Your own business in Andorra: the reserva, the investment approval and the 50,000 euros you do not get back
As a self-employed person you live in Andorra with the residence and work permit for your own account. You first reserve a place with Immigració. Then, within six months, you obtain approval for your foreign investment, set up an Andorran company in which you hold more than 34 percent, and deposit 50,000 euros with the AFA. Since February 2026 you no longer get that amount back. In 2026 there are 200 places.
5 min read
Written and checked by Auke on , against the sources at the bottom. Is something no longer right? Report it below and I'll fix it.
With your own business you live in Andorra with the permit for residence and work for your own account (residència i treball per compte propi). You do not simply get it as a freelancer: you set up an Andorran company, hold more than 34 percent of it, run it, and deposit €50,000 with the AFA, the Andorran financial supervisor. Until February 2026 that amount was a deposit you got back when you left. Since Llei 2/2026 it is final. In 2026 there are 200 places.
How does the application work?
The route starts with a reserva: you reserve a place in the quota with the Servei d'Immigració, the immigration service, with your passport, a police certificate no more than three months old, proof of your marital status and a passport photo. Only then may you arrange the investment and the company.
Within six months of the reserva you show:
- that the ministry has approved your foreign investment and that the company has been set up, with more than 34 percent of the shares in your name;
- that you sit on the board and actually run the company;
- that you deposited €50,000 with the AFA at the time of your immigration application.
If you do not manage that within six months, the reserva lapses. After that you have another three months to show that the company has a registered and active comerç: the trading licence. Only then do you get the permit. A liberal profession, such as doctor or architect, follows its own route: after the reserva you have three months for the professional licence from the Govern and registration with your professional body.
What is the investment approval?
A foreigner who wants to hold more than 10 percent of an Andorran company needs an autorització d'inversió estrangera in advance: the approval of the foreign investment, from the Ministry of Economy. The ministry decides within two months, extendable by one month. If you hear nothing, that counts as a refusal. You carry out the investment within six months, and the company must really be operating within eighteen months, with a comerç, annual accounts and a minimum turnover. The approval itself gives no right to residence; for that you need the permit from Immigració.
What does it cost?
| What | Amount or rule |
|---|---|
| Fee for the first permit | €190.96 |
| Deposit with the AFA | €50,000, non-refundable; only returned if the first permit is refused |
| Exemption from the deposit | for a recognised entrepreneur programme or a business of high technological value, after qualification by the Ministry of Economy within 15 working days |
| Family member | €22.61 per family reunification application |
| Renewal | €22.61 |
| Duration | 1 year, then 3 times 2 years, after that 10 years |
| Places in 2026 | 200: 150 ordinary businesses, 30 liberal professions, 20 doctors; not interchangeable |
The deposit of €50,000 has been final since 13 February 2026. The AFA transfers the money to the Ministry of Finance. So count it as a cost, not as savings. Applications from before 22 January 2026 still fall under the old rules.
What do you pay to the CASS and in tax?
As a self-employed person you pay 22 percent in contributions to the CASS, the Andorran social security: 10 percent for health care and 12 percent for your pension. You pay it on a base you choose yourself, as a percentage of the average wage the CASS uses (€2,672.52 in 2026). At 100 percent that is €587.95 a month. In the first year you may start at 25 percent: €146.99 a month. At 50 percent, about the minimum wage, you pay €345.11.
On your own income you pay the IRPF, the income tax: 10 percent, with €24,000 tax-free and half between €24,000 and €40,000. On the company's profit Andorra levies the impost sobre societats, the corporate tax; have an Andorran adviser work out the rate and the deductions. On your sales in Andorra you charge the IGI, the Andorran VAT, of 4.5 percent.
How much time do you have to spend there?
At every renewal you show that you were in Andorra at least 183 days a year, with proof of the company's activity and income, your points statement from the CASS and a certificate of registration from the comú, the municipality. Liberal professions must live and work there permanently. If you are refused twice in a row because you were there too little or the business was not operating, or if you deregister yourself, you may not make a new application for twelve months.
What happens to your Dutch bv?
If you have a Dutch bv with at least 5 percent of the shares, the Belastingdienst imposes a protective assessment on the increase in value when you leave. Andorra is outside the EU, so the deferral is not automatic: you apply for it, and sometimes you provide security. The tax treaty lets the Netherlands tax that increase in value, as long as it concerns the Dutch period. See AOW, pension and tax in Andorra.
In Vertrekklaar this is phase 2 of 5 of the journey, step 2.3: the same steps, but for your situation — in your order, tickable, and with the deadlines watched. See the whole journey to Andorra or go straight to step 2.3 in the open plan.
What this rests on
The facts in this article come from these official pages. Rules change. When in doubt, go by the source, not this article.
- Govern d'Andorra — the reserva of a residence and work permit for your own account — govern.ad
- Govern d'Andorra — residència i treball per compte propi, the first permit — govern.ad
- Govern d'Andorra — residència i treball per compte propi, the renewal and the 183 days — govern.ad
- Llei 2/2026 of 22 January, article 5 — article 38 ter of the immigration law, with the non-refundable deposit — documents.bopa.ad
- Llei 5/2025 of 6 March, title I, articles 6 and 10 — the approval of a foreign investment — documents.bopa.ad
- Decret 75/2026 of 11 March — the quota of 200 for your own business — documents.bopa.ad
- Govern d'Andorra — the fees of Immigració — govern.ad
- CASS — the contribution for the self-employed, with the amounts per base — cass.ad
- Govern d'Andorra — the tax laws of Andorra, with the IRPF, the IS and the IGI — govern.ad
- Belastingdienst — the protective assessment on emigration — belastingdienst.nl
Read on
- AndorraYour visa4 min
Learning Catalan for Andorra: A1 at your first renewal, A2 at the second, and who is still exempt until 2029
Catalan is the only official language of Andorra. Whoever lives there on a work permit shows the Govern's Catalan A1 diploma at the first renewal, and A2 at the second. Without that diploma the renewal is refused. For the self-employed, passive residents and nomads there is no requirement yet, but the Govern must set one before 30 May 2029. Whoever wants to become Andorran needs B1.
Updated 26 October 2026
- AndorraYour visa6 min
The residence routes to Andorra: work, your own business, your partner, passive residence or remote work
Andorra is not an EU country. As a tourist you may stay at most 90 days in any 365 days, without working. Living there is only possible with a residence permit from the Servei d'Immigració, which issues a fixed number of permits each year. There are five routes: employment, your own business, your partner, passive residence and remote work. There is no retirement route: since February 2026 passive residence requires an investment of one million euros.
Updated 26 October 2026
- AndorraYour visa5 min
Working in Andorra: a permanent contract, a place in the quota, and what you pay to the CASS and in tax
Working in Andorra is only possible with a residence and work permit. For that you need a permanent contract with a company in Andorra, and a diploma or 365 days of experience in your occupation. There are about 900 places a year. You pay 6.5 percent of your wage to the CASS and income tax of 10 percent, with 24,000 euros tax-free. At the first renewal you show Catalan at level A1.
Updated 26 October 2026