Andorra · Business & founder
Residence for professionals with international projection (Article 98, Law 9/2012)
Open. Commonly marketed as 'Category B' passive residency, though that label is advisory shorthand rather than a statutory term. Deposit and fee treatment should be re-confirmed against Law 2/2026, which reworked the AFA payment regime.
For a consultant, fund manager or online business owner billing entirely outside Andorra, this is dramatically cheaper than the EUR 1m passive route and delivers the same 10% tax outcome. The 85% test is the whole design: Andorra will host your business but will not let you compete for its domestic market.
Qualifying routes
AFA deposit historically EUR 47,500 for the main applicant plus EUR 9,500 per dependant. Requires an Andorran professional base with at least 85% of services rendered to non-Andorran clients. Whether Law 2/2026 converted these deposits to non-refundable payments is not confirmed.
The facts
- Minimum investment
- €47.5k
- Total landed cost
- EUR 47,500 deposit plus EUR 9,500 per dependant, plus company incorporation and operating costs of roughly EUR 10–25k — but see the confidence caveat
- Timeline
- 2–6 months — similar to passive residency
- Physical presence
- 90 days per calendar year
- Family
- spousedependent childrendependent ascendants
- Permanent residency
- renewable permits; no EU-style permanent residence
- Citizenship
- 20 years of residence; no dual citizenship
- Language test
- Catalan language and civics examination
- Dual citizenship
- Not permitted — you would have to renounce
- Requirements
- professional base or headquarters located in Andorraat least 85% of services rendered to non-Andorran residentsAFA deposit or contribution (amount to be confirmed post-Law 2/2026)accommodation in Andorraprivate health insuranceclean criminal record90 days per year of presence
- The EUR 47,500 / EUR 9,500 figures pre-date Law 2/2026 and we could not verify whether that law converted them to non-refundable payments as it did for passive residency. Confirm with Andorran counsel before wiring — this is exactly the kind of number that moved in February 2026.
- At least 85% of services must be rendered outside Andorra. Breaching this converts you into a domestic business with different obligations.
- 'Category A/B/C' is industry shorthand, not statutory language — the underlying provisions are Articles 96–98 and 101 of Law 9/2012. Ask advisers to cite articles, not letters.
- This is an active status: it requires a real Andorran professional base, an incorporated vehicle and genuine substance, not a mailbox.
- No dual citizenship; no EU or Schengen membership.