Europe · Iberia
Andorra
A 10% tax ceiling with no wealth or inheritance tax, 90 days of presence, and — since February 2026 — a EUR 1m entry price and a EUR 50,000 non-refundable cheque to the State; still the best tax-to-lifestyle ratio in Western Europe if you never need the passport.
Tax position
- Income tax (top)
- 10% — with the first EUR 24,000 exempt and a partial allowance to EUR 40,000, making the effective rate materially lower
- Capital gains
- 10%; exempt where the holding is 25% or less of the entity, and exempt after 10 years of holding regardless of percentage
- Wealth tax
- none
- Inheritance tax
- none
- Special regime
- none needed — the ordinary regime is the incentive; IGI (VAT) is 4.5% and corporate tax is 10%
- Territorial
- No — worldwide income taxed
- CFC rules
- No
- Exit tax
- No
- CRS
- Participating
Is Andorra actually right for your family?
We will tell you if it is not. That is the whole service.