our-support\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Investing in real estate in Andorra: the law, taxation and VAT in the Principality","url":"https:\/\/setupandorra.com\/en\/investing\/property-investment\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Invest in Real Estate in Andorra: Law, Conditions and Procedures","url":"https:\/\/setupandorra.com\/en\/investing\/property-investment\/type-of-property-conditions-and-procedures\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Taxation, duties and conditions of tax residence in Andorra","url":"https:\/\/setupandorra.com\/en\/investing\/property-investment\/residence-and-tax-rules\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Set Up makes it easy to buy real estate in Andorra","url":"https:\/\/setupandorra.com\/en\/investing\/property-investment\/our-assistance\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Set Up a Company in Andorra: Costs, Steps & Tax","url":"https:\/\/setupandorra.com\/en\/investing\/create-a-company\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Company and company creation in Andorra: choose your status and do the right things","url":"https:\/\/setupandorra.com\/en\/investing\/create-a-company\/types-of-companies-conditions-and-procedures\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Set Up facilitates the creation of your company or corporation in Andorra","url":"https:\/\/setupandorra.com\/en\/investing\/create-a-company\/our-support\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"How to become a tax resident in Andorra and obtain Andorran nationality?","url":"https:\/\/setupandorra.com\/en\/expatriating\/residency-status-conditions-procedures-and-taxation\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"To expatriate and settle in Andorra: a tailor-made help to become an Andorran resident","url":"https:\/\/setupandorra.com\/en\/expatriating\/our-support\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Statutes, forms of remuneration and tax rules","url":"https:\/\/setupandorra.com\/en\/investing\/create-a-company\/statutes-forms-of-remuneration-and-tax-rules\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Expatriation: Reside in Andorra for professional athletes","url":"https:\/\/setupandorra.com\/en\/expatriating\/the-status-of-professional-sportsmen\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"Retiring to Andorra","url":"https:\/\/setupandorra.com\/en\/expatriating\/benefits-for-retirees\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"The benefits of living in Andorra for internet professionals","url":"https:\/\/setupandorra.com\/en\/expatriating\/the-advantages-for-the-web-professions\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}},{"@type":"Offer","itemOffered":{"@type":"Service","name":"The benefits of living in Andorra for artists","url":"https:\/\/setupandorra.com\/en\/expatriating\/the-advantages-for-artists\/","provider":{"@id":"https:\/\/setupandorra.com\/en\/#organization"}}}]}},{"@type":"Person","@id":"https:\/\/setupandorra.com\/#virginie-hergel","name":"Virginie Hergel","givenName":"Virginie","familyName":"Hergel","jobTitle":"Fondatrice","worksFor":{"@id":"https:\/\/setupandorra.com\/en\/#organization"},"knowsAbout":["Expatriation en Andorre","Fiscalite andorrane","Creation de societe en Andorre","Private