'%3e%3cpath%20fill='%230052b4'%20d='M0%200h144.7l36%20254.6-36%20257.4H0z'/%3e%3cpath%20fill='%23d80027'%20d='M367.3%200H512v512H367.3l-29.7-257.3z'/%3e%3cpath%20fill='%23ffda44'%20d='M144.7%200h222.6v512H144.7z'/%3e%3cpath%20fill='%23d80027'%20d='M256%20354.5V256h66.8v47.3zm-66.8-165.3H256V256h-66.8z'/%3e%3cpath%20fill='%23ff9811'%20d='M289.4%20167a22.3%2022.3%200%200%200-33.4-19.3%2022.1%2022.1%200%200%200-11.1-3c-12.3%200-22.3%2010-22.3%2022.3H167v111.3c0%2041.4%2032.9%2065.4%2058.7%2077.8a22.1%2022.1%200%200%200-3%2011.2%2022.3%2022.3%200%200%200%2033.3%2019.3%2022.1%2022.1%200%200%200%2011.1%203%2022.3%2022.3%200%200%200%2019.2-33.5c25.8-12.4%2058.7-36.4%2058.7-77.8V167zm22.3%20111.3c0%205.8%200%2023.4-27.5%2040.9a136.5%20136.5%200%200%201-28.2%2013.3c-7-2.4-17.8-6.7-28.2-13.3-27.5-17.5-27.5-35.1-27.5-41v-77.9h111.4z'/%3e%3c/g%3e%3c/svg%3e)
Andorra tax guide 2026
Andorra caps personal income tax at 10% — one of the lowest ceilings in Europe. The first EUR 24,000 of general income is tax-free, the next EUR 16,000 costs 5%, and only income above EUR 40,000 pays the full 10%. Savings income enjoys its own EUR 3,000 exemption, dividends from Andorran companies are exempt entirely, and there is no wealth, inheritance or gift tax.
- Rate range
- 0% – 10%
- Key allowance
- First EUR 24,000 of general income at 0%; first EUR 3,000 of savings income exempt
- Tax year
- Calendar year 2026
- Filing deadline
- 30 September 2027 (window opens 1 April 2027)
Taxes covered
- Income tax10%
National tax only, capped at 10%. Three bands: 0% to EUR 24,000, 5% to EUR 40,000, 10% above.
- Dividend tax0% / 10%
Andorran-company dividends are exempt for residents. Foreign dividends are savings income: 10% after the EUR 3,000 exemption.
- Capital gains tax10%
Financial gains are savings income at 10% with wide exemptions — small stakes and 10-year holdings pay nothing. Property has its own holding-period ladder.
- Crypto tax10%
Crypto gains are savings income: flat 10% after the EUR 3,000 exemption. No dedicated crypto tax exists.
- Social security6.5%
Employees pay 6.5% of salary to the national scheme; employers add 15.5% for a 22% total covering health and pensions.
- Inheritance tax0%
No inheritance tax, no gift tax and no wealth tax — at any amount, to any heir.
- Withholding tax0% – 10%
The non-resident tax is a flat 10% withheld by the payer — but Andorran dividends and interest to non-residents are exempt, and royalties carry just 5%.
Special regimes
- Impost sobre la Renda de les Persones Físiques (IRPF)
The resident income tax: 0% to EUR 24,000, 5% to EUR 40,000, 10% above — the 10% is the income-tax ceiling — though property flipped within 2 years carries a separate 15% charge.
- Andorran-dividend exemption
Dividends from Andorran companies reach resident shareholders at 0%.
- 10-year property exemption
Resident individuals selling Andorran real estate after 10 years of ownership pay 0% on the gain.
Recent changes
- 2024-01-01Real estate gains were folded into the main income tax frameworks: sales within 2 years now carry 10% plus a 5% speculation surcharge (15% total), easing by holding period to full exemption at 10 years for resident individuals.
- 2026-01-01No changes to the personal scale for 2026 — the 0%/5%/10% bands, EUR 3,000 savings exemption and 6.5% employee social contribution carry forward unchanged per public guides.