183-day physical-presence rule. Top personal rate 10%. Effective corporate rate 10%. Updated for 2026.
Flat 10% on profits. 2% rate for international holding companies under specific structure. 5% for trading companies in specified zones.
No income tax until 2015 — newer system. Active residency requires 90+ days physical presence + economic activity. Passive residency requires €600k investment + 90 days. CGT exempt on most disposals.
Not EU. Schengen but not EU. CRS-compliant. Joining customs union with EU but not member. Strict residency rules — the 90-day route is for passive residents only.
Our Tax Residency Calculator runs your specific income mix (employment / dividends / capital gains / owner-managed) against every regime, including the Andorra special regime where one applies.
Informational only. Not legal, tax, or financial advice. Verify with a qualified advisor before acting.