banking"],"knowsLanguage":["fr","en","es","ca"],"url":"https:\/\/setupandorra.com\/gestoria-andorre\/la-fondatrice\/"}]}},"spectra_custom_meta":{"_uagb_previous_block_counts":["a:90:{s:21:\"uagb\/advanced-heading\";i:0;s:15:\"uagb\/blockquote\";i:0;s:12:\"uagb\/buttons\";i:0;s:18:\"uagb\/buttons-child\";i:0;s:19:\"uagb\/call-to-action\";i:0;s:15:\"uagb\/cf7-styler\";i:0;s:11:\"uagb\/column\";i:0;s:12:\"uagb\/columns\";i:0;s:14:\"uagb\/container\";i:0;s:21:\"uagb\/content-timeline\";i:0;s:27:\"uagb\/content-timeline-child\";i:0;s:14:\"uagb\/countdown\";i:0;s:12:\"uagb\/counter\";i:0;s:8:\"uagb\/faq\";i:0;s:14:\"uagb\/faq-child\";i:0;s:10:\"uagb\/forms\";i:0;s:17:\"uagb\/forms-accept\";i:0;s:19:\"uagb\/forms-checkbox\";i:0;s:15:\"uagb\/forms-date\";i:0;s:16:\"uagb\/forms-email\";i:0;s:17:\"uagb\/forms-hidden\";i:0;s:15:\"uagb\/forms-name\";i:0;s:16:\"uagb\/forms-phone\";i:0;s:16:\"uagb\/forms-radio\";i:0;s:17:\"uagb\/forms-select\";i:0;s:19:\"uagb\/forms-textarea\";i:0;s:17:\"uagb\/forms-toggle\";i:0;s:14:\"uagb\/forms-url\";i:0;s:14:\"uagb\/gf-styler\";i:0;s:15:\"uagb\/google-map\";i:0;s:11:\"uagb\/how-to\";i:0;s:16:\"uagb\/how-to-step\";i:0;s:9:\"uagb\/icon\";i:0;s:14:\"uagb\/icon-list\";i:0;s:20:\"uagb\/icon-list-child\";i:0;s:10:\"uagb\/image\";i:0;s:18:\"uagb\/image-gallery\";i:0;s:13:\"uagb\/info-box\";i:0;s:18:\"uagb\/inline-notice\";i:0;s:11:\"uagb\/lottie\";i:0;s:21:\"uagb\/marketing-button\";i:0;s:10:\"uagb\/modal\";i:0;s:18:\"uagb\/popup-builder\";i:0;s:16:\"uagb\/post-button\";i:0;s:18:\"uagb\/post-carousel\";i:0;s:17:\"uagb\/post-excerpt\";i:0;s:14:\"uagb\/post-grid\";i:0;s:15:\"uagb\/post-image\";i:0;s:17:\"uagb\/post-masonry\";i:0;s:14:\"uagb\/post-meta\";i:0;s:18:\"uagb\/post-taxonomy\";i:0;s:18:\"uagb\/post-timeline\";i:0;s:15:\"uagb\/post-title\";i:0;s:20:\"uagb\/restaurant-menu\";i:0;s:26:\"uagb\/restaurant-menu-child\";i:0;s:11:\"uagb\/review\";i:0;s:12:\"uagb\/section\";i:0;s:14:\"uagb\/separator\";i:0;s:11:\"uagb\/slider\";i:0;s:17:\"uagb\/slider-child\";i:0;s:17:\"uagb\/social-share\";i:0;s:23:\"uagb\/social-share-child\";i:0;s:16:\"uagb\/star-rating\";i:0;s:23:\"uagb\/sure-cart-checkout\";i:0;s:22:\"uagb\/sure-cart-product\";i:0;s:15:\"uagb\/sure-forms\";i:0;s:22:\"uagb\/table-of-contents\";i:0;s:9:\"uagb\/tabs\";i:0;s:15:\"uagb\/tabs-child\";i:0;s:18:\"uagb\/taxonomy-list\";i:0;s:9:\"uagb\/team\";i:0;s:16:\"uagb\/testimonial\";i:0;s:14:\"uagb\/wp-search\";i:0;s:19:\"uagb\/instagram-feed\";i:0;s:10:\"uagb\/login\";i:0;s:17:\"uagb\/loop-builder\";i:0;s:18:\"uagb\/loop-category\";i:0;s:20:\"uagb\/loop-pagination\";i:0;s:15:\"uagb\/loop-reset\";i:0;s:16:\"uagb\/loop-search\";i:0;s:14:\"uagb\/loop-sort\";i:0;s:17:\"uagb\/loop-wrapper\";i:0;s:13:\"uagb\/register\";i:0;s:19:\"uagb\/register-email\";i:0;s:24:\"uagb\/register-first-name\";i:0;s:23:\"uagb\/register-last-name\";i:0;s:22:\"uagb\/register-password\";i:0;s:30:\"uagb\/register-reenter-password\";i:0;s:19:\"uagb\/register-terms\";i:0;s:22:\"uagb\/register-username\";i:0;}"],"_wpml_word_count":["3343"],"_wp_page_template":["elementor_header_footer"],"site-post-title":["disabled"],"ast-title-bar-display":["disabled"],"site-content-layout":["page-builder"],"_yoast_wpseo_title":["Taxation in Andorra: Taxes, Rates & Residence"],"_yoast_wpseo_metadesc":["Andorra taxation explained: 10 % corporate tax, IRPF capped at 10 %, 4,5 % IGI, plus