Andorra: Personal Taxation
Residence and Liability for Taxation
Andorran residents as such do not have liability to Government taxation, other than to municipal property taxes (see below).
Permanent residence means a stay of more than 90 day (183 days until recently) in the year. Non-Andorran nationals can become resident only by having a work permit (which will ensure issue of a residence permit) or, until recently, by obtaining a Passive Residence Permit. Since the end of June, 2012, a revision of the Law on Immigration means that residency may also be granted via a 'B' category business permit (provided at least 85% of the business is conducted outside of the country), or a 'C' category cultural permit available to internationally acclaimed artists, musicians and writers.
Employees of an Andorran enterprise must pay social security contributions (see below). The self-employed also pay social security contributions.
Other Andorran taxes or duties are related to events, rather than residence status.