🇦🇩 Andorra
AD / AND #178
Nomad Score
62.0
Cities
7
Region
Iberian Peninsula,
Europe,
Europe,
Southern Europe
Currency
EUR
🇦🇩 ANDORRA TAX PROFILE
Data year: 2025
Tax System
Worldwide
Very low-tax jurisdiction. No inheritance, wealth, or gift tax. PIT introduced only in 2015.
Very low-tax jurisdiction. No inheritance, wealth, or gift tax. PIT introduced only in 2015.
Top PIT Rate
10.0%
Corporate Tax Rate
10.0%
IGI
4.5%
Capital Gains Tax
10.0%
10% flat. Assets held >10 years may be exempt.
10% flat. Assets held >10 years may be exempt.
Social Security (Employee)
5.5%
Social Security (Employer)
14.5%
Dividend Withholding
0.0%
Interest Withholding
0.0%
Royalty Withholding
0.0%
Treaty Count
10
Participation Exemption
Nomad Tax Regime
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| EUR 0 | EUR 24,000 | 0.0% | -- |
| EUR 24,000 | EUR 40,000 | 5.0% | -- |
| EUR 40,000 | and above | 10.0% | -- |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if present 183+ days. Must demonstrate ties (housing, family, economic activity).
Exit Tax
No
CFC Rules
No
Nomad Regime: Digital nomad visa for remote workers. Low 10% max PIT makes it attractive.
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
September 30
📚 SOURCES
-
PwC Andorra Tax Summary
(accessed Mar 23, 2026)
PIT, CIT, IGI
🔗 RELATED
🧭 CONTINUE EXPLORING ANDORRA