Three separate tax questions
First decide where the individual is resident. Then determine where the company is resident and carries on taxable activity. Finally classify each income stream: salary, dividends, interest, rent, business income and gains do not all follow the same rule.
Compare the main taxes
| Tax | Headline | Scope |
|---|---|---|
| Personal income | 10% ordinary; personal/savings reductions and exemptions | Read the personal guide |
| Corporate profits | 10% ordinary | Accounting adjustments and special regimes matter |
| Employee/employer CASS | 6.5% /15.5% ordinary employment | Separate owner/self-employed rules |
| Standard IGI | 4.5% | Other categories 0%,1%,2.5%,9.5% |
| Nonresident payments | Payment-specific IRNR/treaty result | Do not use one universal withholding rate |
Investments and pre-arrival gains
Test an exemption before calculating a gain. The share participation and ten-year holding rules have exclusions, while acquisition-cost rules and any foreign exit charge need their own analysis. No universal personal arrival-date reset is established here.
Foreign companies remain relevant
Andorra’s personal and corporate CFC rules can bring controlled foreign income into tax without a distribution. Effective management is a separate route through which an entity may become taxable in Andorra.
A move can affect both tax systems
Leaving a high-tax country may trigger valuation, departure returns, withholding or continuing residence tests. An immigration grant is not evidence that those obligations have ended. Keep the legal sequence and supporting dates consistent.
Choose the right detailed guide
Use the personal guide for residence, salary, investments and the first/final return; the corporate guide for entity residence, operations, payroll and cross-border payments. We can help connect the two with the implementation that follows.
Sources & research notes7 references
Sources supporting this guide. Research draft awaiting editorial review.
- Andorra — consolidated IRPF Law 5/2014
- Andorra — consolidated corporate income tax Law 95/2010
- Government — IGI indirect tax
- CASS — contribution bases and rates
- Government — binding consultation on international fiscal transparency
- Government — IRPF administration and filing
- Government — corporate income tax