10% CIT, 10% personal income tax. EU border on Pyrenees, 80+ treaties expanding. Compact alpine tax residency.
When Andorra is the right call, and when it is not.
10% maximum CIT and 10% maximum personal income tax, with EU adjacent geography and DTAs covering France, Spain, Portugal and Luxembourg. Effective management onshore satisfies CFC tests for relocated owners.
Andorra's IP Box grants an 80% exemption on qualifying IP income, taking the effective rate to 2%. Participation exemption covers qualifying dividends, and there is no withholding on dividends or interest.
Law 24/2022 on Digital Assets gives Andorra a domestic licensing framework, and local crypto friendly banking remains accessible. Wise supports outbound payouts where Stripe is unavailable.
Andorra requires at least one Andorran resident director and real onshore activity for the tax benefits. If you need to operate fully remotely:
Andorra has only ~10 DTAs, sits outside the EU, and is not on US VC term sheet templates. If treaty access or institutional capital matter more:
Working data for Andorra. Cite check each figure before use.
Bundle for Andorra, one invoice.
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Each rate, threshold, and deadline below is cited from an authoritative source.
Information is provided for general guidance and reflects tax year 2025 unless noted. Specific situations require advice from a local practitioner. Always confirm against the cited tax authority and registrar before relying on a figure.