Andorra Personal Income Tax
Detailed personal income tax rates and rules for Andorra in 2026.
Andorra introduced personal income tax (IRPF) in 2015. Rates are 0% up to €24,000, 5% from €24,001 to €40,000, and 10% above €40,000. This makes Andorra one of the lowest-tax jurisdictions in Europe for individuals. Capital gains and investment income are taxed separately at 10% (with significant exemptions).
| Income Range (EUR) | Tax Rate |
|---|---|
| €0 – €24K | 0% |
| €24K – €40K | 5% |
| €40K+ | 10% |
Filing Deadline
September 30 of the following year
Residency Rule
Tax residency requires spending more than 183 days in Andorra. Active residency requires a minimum investment of €400,000 in Andorran assets. Passive residency is also available. Residents are taxed on worldwide income.
Additional Notes
Andorra is not an EU or EEA member. It uses the euro through a monetary agreement with the EU. Andorra has signed up to the OECD Common Reporting Standard and has been expanding its tax treaty network. The country offers residency permits for entrepreneurs, professionals, athletes, and passive investors.
How Andorra Income Tax compares
Andorra’s top personal income tax rate of 10% is the 169th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Europe’s regional average of 32%.
