ANDORRA
Andorra Tax Calendar
If you own a business or property in Andorra you are required to file and pay for the corresponding taxes. Find here the Andorran tax calendar for year 2025.
Find out what to expect.
📌 key takeaways
Andorran Tax Calendar
More and more entrepreneurs and business owners are choosing Andorra as their main residence.
With low-tax Andorra quickly becoming one of the most sought-after expat destinations, we are regularly asked about the obligations of owning a business or having passive residency in the country. Compared to most other countries, Andorra has a fairly simple and straightforward low-tax program, yet, some contributions are still required.
Types of tax
The main four types of tax you will likely be liable for in Andorra are:
- IRPF (Impost a la renda de les Persones Físiques) – which is the Andorran equivalent to Personal Income Tax.
- IS (Impost de Societats) – which is the equivalent to Corporate Tax.
- IRNR (Impost a la renda dels No Residents) – which is the tax that Non-Residents who own property or businesses in Andorra are liable for.
- IGI (Impost General Indirecte), which is the local Sales Tax or VAT.
There are other types of Taxes, such as a Vehicle Tax for example, or what is locally known as Foc i Lloc (roughly translated to Hearth and Home), which are also mandatory, but a very small contribution that does not usually go over a couple hundred euro yearly.
The graphic summarizes the main types of taxes expat residents face yearly, as well as their corresponding due dates.
Andorra Taxes Explained
Favorable for Residents and Businesses
Andorra offers one of the most attractive tax systems in Europe, with low income tax rates, minimal corporate tax, and a modest VAT. Understanding how taxes work here is essential for expats, entrepreneurs, and anyone planning to relocate. Below you’ll find a clear breakdown of the main taxes and how they apply to individuals and businesses.
Personal Tax (IRPF)
APRIL marks the beginning of personal tax season in Andorra. Starting this month you can already start filing your return. Payment for your taxes is not due until SEPTEMBER.
Andorran taxes work with brackets:
- Incomes 0 to 24,000€ are tax-exempt.
- Incomes 24,000€ to 40,000€ are taxed at 5%
- Incomes 40,000€ and above are taxed at 10%.
Corporate Tax (IS)
Corporate Tax has two critical months:
JULY marks the date when you are due to report your Andorran business activity and pay a maximum of 10% before deductions on your earnings from your prior fiscal year.
SEPTEMBER is the month when you are required to file and pre-pay an advance, again 10%, on the current fiscal year.
Non-Residents Tax
Individuals or Businesses who are not residents in Andorra but have economic activity in the country are required to file at the end of each quarter, that is, JANUARY, APRIL, JULY, and OCTOBER.
Sales Tax or VAT (IGI)
Sales Tax in Andorran is paid in different cycles depending on the age and sales of your business.
- During the first year, all businesses must file QUARTERLY regardless of their sales volume. This is also for businesses of more than one year with a sales volume of between 250,000€ and 3,600,000€.
- Businesses that are one year old and that gross less than 250,000€ can file bi-annually, in JANUARY for the second semester or the previous year, and in JULY for the first semester of the current year.
- Lastly, businesses that gross more than 3,600,000€ must file MONTHLY.
Other taxes
Residency Tax (Foc i Lloc), this tax is payable to the local parishes in Andorra, it is due YEARLY, and it ranges roughly between 50€ and 100€ including lighting.
Find more details here:
https://www.agia.ad/noticies/taxes-dhabitatge-parroquies
Disclaimer
Please note the information provided in this page does not constitute legal or tax advice. For more information about your specific case do not hesitate to contact us.
Andorran Government
For more specific details about other taxes you may be liable for, please visit Andorra Government’s official page or contact us:
https://www.impostos.ad/images/stories/docs/Calendari_Tributari-2022.pdf