About This Guide
A comprehensive reference for international entrepreneurs, investors and private clients considering Andorra as a business, investment and residence jurisdiction. Covers corporate structures, taxation, banking, foreign investment, property, residence routes and digital economy — current as at 20 August 2026.
The Principality of Andorra — a sovereign co-principality nestled in the eastern Pyrenees between France and Spain — has emerged as a genuinely competitive European jurisdiction for internationally mobile entrepreneurs, investors and private clients. With a 10% corporate tax rate, a progressive personal income tax capped at 10%, no wealth or inheritance tax, a regulated private banking sector and structured residence routes, Andorra offers a compelling combination of fiscal efficiency and quality of life. This guide, published by Coutts Consultants Ltd and reviewed as at 20 August 2026, covers the full spectrum of practical considerations: choosing a business structure, navigating the foreign investment authorisation process, understanding corporate and personal taxation, opening a corporate bank account, acquiring property under the updated 2026 foreign investment tax rules, and securing active or passive residence. It also addresses the evolving EU Association Agreement, digital economy opportunities and private wealth planning. Directed at corporate advisers, tax professionals and internationally mobile private clients, it provides an authoritative foundation for informed decision-making.