- Nomad tax regime Yes No
- Brackets updated
migrated from the production database; research reasoning not recorded.
Top income tax
10.0%
Worldwide system
Corporate tax
10.0%
IGI
4.5%
standard rate
Tax residency
183 days
22 tax treaties
Andorra tax profile
Data year: 2026
- Tax system
- Worldwide Residents pay IRPF on worldwide income at a 10% nominal rate. The first €24,000 of general income is effectively exempt; income between €24,000 and €40,000 faces an effective 5% rate through a bonus of up to €800; above €40,000 the rate is 10%. Savings income (movable capital and most capital gains) is generally taxed at 10%, with the first €3,000 of savings income exempt. No national wealth, inheritance or gift tax.
- Top PIT rate
- 10.0%
- Corporate tax rate
- 10.0%
- IGI
- 4.5%
- Capital gains tax
- 10.0% Most capital gains form part of the savings base and are taxed at 10% above the €3,000 savings exemption. Gains on Andorran real estate follow article 27 bis of the IRPF law: holding-period multipliers apply after six years, and gains are not taxed if the property was owned for more than ten years at the time of disposal.
- Social security (employee)
- 6.5%
- Social security (employer)
- 15.5%
- Dividend withholding
- 0.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 0.0%
- Treaty count
- 22
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 24,000 | 0.0% |
| EUR 24,000 | EUR 40,000 | 5.0% |
| EUR 40,000 | and above | 10.0% |
Tax flags
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax resident if present more than 183 days in the calendar year (sporadic absences count unless residence elsewhere is proven) or if the main centre of economic activities or interests is in Andorra. Cross-border workers commuting daily from France or Spain who are employed by Andorran employers are generally taxed under IRNR, not IRPF.
- Exit tax
- No
- CFC rules
- Yes Article 29 bis imposes a fiscal transparency regime on Andorran residents who control more than 50% of certain low-taxed foreign entities, requiring imputation of specified passive and related income unless an active-business exception applies.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- September 30
Sources
- Govern d'Andorra — IRPF (e-tramits) (accessed Oct 9, 2026) Worldwide IRPF, 10% rate, €24k–€40k effective 5% via €800 bonus, 183-day residency, filing window
- CCIS — Taxation in Andorra (accessed Oct 9, 2026) PIT bonus mechanics, 10% CIT, 4.5% IGI, IRNR rates, April–September filing
- CASS — Cotitzacions assalariats (accessed Oct 9, 2026) Employee 6.5% and employer 15.5% (22% total) on gross salary
- Govern d'Andorra — CDI network (accessed Oct 9, 2026) Treaty partners and in-force dates (table updated through Latvia 2025)
- Llei 5/2014 IRPF (consolidated) (accessed Oct 9, 2026) Article 27 bis real-estate capital gains relief; article 29 bis fiscal transparency