Written and reviewed by the Axior Global Advisory Team — Andorra-based tax, corporate and residency advisors.

TL;DR: Andorra has no “permanent residency” on day one. Every foreign resident climbs a renewal ladder: passive permits run 2 → 2 → 3 → 10 years; active and self-employed permits run 1 → 2 → 2 → 2 → 10 years. Renewal is filed in the six months before expiry, costs EUR 56.15, is decided within 2 months, and re-tests the original conditions — the EUR 1,000,000 investment (or EUR 400,000 Housing Fund) for passive residents, income, health cover and at least 90 days of presence a year (passive) or principal and effective residence (active). From 2026, residence-and-work renewals require Catalan A1, then A2, phased in for other permits. Citizenship remains a 20-year path (10 if schooled in Andorra), requires renouncing your previous nationality, and — after the reform approved on 7 May 2026 — the 20 years need not be consecutive if the last five were. Andorra’s tax position is untouched: 0–10% IRPF, 10% corporate tax, 4.5% IGI, 0% wealth, inheritance, gift and exit tax.

This guide is a cluster page of our hub on Andorra Law & Tax Changes in 2026. It assumes you already hold — or are about to obtain — a first authorisation. If you are still choosing a route, start with Andorra passive residency or Andorra active and self-employed residency.

Key Facts: Andorra Residency Renewal & Citizenship (2026)

Item Passive residency (residència sense treball) Active / self-employed residency (residència i treball)
Initial permit 2 years 1 year
First renewal 2 years 2 years
Second renewal 3 years 2 years
Third renewal 10 years 2 years
Fourth and later renewals 10 years 10 years (after 7 years of residence)
Renewal window Within the 6 months before expiry (must be filed before expiry) Within the 6 months before expiry
Government fee (renewal) EUR 56.15 EUR 56.15
Maximum resolution time 2 months 2 months
Minimum presence to keep the permit 90 days per year Principal and effective residence in Andorra
Presence for tax residency (Llei 5/2014) More than 183 days, or centre of vital/economic interests More than 183 days, or centre of vital/economic interests
Investment to maintain EUR 1,000,000 in Andorran assets (or EUR 400,000 Housing Fund) — Llei 2/2026 Ongoing business / self-employed activity + CASS affiliation
State contribution (non-refundable) EUR 50,000 + EUR 12,000 per dependent — Llei 2/2026 EUR 50,000 + EUR 12,000 per dependent — Llei 2/2026
Catalan requirement at renewal Being phased in (see below) A1 at 1st renewal, A2 at 2nd renewal (from 26 April 2026)
Years of residence for citizenship 20 (10 if schooled in Andorra) 20 (10 if schooled in Andorra)
Dual nationality Not permitted — prior nationality must be renounced Not permitted

Sources: Llei 9/2012 (Immigration Law, consolidated text), Reglament de les autoritzacions d’immigració de residència sense treball, e-tramits.ad (procedure D.2), Llei 2/2026 (Òmnibus 2), Llei 5/2014 (IRPF), Llei qualificada de la nacionalitat as amended in May 2026.

How Long Is an Andorran Residence Permit Valid?

An Andorran residence permit is initially valid for 2 years (passive residency) or 1 year (active and self-employed residency), and each renewal extends it for a longer period until you reach 10-year renewals. Andorra deliberately uses a progressive ladder rather than a single long permit: the state checks at each step that the conditions on which the permit was granted still hold.

According to the consolidated text of Llei 9/2012, de modificació de la Llei qualificada d’immigració (published on the Portal Jurídic d’Andorra), residence-without-work authorisations follow the 2 + 2 + 3 + 10 pattern, while residence-and-work authorisations follow 1 + 2 + 2 + 2 + 10. Nationals of Spain, France and Portugal benefit from bilateral conventions with Andorra that shorten parts of this ladder; everyone else — including all UK, US, Swiss and other EU nationals — follows the standard sequence.

The practical consequence is that a passive resident reaches the first 10-year permit after 7 years (2 + 2 + 3), and an active resident also after 7 years (1 + 2 + 2 + 2). From that point the administrative burden drops sharply, which is why many advisers informally describe the 10-year permit as “permanent residency” — even though, legally, it is still a renewable authorisation.

When and How Do You Renew Andorra Residency?

You apply for renewal at the Servei d’Immigració during the six months before your permit expires, and the application must be lodged before the expiry date; the fee is EUR 56.15 and the maximum decision period is two months. According to the Govern d’Andorra’s electronic office (procedure D.2, Residència sense activitat lucrativa – renovació), the renewal is filed in person by appointment, not online, and the applicant must show that they have kept their principal and effective residence in Andorra since the initial authorisation (or since the last renewal).

For a passive residency renewal, the documented file in 2026 includes: the renewal application form (T2G025), passport and current immigration card, a recent photograph, a certificate of residence from the Comú (parish), a recent utility bill, proof of health, incapacity and old-age insurance for the applicant and dependents, a signed commitment to reside in Andorra for at least 90 days per year, a housing commitment and address certificate, and — critically — a document confirming that the investment in Andorran assets is still in place. You must also show income above 300% of the annual minimum wage, plus 100% of that indicator for each dependent, typically evidenced by pension certificates, the previous year’s tax return and bank certificates.

