Andorra tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Andorra tax profile.
Tier 1 — every figure rests on a statute or a tax authority page. Sources last checked 9 November 2026. Figures last changed 4 November 2026. Profile last reviewed 29 April 2026.
Scroll across the table to see all tax rates.
| Salary | Long-term gains | Short-term gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|---|
| Andorra | 15.85% | 10% | 10% | 10% | 10% | 10% | 10% |
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Andorra?
The top rate on a salary is 15.85%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 10% above EUR 40,000.
How are capital gains taxed in Andorra?
The top rate on a long-term capital gain is 10%. The holding period that makes a gain long-term is 120 months.
How are dividends and interest taxed in Andorra?
The top rate is 10% on dividends and 10% on interest.
How is crypto taxed in Andorra?
Andorra taxes a gain on crypto assets as a capital gain, at up to 10%.
Does Andorra tax foreign income?
Yes. Andorra taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Andorra have a wealth tax?
No. Andorra has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Andorra have an exit tax for individuals?
No. In our model Andorra does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Andorra have?
Our profiles list 2 regimes: Passive Residence Permit (Residència passiva) — information only; not numerically modelled; Active Residence Permit (Self-employed) — information only; not numerically modelled. Each has its own conditions.
When do you become tax resident in Andorra?
The Andorra day test (More than 183 days or economic interests): more than 183 days in the calendar year. Economic-interest residence requires separate facts. Ninety permit days alone do not establish tax residence.
Residence decides whether Andorra taxes you on these rates. See the Andorra day-count test and count your own days.
Sources
The Andorra profile cites 8 sources for these rules, 7 of them from a government or a statute.
- ad government general 20261109 · official, retrieved 2026-11-09
- ad government savings 20261109 · official, retrieved 2026-11-09
- ad government savings rate 20261109 · official, retrieved 2026-11-09
- ad government income categories 20261109 · official, retrieved 2026-11-09
- ad government shares 20261109 · official, retrieved 2026-11-09
- ad government crypto 20261109 · official, retrieved 2026-11-09
- Law 2/2026, original Gazette PDF, articles 7/10 and transitional provision 2 · official, retrieved 2026-11-09
- Andorra Inc — FULL Guide to All Andorran Taxes (2026 update) · summary, retrieved 2026-04-29
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Andorra with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Andorra side by side with other countries, see every country or try the live demo.
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