Andorra — Taxes
- Personal income tax (IRPF) capped at 10 percent, among Europe’s lowest
- Corporate tax (Impost sobre Societats) capped at 10 percent
- IGI, the Andorran VAT, at a general 4.5 percent — the lowest in Europe
- No wealth tax and no general inheritance or gift tax
One of Europe’s lowest tax regimes
Andorra caps both personal income tax (IRPF) and corporate tax at 10%, applies a 4.5% IGI (the lowest VAT in Europe), and levies no wealth tax and no general inheritance or gift tax. The personal income tax runs in three bands — 0% up to 277,000 USD% to 46,000 USD, and 10% above — so the effective rate is well below 10% for most residents.
Residency is not automatic tax residency
As everywhere, holding the passive-residency permit does not by itself make you tax-resident — that requires genuinely living in Andorra, well beyond the 90-day minimum. We set out the full picture — personal, corporate and indirect tax, the double-taxation treaty network and CRS, and how tax residency actually works — on our dedicated page: Andorra tax residency. See also Andorra residency by investment and our guide to second citizenship and taxes. See our methodology for how each figure is verified.
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What we do for you
Citizenship or residence, the honest answer often is not the one you arrived with. We take the whole procedure with you — eligibility, the route that fits your situation, the file, the follow-up — with one person on your side throughout.
For Andorra specifically, you are talking to someone who already knows the file: who to speak to on the ground, what the unit actually asks for, and the points where applications stall.
- One point of contact, from the first call to the certificate
- Vetted partners on the ground — law firms, licensed agents, banks — introduced, not listed
- It starts with a short qualifying call, and no, it is not a sales call
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