IRPF
Personal income tax with a generous tax-free allowance and a reduced top rate, among the lowest in Europe.
Andorra · Taxation
Competitive taxation, with rules that are clear and built to last.
Andorra offers an efficient, secure tax framework, internationally recognised and backed by double taxation agreements. Well planned, it protects your hard work; poorly planned, it creates problems in two countries.
The costly mistake: looking only at the tax rate
Andorran taxation is among the most competitive in Europe, and it is internationally recognised: double taxation agreements, exchange of information and legislation aligned with OECD standards. There is no opacity here; there is efficiency within clear rules.
Judgement matters more than the rate: your real tax position depends on where you are effectively tax resident, where the substance of your business lies and how your income leaves your home country. Optimising one tax while ignoring the rest proves costly.
That is why we plan your whole case —you, your company and your assets, here and back home— before moving anything. Decisions that stand the test of time.
Key points
The components of the system
The Andorran framework rests on a small number of taxes, with low rates and clear bases.
Corporate tax
Low standard rate on profits, with deductions and special regimes depending on the activity.
IGI (the Andorran VAT)
Indirect taxation with a standard rate well below European VAT and reduced rates for essential goods.
No wealth or inheritance tax
As a general rule, Andorra does not tax wealth or inheritances. Estate planning operates on a different scale.
Double taxation agreements
A network of agreements with Spain, France, Portugal, Luxembourg, the UAE and a growing list of other countries.
Effective tax residence
The tax advantage requires genuine residence: presence, centre of interests and substance. We help you meet these requirements in full.
Plan before you move anything
Tell us about your current tax situation —country, income, company— and we’ll tell you what you would gain in Andorra and what needs resolving first.
Let’s talk about your case →