how tax residence works and how it compares with France and Spain."],"_yoast_wpseo_focuskw":["taxation in andorra"],"_wpml_location_migration_done":["1"],"_wpml_media_duplicate":["1"],"_wpml_media_featured":["1"],"_thumbnail_id":["15304"],"_uag_css_file_name":["uag-css-15574.css"],"_mrel_avant_bascule_20260918-075601":[""],"_mrel_avant_bascule_gabarit_20260918-075601":["elementor_header_footer"],"_elementor_css":["a:7:{s:4:\"time\";i:1789719192;s:5:\"fonts\";a:0:{}s:5:\"icons\";a:0:{}s:20:\"dynamic_elements_ids\";a:0:{}s:6:\"status\";s:5:\"empty\";i:0;s:0:\"\";s:3:\"css\";s:0:\"\";}"],"_elementor_page_assets":["a:0:{}"],"_uag_page_assets":["a:9:{s:3:\"css\";s:260:\".uag-blocks-common-selector{z-index:var(--z-index-desktop) !important}@media(max-width: 976px){.uag-blocks-common-selector{z-index:var(--z-index-tablet) !important}}@media(max-width: 767px){.uag-blocks-common-selector{z-index:var(--z-index-mobile) !important}}\";s:2:\"js\";s:0:\"\";s:18:\"current_block_list\";a:8:{i:0;s:9:\"core\/html\";i:1;s:11:\"core\/search\";i:2;s:10:\"core\/group\";i:3;s:12:\"core\/heading\";i:4;s:17:\"core\/latest-posts\";i:5;s:20:\"core\/latest-comments\";i:6;s:13:\"core\/archives\";i:7;s:15:\"core\/categories\";}s:8:\"uag_flag\";b:0;s:11:\"uag_version\";s:10:\"1789725613\";s:6:\"gfonts\";a:0:{}s:10:\"gfonts_url\";s:0:\"\";s:12:\"gfonts_files\";a:0:{}s:14:\"uag_faq_layout\";b:0;}"]},"uagb_featured_image_src":{"full":["https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/Page-Une-artc-2.webp",1000,666,false],"thumbnail":["https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/Page-Une-artc-2-150x150.webp",150,150,true],"medium":["https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/Page-Une-artc-2-300x200.webp",300,200,true],"medium_large":["https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/Page-Une-artc-2-768x511.webp",768,511,true],"large":["https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/Page-Une-artc-2.webp",1000,666,false],"1536x1536":["https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/Page-Une-artc-2.webp",1000,666,false],"2048x2048":["https:\/\/setupandorra.com\/wp-content\/uploads\/2026\/06\/Page-Une-artc-2.webp",1000,666,false]},"uagb_author_info":{"display_name":"","author_link":"https:\/\/setupandorra.com\/en\/author\/"},"uagb_comment_info":0,"uagb_excerpt":"Taxation \u00b7 Principality of Andorra Taxation in Andorra: the guide to taxes and tax residence Andorran taxation rests on three [&hellip;]","_links":{"self":[{"href":"https:\/\/setupandorra.com\/en\/wp-json\/wp\/v2\/pages\/15574","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/setupandorra.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/setupandorra.com\/en\/wp-json\/wp\/v2\/types\/page"}],"replies":[{"embeddable":true,"href":"https:\/\/setupandorra.com\/en\/wp-json\/wp\/v2\/comments?post=15574"}],"version-history":[{"count":1,"href":"https:\/\/setupandorra.com\/en\/wp-json\/wp\/v2\/pages\/15574\/revisions"}],"predecessor-version":[{"id":15580,"href":"https:\/\/setupandorra.com\/en\/wp-json\/wp\/v2\/pages\/15574\/revisions\/15580"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/setupandorra.com\/en\/wp-json\/wp\/v2\/media\/15304"}],"wp:attachment":[{"href":"https:\/\/setupandorra.com\/en\/wp-json\/wp\/v2\/media?parent=15574"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}