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Crypto tax in Andorra 2026
Selling crypto at a profit costs a resident at most 10% — the flat savings-income rate.
The first EUR 3,000 of savings income each year is exempt, shared with interest and foreign dividends.
Simply holding crypto is untaxed; Andorra has no wealth tax to reach unrealised positions.
Andorra passed a digital-assets law in 2022, giving the sector legal footing alongside the 10% ceiling.
At a glance
- top rate
- 10%
- entry band
- EUR 3,000 savings exemption
- tax year basis
- Calendar year 2026
- filing deadline
- With the annual return, by 30 September 2027
- residency basis
- Residents on worldwide crypto gains; declared as savings income
- regime flag
- 10% flat — among the lowest realised-gains rates in Europe
Rates
Crypto treatment 2026
| Activity | Treatment |
|---|---|
| Selling crypto for euros | 10% on the gain, after the EUR 3,000 exemption |
| Holding crypto | Untaxed — no wealth tax exists |
| Professional, high-frequency trading | Risk of treatment as general income — still capped at 10% |
Marginal rates apply within each band.
Thresholds & allowances
- Savings exemptionEUR 3,000 a year
Crypto gains share it with interest and foreign dividends.
- Holding taxNone
No annual charge on unrealised positions of any size.
Residency
Residency trigger
Residents declare crypto gains as savings income in the annual return filed by 30 September of the following year.
Non-resident treatment
Non-residents owe Andorra nothing on personal crypto gains — the non-resident tax targets Andorran-source income, which foreign-platform trading is not.
Notes
- A resident realising EUR 53,000 of crypto profit with no other savings income pays 10% of 50,000 — EUR 5,000, an effective 9.4%.
- The 2022 digital-assets legislation covers the sector's legal status; day-to-day taxation still runs through the ordinary savings-income rules.
- Whether crypto-to-crypto swaps crystallise a taxable gain before cashing out is an adviser question — treat swap-heavy strategies with care.
- Banking crypto proceeds in Andorra involves source-of-funds checks; documented trade history smooths the process.
- Adviser summaries diverge on whether some crypto outcomes land at 5% rather than 10% by taxable base — with no official crypto guidance, treat the 10% savings-income track as the prevailing reading.
FAQ
What do I pay when I cash out EUR 30,000 of crypto gains?
EUR 2,700 at most — 10% after the EUR 3,000 savings exemption, assuming no other savings income used it up.
Is holding crypto taxed in Andorra?
No — there is no wealth tax and no deemed-gains charge, so unrealised positions carry 0 annual cost.
Figures: tax year 2026, compiled from public sources. Not tax advice.