Andorra for families: what residency costs per person, and the tax rule that matters most

Andorra's residency rules are usually explained for one person. Families don't move as one person. Price the move for everyone who's coming and both the numbers and the reasons to go look different.

What does Andorra residency cost per person?

Passive residency asks for EUR 1 million invested in Andorran assets, or EUR 400,000 placed through the national Housing Fund. On top of that sits a contribution to the state of EUR 50,000 for the main applicant and EUR 12,000 for each dependant. That contribution is now non-refundable. Older guides describe it as a deposit returned when you leave, and that's no longer true. The reforms behind those figures are covered in Andorran passive residency after the 2026 reforms.

For a main applicant with three dependants, that's EUR 86,000 of contributions that won't come back, before a single euro is invested. The income test scales too. Applicants must show income above three times the Andorran minimum salary, plus a further 100 per cent for each dependant, so the same household needs to show six times the minimum salary.

Two more conditions apply to everyone: private health insurance, and at least 90 days a year physically in the country.

Why does the inheritance rule matter most?

Andorra levies no wealth tax, no inheritance tax and no gift tax. For a family, the last two outweigh everything else on the list. Income tax is low as well, at 0 per cent up to EUR 24,000, around 5 per cent up to EUR 40,000 and 10 per cent at the top. But income tax is paid while you earn. Inheritance tax falls on your children once, on what you leave them, and here there isn't any.

Double tax treaties with France and Spain, both in force since 2016, matter for families with ties across either border.

What can a foreign family buy in Andorra?

Foreign buyers need prior government authorisation, and since April 2025 a foreign individual can own one plot with a single-family house or up to two homes. Holiday lets, development for resale and speculative schemes are closed to foreign capital. That rules out the investor playbook and leaves exactly what a relocating family wants: one home to live in.

The foreign investment tax on property is lighter than it looks for a family. It starts at 3 per cent on a first property, but a 90 per cent rebate applies where the home is a main residence, which brings it to about 0.3 per cent. The purchase then runs from authorisation to a private contract with a 10 per cent deposit, and on to the notarised deed and registration.

Settle schooling on the ground before choosing a parish, then look at luxury homes in Andorra with a short list of parishes rather than the whole country.

Who does Andorra suit?

Andorra suits families who want to live there, not visit. The 90-day presence rule is light, but the purchase rules steer foreign buyers towards a single main home, and the contributions reward people who stay. For a fuller look at the family case, read why families choose Andorra.