Europe
Malta IP Box Regime
95% deduction yields effective 1.75% rate when nexus ratio is 1
Indefinite · Foreign income partly exempt
Europe
Andorra Standard Low Tax Regime
Andorra offers one of Europe's lowest tax burdens with a maximum 10% income tax rate, no wealth tax, no inheritance tax, and tax-free dividends from domestic companies.
Regime overview
- Status
- Active
- Type
- Default favorable
- Established
- 2015
- Duration
- Indefinite
- Highlight
- Maximum 10% income tax, no wealth or inheritance taxes
Tax situation
Standard Low Tax Regime
- Eligibility
- Residency
- Duration
- Indefinite
- Income Tax
- 0-10%
- Foreign Income
- Taxed
- Capital Gains
- 0-10%
- Dividends
- 0% / 10%
- Wealth Tax
- None
- Inheritance Tax
- None
| Tax Type | Standard Low Tax Regime |
|---|---|
| Eligibility | Residency |
| Duration | Indefinite |
| Income Tax | 0-10% |
| Foreign Income | Taxed |
| Capital Gains | 0-10% |
| Dividends | 0% / 10% |
| Wealth Tax | None |
| Inheritance Tax | None |
Key benefits
10% max income tax rate, one of EU's lowest
No wealth, inheritance, or gift taxes
Domestic dividends tax-free
Requirements and considerations
None
Minimum presence: 183 days/year
Migration pathways
Program details
Andorra's standard tax system was introduced in 2015 as part of the country's shift toward international transparency. It is not an opt-in preferential regime, but the default framework for residents.
Personal income tax (IRPF) is progressive with a maximum rate of 10%. The first EUR 24K of annual income is exempt.
Income from EUR 24K to EUR 40K is effectively taxed at 5% via a 50% rebate. Income above EUR 40K is taxed at 10%.
The savings tax base (dividends, interest, and capital gains) benefits from a EUR 3K annual exemption. Above that threshold, the rate is 10%.
Dividends paid by Andorran companies to Andorran tax residents are exempt, which reduces double taxation. Andorra also has no wealth tax, inheritance tax, or gift tax.
Interested in Standard Low Tax Regime?
Our tax advisors can help you evaluate eligibility requirements and optimize your tax position under this regime.
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Lithuania IP Box Regime
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Personal income tax rates (IRPF)
Govern d'Andorra - Seu Electronica IRPF·Last checked: 12/01/26
Personal income tax rates (IRPF) - Legal basis
Govern d'Andorra - Sistema tributari·Last checked: 12/01/26
Capital gains tax - Securities/shares
Govern d'Andorra - IRPF Declaration Information·Last checked: 12/01/26
Dividend taxation
Govern d'Andorra - IRPF (Capital mobiliari)·Last checked: 12/01/26
Wealth tax - None
Govern d'Andorra - Altres impostos·Last checked: 12/01/26
Inheritance/estate tax - None
Govern d'Andorra - Altres impostos·Last checked: 12/01/26
Foreign income treatment - Worldwide taxation
Govern d'Andorra - IRPF (Worldwide Income)·Last checked: 12/01/26
Active residency requirements - Self-employed (AD-IMM-03)
Portal Juridic d'Andorra - Llei qualificada d'immigracio (Article 38 ter)·Last checked: 14/01/26
Expert guidance
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