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Inheritance tax in Andorra 2026
Andorra charges 0% on inheritances and lifetime gifts, with no thresholds to manage.
Inheritances and donations are expressly excluded from the income tax as well — heirs owe nothing under any heading.
There is no wealth tax, so holding assets across generations carries no annual charge either.
Cross-border families should watch the other end: heirs living in Spain or France may owe tax at home.
At a glance
- top rate
- 0%
- entry band
- 0% — no bands exist
- tax year basis
- Calendar year 2026
- filing deadline
- None for tax; succession follows civil procedure
- residency basis
- No Andorran tax whatever the residence of deceased or heir
- regime flag
- One of the few European jurisdictions with no death taxes at all
Rates
Transfers at death and by gift 2026
| Transfer | Rate |
|---|---|
| Inheritance to any heir | 0% |
| Lifetime gift, any amount | 0% |
| Foreign inheritance received by an Andorran resident | 0% in Andorra |
Marginal rates apply within each band.
Thresholds & allowances
- Exempt amountUnlimited
No reliefs are needed where no tax exists.
- Cross-border exposureHeir's country rules
Spanish- or French-resident heirs are commonly taxed at home on what they inherit from Andorra.
Residency
Residency trigger
Neither the deceased's nor the heir's residence creates Andorran tax — succession is a legal process, not a fiscal one.
Non-resident treatment
Non-resident heirs inheriting Andorran assets owe Andorra 0%; their home country may tax them under its own rules.
Notes
- Estate planning for Andorran residents centres on the heirs' countries: a child resident in Spain can owe Spanish inheritance tax on an Andorran estate despite the local 0%.
- Property passing at death still moves through notarial and registry procedures with administrative fees, but no percentage duty applies.
- With no gift tax, wealth can be transferred during life at 0% — a planning lever unavailable in most of Europe.
FAQ
Will my children pay Andorran tax on their inheritance?
No — 0% at every level. If they live abroad, check their home country: many tax heirs on worldwide inheritances.
Can I gift property or money during my lifetime tax-free?
Yes — Andorra has no gift tax, so transfers of any size carry 0% locally.
Figures: tax year 2026, compiled from public sources. Not tax advice.