Active and self-employed residents renew on a similar timetable but with a business-focused file: proof that the company or compte propi activity is still registered and operating, current CASS affiliation and contribution history, and evidence of effective residence. See our documents checklist for the full list and translation rules.

Two practical warnings from our practice. First, a late renewal is not a minor administrative slip: filing after expiry can mean the authorisation lapses and the ladder restarts. Second, any change during the permit’s life that was not notified (new address, marital status, change of investment vehicle) must be regularised at the renewal, with supporting documents.

What Conditions Must You Keep Meeting to Renew?

You must still satisfy the same substantive conditions as when the permit was granted — investment, income, insurance, housing, presence and a clean record — and, increasingly, a certified level of Catalan. Renewal is a re-examination, not a rubber stamp.

For passive residents under Llei 2/2026 (Llei Òmnibus 2), in force since 13 February 2026, the qualifying investment is EUR 1,000,000 in Andorran assets, or EUR 400,000 allocated to the public Housing Fund, and it must remain in place throughout the permit. The EUR 50,000 state contribution lodged with the AFA and the EUR 12,000 per dependent are non-refundable contributions rather than deposits, so they are not “re-tested” at renewal — but the underlying investment is. If you purchased property to qualify, remember the minimum EUR 800,000 property route and the IEI foreign real-estate investment tax (6% on a first property, 10% on additional ones) covered in our property guide.

For active residents, the substantive test is that the business is real and ongoing: an active company or self-employed registration, tax filings, and continuous CASS contributions (22% in total, 15.5% employer and 6.5% employee for employees; self-employed contribute on a separate basis).

The language requirement is the significant 2026 change. Under Andorra’s Official Language Law (Llei de la llengua pròpia i oficial), holders of residence-and-work permits granted after 26 April 2026 must present an official Catalan A1 diploma (or recognised equivalent) at their first renewal and A2 at their second. The law extends the same requirement to other permit categories — including residence without work and self-employed permits — on a phased basis, with those categories scheduled to fall under the requirement from 2029. For an HNWI planning to be in Andorra for the long term, starting Catalan classes in year one is now simply good compliance planning.

Does Renewal Depend on Days Spent in Andorra?

Yes. Passive residents must be physically present at least 90 days per calendar year; active residents must maintain their principal and effective residence in Andorra. Tax residency is a separate test — more than 183 days, or your centre of vital interests. These two thresholds are routinely confused, and the confusion is expensive.

The 90-day presence for passive residency is an immigration condition set by the residence-without-work regulation and confirmed in writing at each renewal. It keeps your permit alive. It does not, on its own, make you an Andorran tax resident. Under Llei 5/2014 (IRPF), tax residency requires either more than 183 days in Andorra in the calendar year or the location of your centre of economic and vital interests in the country — see our full explanation of the 183-day rule.

Why this matters at renewal: a passive resident who spends 100 days a year in Andorra will renew without difficulty, but will very likely remain tax resident somewhere else, with no access to Andorra’s 0–10% income tax, 0% capital gains after 10 years of holding, or 0% wealth, inheritance and gift taxes. Conversely, an active resident is expected to be in Andorra most of the year, which aligns immigration and tax residency naturally. Our advice is to plan the two calendars together from the first year, and to keep travel records that can evidence both tests.

What Happens to Your Family’s Permits at Renewal?

Dependents renew alongside the principal applicant, and since Llei 2/2026 an irregular family reunification can lead to the annulment of every permit in the household — including the principal’s. This is the single most under-estimated compliance risk we see in 2026.

Family members are attached to the principal’s authorisation through reagrupament familiar (family reunification), each with a non-refundable EUR 12,000 contribution and, for the passive route, an income uplift of 100% of the minimum-wage indicator per dependent. Their renewals track the principal’s ladder.

Article 73 quater of the Immigration Law — the family-annulment rule first introduced by Llei 5/2025 (Òmnibus 1) and extended to the whole family unit by Llei 2/2026 — provides that where a reunification is found to have been irregular, the residence permits of the whole family unit can be annulled, with no intermediate remedy. According to figures the Govern d’Andorra supplied to the Consell General in September 2026, since the law entered into force 105 files affecting 237 people (75 families, 112 minors) have been opened, 65 annulment decisions have been issued, and of 39 appeals only 3 have succeeded. The lesson for relocating families is blunt: reunification must be done correctly the first time, with every document in order. Our family relocation guide covers the reunification process in detail.

Is There “Permanent Residency” in Andorra?

Not as a distinct legal status. The closest equivalent is the 10-year renewable permit, reached after roughly seven years on the ladder; true permanence comes only with Andorran nationality. Andorra has no golden-visa-style permanent card and no fast track to indefinite leave.

