For those considering moving to Andorra
There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in Andorra.
10
Marginal tax rate
183
Tax immigration rule
0
Wealth tax
Overview of personal taxation in Andorra – updated per 2025
What is required to establish tax residency in Andorra?
Individuals who stay in Andorra for more than 183 days within a 12-month period are considered to have moved there and to be tax residents. The same applies to individuals whose closest economic or personal ties are to Andorra.
Which types of income are taxable in Andorra?
Tax residents are taxed on their worldwide income in Andorra, while non-resident taxpayers are taxed only on income sourced in Andorra.
What tax rates apply in Andorra?
Andorra has a progressive tax system, with rates ranging from 5 to 10%.
Does Andorra grant tax credit for foreign taxes?
Andorra grants tax credit for taxes paid abroad, limited to the amount of tax that would be payable in Andorra on the same income.
Is there wealth tax in Andorra?
Andorra does not levy wealth tax.
What is the tax year in Andorra?
The tax year in Andorra corresponds with the calendar year.
When must the tax return be filed in Andorra?
The individual tax return in Andorra must be filed by 30 September of the year following the tax year.
How many countries does Andorra have tax treaties with?
Andorra has tax treaties with approximately 15 countries. Norway is not among them.
Is there property tax in Andorra?
Andorra has a property tax, which is assessed based on the size of the property.
Contact
Atle Melø
Partner
amelo@melo.no
+47 951 80 979