Its tax framework is one of the most competitive in Europe. Investors benefit from 0% capital gains tax on share sales for holdings of 25% or less, or for any participation held for more than 10 years, 0% tax on dividends from Andorran companies, a 10% flat corporate tax rate, and no wealth tax. For those focused on wealth preservation, capital growth, and predictable long-term outcomes, these advantages can have a significant impact over time.
What attracts many investors to Andorra is not simply the headline tax rates, but the absence of frequent political and fiscal shifts. In an environment where tax rules and regulatory frameworks are increasingly subject to change, predictability itself has become a valuable asset. Andorra's combination of stability, fiscal competitiveness, and investor-friendly policies continues to make it an increasingly relevant jurisdiction for internationally mobile capital.