Andorra is therefore not a place to hold a passive permit “in the drawer”: the 90-day presence, the maintained investment and the periodic re-examination reward people who make Andorra a genuine base. In exchange, the ladder is predictable — once you hold a 10-year authorisation the documentary burden is light and there is no cap on how long you can remain. For how other jurisdictions treat long-term residence, see Andorra vs Switzerland and Andorra vs Monaco.

How Do You Get Andorran Citizenship, and What Changed in 2026?

Andorran nationality by naturalisation requires 20 years of legal residence (10 years for those who completed their schooling in Andorra), proven integration including Catalan, a clean criminal record and the renunciation of your previous nationality; the reform approved by the Consell General on 7 May 2026 allows the 20 years to be non-consecutive if the last five years were continuous. Andorra remains one of the strictest naturalisation regimes in Europe and does not recognise dual nationality.

The Llei qualificada de la nacionalitat, as amended, sets the following for naturalisation in 2026:

Residence. 20 years of legal residence, now counted cumulatively rather than consecutively, provided the applicant has resided continuously in Andorra for the five years immediately before applying. Applicants schooled in Andorra qualify after 10 years of schooling completed in the country (periods of study abroad of up to 12 months are tolerated), regardless of age at application.

Integration. A Catalan B1 certificate for applicants under 70, and demonstrated knowledge of Andorra’s history, geography and institutions.

Good conduct. The application is refused if the applicant has been convicted of an intentional offence carrying a sentence of one year or more (previously four years), or of two or more intentional offences.

Renunciation. Andorra does not allow dual nationality. Applicants must renounce their existing nationality; the 2026 reform extends the deadline to complete renunciation where the applicant can show the foreign procedure has been initiated.

Marriage. Nationality through marriage to an Andorran now requires proven cohabitation and at least five years of residence in Andorra, before or after the marriage.

For most HNWI clients, citizenship is a distant and often unnecessary objective: the 10-year permit already delivers stability, and renouncing a US, UK or EU passport is rarely attractive. But the 2026 cumulative-residence rule does matter for families who left and returned, and for second-generation residents, and it is worth building into any 20-year plan.

Does Any of This Change Your Andorran Tax Position?

No. Renewal periods, Catalan levels and nationality rules are immigration matters; Andorra’s tax rates are unchanged in 2026. According to the Portal Jurídic d’Andorra and BOPA, the current framework is: personal income tax (IRPF) at 0–10% — the first EUR 24,000 exempt, 5% to EUR 40,000, 10% above — a 10% flat corporate tax (IS) with 2% special regimes, 4.5% IGI, 0% capital gains on assets held for more than 10 years, and no wealth, inheritance, gift or exit tax. Andorra’s treaty network stands at 22 double tax conventions following the entry into force of the Andorra–Estonia treaty on 24 March 2026 (see our treaty update).

What does change over the ladder is the credibility of your tax residence: each renewal builds a documented record — Comú certificates, insurance, presence commitments, maintained investment — that makes an Andorran tax residence easier to defend against a former home country. The renewal file and the tax-residence file should be built as one.

FAQ: Andorra Residency Renewal & Citizenship

1. How long is Andorra passive residency valid before renewal?
The initial residence-without-work permit is valid for 2 years. It is then renewed for 2 years, then 3 years, and thereafter for 10-year periods (Llei 9/2012, consolidated text).

2. How long is active or self-employed residency valid?
The initial residence-and-work permit is valid for 1 year, followed by three 2-year renewals; after 7 years of residence, renewals are granted for 10 years.

3. When must I apply for renewal, and what does it cost?
Within the six months before expiry, and always before the expiry date. The renewal fee is EUR 56.15 and the Immigration Service must decide within 2 months (e-tramits.ad, procedure D.2).

4. Do I need to speak Catalan to renew my Andorran residency?
For residence-and-work permits granted after 26 April 2026, yes: A1 at the first renewal and A2 at the second, under the Official Language Law. The requirement is being phased in for residence-without-work and self-employed permits, scheduled to apply from 2029.

5. Can I lose my permit if I spend too little time in Andorra?
Yes. Passive residents commit to at least 90 days per year; active residents must keep their principal and effective residence in Andorra. Failing the test at renewal can end the authorisation. Note that tax residency needs more than 183 days or your centre of interests (Llei 5/2014).

6. Does Andorra offer permanent residency?
Not as a separate status. The 10-year renewable permit, reached after about seven years, is the practical equivalent; only Andorran nationality is permanent.

7. How many years of residence do I need for Andorran citizenship?
20 years (10 if schooled in Andorra). After the reform approved on 7 May 2026 the 20 years need not be consecutive, provided the last five years were continuous. You must renounce your previous nationality — Andorra does not permit dual citizenship.

8. What if a family member’s reunification was irregular?
Under Article 73 quater of the Immigration Law (as extended by Llei 2/2026), the permits of the entire family unit — including the principal’s — can be annulled. Government figures from September 2026 show 65 annulment decisions and only 3 successful appeals out of 39.

Sources


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This article is for general information only and does not constitute legal or tax advice. Renewal periods, language requirements and nationality rules reflect the legislation in force and the reform approved by the Consell General as of September 2026. Always confirm your personal position with a qualified advisor.

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