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PER QUÈ ANDORRA?

Competitive and internationally approved taxation

Investing in Andorra combines the possibility of having optimal financial and tax advantages for new investors with the quality of life in the Principality, among the highest in Europe.

The tax advantage in Andorra 

The tax system in the Principality of Andorra allows you to set up your company and plan your personal taxes with great advantages. 

Tax 1

10%

Corporation tax

Pay

10% en general

in general. Income tax for individuals or companies not resident for tax purposes in Andorra (NRIT):

Document Alt

4,5%

General Indirect Tax (IGI).

Document

9,5%

for financial activities

Fund

10% en general

in general. Personal income tax (IRPF) for residents in Andorra:

  • Reduccions: Mínim personal de 24.000 €; 3.000 € per rendes de l’estalvi.
  • Exempcions: guanys de capital per vendre accions i participacions de fons si tenen una participació inferior al 25 % o si la participació es manté durant més de deu anys.  
  • Taxes paid abroad are deductible with limits.  
  • Dividends from Andorran companies are exempt (including investment vehicles: SICAVs, funds, etc.).

Font: Departament d’Estadística, Govern d’Andorra.
Dades: desembre de 2021.