Living in Andorra and working remotely is possible — but the legal framework changed in 2026 and is stricter than before. This guide summarises the existing statuses, current amounts, and the questions to ask yourself before committing. The detailed pages in this hub go deeper into each situation.
Disclaimer
This information is provided for guidance only and may change. It is not a substitute for advice from a lawyer or an Andorran gestoria (a local advisor who handles administrative, tax and company-registration paperwork). Always check your personal situation before making any decision about residency, tax or company formation.
The 2026 turning point: the Òmnibus 2 law
Llei 2/2026, of 22 January, known as the “Òmnibus 2” law, came into force on 13 February 2026. It tightened residency and immigration conditions in Andorra, particularly for non-active residents and entrepreneurs. We’ve dedicated a full page to this reform: Òmnibus 2 law: what changes. One thing to remember above all: if you read elsewhere that passive residency requires a €600,000 investment, or that the €50,000 deposit with the AFA is refundable, that information has been out of date since February 2026.
The statuses that matter for a remote worker
1. The digital nomad visa
Andorra has a genuine digital nomad status, governed by Llei 42/2022 and Decret 212/2023, reserved for people who work exclusively remotely for clients or employers who are not residents of Andorra. The quota is capped at 50 permits a year. Full details: Andorran digital nomad visa.
2. Active residency (self-employed or through a company)
This is the status for people who want to set up or run an Andorran company and actually live in the country (at least 183 days a year). Since 2026, the €50,000 deposit with the AFA is non-refundable. Details: tax residency in Andorra for freelancers.
3. A French employee working remotely from Andorra
This is a different situation from the two above: remaining employed by a French company while living in Andorra raises specific labour-law and social-security questions that aren’t solved simply by holding Andorran resident status. See our dedicated page: working remotely from Andorra for a French employer.
4. Passive residency (people of independent means, non-active)
This status is for people who won’t carry out any economic activity in Andorra. Since the Òmnibus 2 law, the minimum investment has risen to €1,000,000 (or €400,000 if placed in the Fons de l’Habitatge, the public housing fund). This status generally doesn’t allow local paid work; the exact boundary with occasional remote work for a foreign employer deserves case-by-case legal clarification, as this point isn’t settled consistently across the sources we consulted.
Andorran taxation for the self-employed: the essentials
- IRPF (personal income tax): 0% up to €24,000, 5% from €24,000 to €40,000, 10% above that.
- IS (corporate tax): standard rate of 10%, reduced rate of 5% on profits up to €50,000 under certain conditions.
- IGI (Andorra’s equivalent of VAT): general rate of 4.5%, one of the lowest in Europe.
The full picture, with the nuances for each profile, is covered on our page tax residency for freelancers.
Once the legal framework is clear: where do you work?
Once you’ve identified your status, there’s still the very practical question of your day-to-day workspace. Check our directory of coworking spaces in Andorra to compare options in Andorra la Vella and Escaldes-Engordany.