Andorra
Andorra taxes residents on worldwide income, but at a maximum of 10%, with the first EUR 24,000 of general income tax-free, dividends from Andorran companies exempt, and gains on small shareholdings exempt. For a UK founder the usual route is to run a real business from Andorra and live there 183+ days. Since February 2026 the no-work (passive) route costs EUR 1,000,000 of local investment plus a non-refundable EUR 50,000, and a UK-Andorra tax treaty now applies from April 2026.
Latitax verdict
Income tax capped at 10%, no inheritance tax, passive residence for investors.
Ideal for: Europeans who want mountains, safety and 10% tax.
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Headline figures. Conditions, thresholds and every note are in the full file.
Income tax, top rate
Verified10%
Capital gains
Verified10%, often exempt
Inheritance / estate
UnverifiedNone
Wealth tax
UnverifiedNone
Corporate tax
Unverified10%
Tax system
VerifiedWorldwide income, 10% maximum
Research, not advice. Rates change; confirm with a qualified professional before acting. 4 official sources, reviewed 2026-09-29.