Andorra · Business & founder
Active residency (Residència i treball per compte propi)
Reformed
Last verified July 2026Unconfirmed
Open, but reworked by Law 2/2026, which tightened immigration control and revised the contribution requirements. Confirm the figures below with Andorran counsel. The February 2026 reform shifted several of them.
Active residency costs less in capital but more in life. It requires 183 days a year, compared with 90. It suits someone genuinely relocating a business. It does not suit a family trying to optimize its presence across several jurisdictions.
Qualifying routes
€50k
Self-employment through an Andorran company
This requires holding more than 34% of the company's shares and a seat on its administrative body. A EUR 50,000 non-refundable contribution is reported to apply to many applicants after the reform, but the statute does not confirm it.
The facts
- Minimum investment
- €50k
- Total landed cost
- company incorporation, share capital, foreign investment authorisation and CASS social security contributions, plus the AFA contribution. Realistically, expect EUR 60-100k of first-year commitment.
- Route type
- Business & founder
- Timeline
- 3–8 months (This requires prior foreign investment authorisation and company incorporation before you can file the immigration application.)
- Physical presence
- 183 days per year. That is materially heavier than passive residency, and it makes you unambiguously tax resident.
- Family
- SpouseDependent childrenDependent ascendants
- Permanent residency
- renewable permits. There is no EU-style permanent residence.
- Citizenship
- 20 years of residence. No dual citizenship.
- Language test
- Catalan language and civics examination
- Dual citizenship
- Not permitted. You would have to renounce.
- Requirements
- Hold more than 34% of an Andorran company and sit on its administrative bodyPrior foreign investment authorisationCompany incorporation and real economic activityCASS social security registrationAccommodation in AndorraClean criminal record and medical examination183 days per year of presence
What can go wrong
- 183 days is a real commitment, and that is the point. It exists to make Andorran tax residency defensible against a challenge from Spain or France.
- Law 2/2026 tightened migration control and labour sanctions. Several thresholds moved, and the reported EUR 50,000 contribution figure is not confirmed by the statutory text. Confirm this before committing.
- Foreign investment authorisation is required before incorporation. That adds a distinct layer of approval.
- CASS, Andorra's social security system, requires contributions, and they are not trivial for a self-employed director.
- Leaving a former country of residence for Andorra has to be done properly. Spain, in particular, will pursue individuals who claim Andorran residence while keeping their center of interests in Spain. Spain also applies a specific anti-avoidance rule that treats recent emigrants to listed jurisdictions as continuing Spanish residents.