Andorra (de_facto_dnv)
Passive Residence (Active Working Permit — Self-employed)
- Income req
- —
- Initial validity
- 2 yr
- Renewable
- Yes
- Application fee
- $480
- Permit fee
- $480
- Processing
- 12-26 wks
- Path to PR
- 10 yr
- Path to citizenship
- 20 yr
Income requirements
- Savings alternative: $55K
EUR 50,000 government bond + EUR 350,000 invested in Andorran assets (housing fund); or active permit + Andorran-registered business
Andorra has no formal DNV. Active Working Permit for self-employed requires registration of Andorran company + EUR 50K state bond. Passive residence requires substantial investment (see /research/rbi/AD.json). Cost-prohibitive vs other EU DNVs.
Tax treatment
- Becomes tax resident: After 183 days OR center of economic activity
- Flat-rate regime: 10%
- Special regime: Flat 10% PIT (one of Europe's lowest)
- Foreign income: Resident: worldwide income at 10% PIT. Capital gains 10%.
Andorra's 10% flat PIT is Europe's lowest formal rate. Pair with Spain/France via DTAs. Schengen mobility via co-principalities.
Remote work requirements
- Must work for foreign employer: No
- Local clients allowed: Yes
- Local employment allowed: No
- Self-employed accepted: Yes
- Salaried vs freelance: self-employed only
Family inclusion
- Spouse: Yes
- Children under 18: Yes
- Dependent adult children: No
- Parents dependent: No
Family covered.
Path to PR & citizenship
Permanent residency
- Available: Yes
- Years required: 10
Andorra long-residence after 10 years.
Citizenship
- Available: Yes
- Years required: 20
- Language test: Yes
- Language level: Catalan
Naturalization 20 years; renunciation required.
Eligibility requirements
- Non-Andorran
- Active permit: own Andorran business OR Passive: EUR 50K bond + EUR 350K investment
- Health insurance
- Clean criminal record
Recent changes
- 2026
Andorra capital investment threshold raised under Habitatge reform; passive residence floor up to EUR 1M+.
Notes
Andorra has no formal DNV. Active permit suits self-employed running Andorran company; passive requires substantial investment. 10% PIT + Pyrenees + EU-adjacent but not EU member.
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