'%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)
Dividend tax in Andorra 2026
Dividends from Andorran companies carry 0% tax for resident shareholders — a full exemption, not a reduced rate.
Foreign dividends count as savings income: the first EUR 3,000 (with other savings income) is exempt, the rest taxed at 10%.
Andorra also charges no withholding when local companies pay dividends to non-residents.
Company profits are taxed at 10% at corporate level, which is why the personal exemption exists.
At a glance
- top rate
- 10% (foreign dividends); 0% (Andorran dividends)
- entry band
- EUR 3,000 savings exemption before the 10%
- tax year basis
- Calendar year 2026
- filing deadline
- With the annual return, by 30 September 2027
- residency basis
- Exemption applies to residents; non-residents face no Andorran dividend tax either
- regime flag
- Local-dividend exemption rewards investing through Andorran companies
Rates
Dividend taxation 2026
| Situation | Rate |
|---|---|
| Resident receiving Andorran-company dividend | 0% |
| Resident receiving foreign dividend | 10% after the shared EUR 3,000 savings exemption |
| Non-resident receiving Andorran-company dividend | 0% — no withholding |
Marginal rates apply within each band.
Thresholds & allowances
- Andorran-dividend exemptionUnlimited
No cap and no minimum holding period for the 0% on local dividends.
- Savings income exemptionEUR 3,000
Shared across interest, foreign dividends and financial gains each year.
Residency
Residency trigger
Residents enjoy the local-dividend exemption and the 10% savings rate on foreign payouts; the shareholder declares foreign dividends in the annual return.
Non-resident treatment
Dividends and interest from Andorran sources to non-residents are exempt from the non-resident tax — payments flow gross.
Notes
- An entrepreneur paying themselves EUR 100,000 in dividends from their Andorran company owes 0 personal tax on it; the company has already paid up to 10% on profits.
- A resident with EUR 20,000 of foreign dividends and no other savings income pays 10% on 17,000 — EUR 1,700.
- Because source countries often withhold 15% or more on dividends before they arrive, the practical cost of foreign holdings usually exceeds the Andorran 10%.
FAQ
What tax do I pay on dividends from my own Andorran company?
0% — Andorran-company dividends are exempt from the resident income tax without limit.
And on my foreign portfolio dividends?
10% above the EUR 3,000 yearly savings exemption. On EUR 10,000 of foreign dividends (no other savings income), that is EUR 700.
Figures: tax year 2026, compiled from public sources. Not tax advice.