What changed in Andorra

Selling crypto as a private investor is taxed at a flat 10 percent with 3,000 euros exempt, but swaps count too

Crypto tax and legal status

Andorra has no special expat regime because the ordinary regime is already ultra-low

Personal income tax

Annual IRPF declaration and documented source-of-funds are both expected now, with CARF tightening from 2027

Crypto tax and legal status

Whether IGI applies to crypto exchange was not confirmed, only inferred by analogy

Crypto tax and legal status

No exit or deemed-disposal charge applies to crypto holdings either

Crypto tax and legal status

Staking, lending and airdrops are treated as income, mining can be a full professional activity

Crypto tax and legal status

Active trading risks reclassification to business income plus CASS, with no bright-line threshold

Crypto tax and legal status

Crypto is legal and regulated under a dedicated Digital Assets Act, with the AFA as regulator

Crypto tax and legal status

Whether you must join CASS or self-insure privately depends entirely on your residency status

Healthcare coverage

The CASS state pension needs 15 years of contributions, and foreign pensions coordinate only with three countries

Pension

Whether you can redomicile an existing company into Andorra was not confirmed

Moving your company

Keep managing your foreign company from Andorra and you risk dragging its tax residency with you

Moving your company

Incorporating in Andorra needs real capital, and is only mandatory for the entrepreneur residency route

Moving your company

Real estate is the one place Andorra's zero-tax reputation does not fully apply

Leaving home: exit tax and ties

No charge for arriving, and none found for leaving again later either

Leaving home: exit tax and ties

No wealth tax, no inheritance tax and no gift tax as an Andorran resident

Leaving home: exit tax and ties

There is no citizenship-by-investment programme, so money alone will not shortcut the timeline

Permanent residency and citizenship

Andorra requires you to renounce your prior nationality to naturalise

Permanent residency and citizenship

Naturalisation needs 20 years of permanent residence, or 10 if educated in Andorra

Permanent residency and citizenship

A niche residency category exists for international projection, but no public thresholds were found

Residency routes

The digital-nomad residence can double as a relocation route, capped at 100 places a year

Residency routes

The entrepreneur route trades the regulated-profession restriction for real company formation costs

Residency routes

Self-employment residency is largely restricted to regulated, degree-holding professions

Residency routes

The passive residence route is Andorra's answer to a golden visa, and it is genuinely expensive

Residency routes

Bringing family runs through a dedicated reunification route, with its own deposit per dependent

Local registrations

Andorra is in the EU customs union for goods, but a personal move still clears customs

Local registrations

The NRT tax number unlocks banking and property, but banks run heavy KYC

Local registrations

The EHIC does not work in Andorra, so a visitor needs their own cover

Healthcare coverage

Once you are economically active in Andorra, CASS contributions are real money, not a formality

Social security

Andorra is not in EU coordination and has totalization agreements with only three countries

Social security

A short remote stay creates no CASS affiliation duty

Social security

Long stay without a tax treaty risks unrelieved double taxation

Personal income tax

A tax treaty backstops you if both countries ever claim taxing rights

Personal income tax

Short stays with only foreign-source income mean no Andorran income tax

Personal income tax

Andorran tax residency can trigger independent of your day count entirely

Tax residency

Past 183 days in the calendar year, you become an Andorran tax resident

Tax residency

183 days or fewer in the calendar year, with no local ties, keeps you a non-resident

Tax residency

Working for an Andorran employer or serving Andorran clients needs a real work authorisation

Right to work

A dedicated digital-nomad residence exists as the compliant route, but the exact statute is unconfirmed

Right to work

Quiet remote work on a tourist footing is tolerated but not affirmatively legislated

Right to work

Overstay enforcement past a short visit was not confirmed by the research

Immigration and visa

Your nationality likely needs a Schengen visa to reach Andorra at all

Immigration and visa

Your nationality is named in the brief as Schengen visa-exempt, so you can drive in freely

Immigration and visa

EU and EEA nationals drive into Andorra freely as Schengen visa-exempt travellers

Immigration and visa

Andorra has no airport, so every arrival transits Schengen territory first

Immigration and visa