Andorran
Taxation

Personal and corporate tax structuring, backed by deep knowledge of the Andorran framework and the international treaties signed by the Principality.

FISCAL · CROSSBORDER · FR–AD

10%Corporate Income TaxCIT rate in Andorra (vs. 25% in France)
10%Personal Income Tax (max)Capped at 10% (vs. 45% in France)
0%Inheritance TaxNo inheritance tax

Who Is It For?

Built for
your profile

Business owners, executives, self-employed professionals and rentiers looking to optimise their personal or corporate taxation. Especially recommended for French, Spanish and Portuguese residents who are considering or have already started a tax residency move to Andorra.

Business owners and executives
Self-employed professionals
Rentiers and investors

France
Spain
Portugal

What's Included

A tailored
tax approach

Andorran taxation offers unmatched advantages for high-net-worth individuals and international businesses. MCA Assessors guides you through the optimal structuring of your tax position, in full compliance with Andorran legislation and international conventions.

Our team of certified tax specialists analyses your personal and professional situation to build a legal, sustainable tax optimisation strategy adapted to your wealth objectives.

Our Tax Services

Initial tax and wealth diagnosis.
Definition of objectives and a personalised strategy.
Advice on personal income tax, corporate tax, VAT and tax obligations.
Application of double taxation treaties (France, Spain, Portugal and others).
Tax optimisation: holding structuring, IP Box, transfer pricing, exit tax.
Ongoing tax planning and annual adjustments.
Representation before the Andorran tax authorities.

80%

potential tax savings confirmed for our HNWI clients

How We Work

From strategy to execution

Step 1
Initial diagnosis
Confidential meeting to understand your current situation and objectives.
Step 2
Strategy proposal
Tailored plan with timeline, costs and expected outcome.
Step 3
Execution
Implementation of the required structures and procedures.
Step 4
Ongoing follow-up
Periodic review to maintain compliance and optimisation.

Tax Regime

Key rates
in Andorra

CIT · Corporate Tax
10%
Fixed rate. Possible exemption on foreign-source income in certain holding structures.
IRPF · Income Tax
10%
Maximum rate. 0% for income below €24,000/year. Progressive up to the 10% ceiling.
IGI · Andorran VAT
4.5%
Standard rate. Reduced rate of 1% for essential goods and medicines.
Social Contributions
5.5%
Employee share. Employer share: ~14%. Total well below European standards.

Andorra levies no wealth tax and no inheritance tax between direct heirs, and has tax treaties with France and Spain. A transparent legal framework, recognised by the OECD.

Certifications