Andorra: Personal Taxation
Residence and Liability for Taxation
This page was last updated on 8 Feb 2019.
Andorran residents as such are not liable to pay government taxes, with the exception of municipal property tax (see below).
Permanent residence means a stay of more than 90 days (183 days until recently) in one year. Non-Andorran nationals can only become resident by having a work permit (which will ensure issue of a residence permit) – until recently, residence could also be gained by obtaining a passive residence permit. Since July 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.