Llei 2/2026, of 22 January — known as the “Òmnibus 2” law — is the piece of legislation that has changed Andorra’s settlement rules the most in several years. Approved on 22 January 2026 and published in the official gazette (BOPA) on 12 February 2026, it came into force on 13 February 2026. It makes permanent, and tightens, emergency housing and immigration measures that had first been introduced by an earlier Òmnibus law in 2025 (Llei 5/2025).
Disclaimer
This page summarises a complex reform based on press and Andorran law-firm sources. It’s not a substitute for reading the full text of the law or getting professional advice. Always check your situation with an Andorran gestoria or lawyer before making any decision.
What changes for passive residency (people of independent means, non-active)
| Before 13/02/2026 | Since 13/02/2026 |
|---|---|
| Minimum investment: €600,000 | €1,000,000 (or €400,000 via the Fons de l’Habitatge), to be completed within 36 months maximum |
| €50,000 refundable AFA deposit | €50,000 AFA deposit, non-refundable |
| Foreign real-estate investment tax: 3% / 5% / 10% | 6% / 10% (rates doubled) |
| No property ownership limit for foreigners | Limited to 1 plot of land, 1 house, 2 apartments, 6 parking spaces |
The minimum physical presence requirement stays unchanged at 90 days a year. A transitional clause protects applications filed before 13 February 2026: they keep the previous conditions.
What changes for active residency (self-employed people, entrepreneurs)
- The €50,000 AFA deposit becomes non-refundable (it already existed before 2026, but with more flexible refund rules according to the sources we consulted).
- Stricter checks on genuine economic substance at renewal milestones (2 and 5 years), with joint oversight from the Ministry of Economy and immigration services.
- A stricter approach aimed at limiting “shell” companies set up solely to obtain a residence permit.
The full detail of active residency status is covered on our page tax residency in Andorra for freelancers.
What the Òmnibus 2 law does not change
This reform concerns immigration and housing, not direct taxation of businesses and individuals. IRPF, IS and IGI rates remain stable. The digital nomad visa (Llei 42/2022) is also not directly affected by this law.
An unconfirmed point to set aside for now
Some sources refer to a “Decree 75/2026” that would supposedly set quotas for active and passive residency. We were unable to find this text via an independent official source at the time of writing. We prefer not to build content around an unverified reference: if you come across this information elsewhere, get confirmation from an Andorran gestoria before factoring it into your plans.
Why this reform was adopted
Andorra’s political context in 2025-2026 has been marked by pressure on the housing market and a desire from the Govern to tighten settlement criteria, following an initial wave of emergency measures in 2025 (Llei 5/2025) that the Òmnibus 2 law now makes permanent and stricter.