If you run a business in the Principality, understanding tax procedures in Andorra is essential to operate with legal certainty and take advantage of the country’s favourable tax environment.
As of 2026, Andorra maintains an attractive tax model, with low tax rates and accessible administrative processes. In addition, several procedures can already be carried out electronically via the official portal of the Andorran Tax Administration (Tributs).
This article, based on official sources, explains which taxes apply, how to file them, and which digital tools are available to businesses and self-employed professionals.
Understanding tax procedures in Andorra
Applicable taxes
Andorra’s tax system is governed by specific laws that establish direct and indirect taxes. The main taxes are:
- Corporate Income Tax (IS) (Law 95/2010): levied at a general rate of 10% on company profits.
- General Indirect Tax (IGI) (Law 5/2014): equivalent to VAT, with a general rate of 4.5%.
- Non-Resident Income Tax (IRNR): applicable to foreign individuals or entities with income sourced in Andorra.
- Personal Income Tax (IRPF): applies to resident individuals, with a maximum rate of 10%.
There are no taxes on wealth, inheritances or donations.
Available electronic tax filing options
Many tax procedures can now be done online. Tributs provides access to its platform at www.impostos.ad, where you can:
- File IGI returns
- Submit Corporate Income Tax declarations
- Request tax certificates
- View tax deadlines and payment status
Online declaration of the IGI
Filing IGI returns is mandatory via the ATC’s online platform. Companies must file monthly or quarterly, depending on turnover.
Basic steps:
- Go to www.impostos.ad
- Identify yourself using a valid digital certificate
- Submit the appropriate form
- Pay online or through an authorised bank
Digital filing of corporate income tax
The Corporate Income Tax return is also filed electronically. Declarations are generally submitted between July and September, depending on the fiscal year-end.
Required elements:
- Digital certificate
- Compatible accounting software
- Electronic signature to validate the submission
Access and use of impostos.ad portal
The official portal allows you to:
- Access tax forms
- File returns and pay online
- Review the tax calendar
- Download current regulations and guidance
Authentication is done via Andorran digital identity or authorised certificates. All businesses and freelancers must register to use the service.
Key tax benefits of the Andorran system
Andorra’s tax framework is among the most competitive in Europe for several reasons:
- Corporate Income Tax capped at 10%, with deductions for new activity or reinvestment
- IGI at 4.5%, much lower than VAT in neighbouring countries
- No taxes on wealth, inheritance, or donations
- Double taxation agreements in force with Spain, France, Portugal, Luxembourg and others
This makes Andorra a strategic choice for digital businesses, investment structures, and international entrepreneurs.
In 2026, tax procedures in Andorra offer a balance between administrative efficiency and legal simplicity. To ensure compliance:
- Register with the ATC’s electronic platform
- Use a valid digital certificate
- Follow the official tax calendar
- Ensure proper e-invoicing if contracting with public entities
If you need support, MCA Assessors can help you navigate all tax procedures in Andorra, avoid mistakes, and legally optimise your tax position within the country’s fiscal framework.
