More and more content creators, streamers and digital freelancers are considering a move to Andorra. The reason is clear: a personal income tax with a top rate of 10%, a general corporate tax of 10% and a general IGI (VAT-style tax) of 4.5%. But where you are taxed does not depend on where you are paid or where your audience lives; it depends on where you genuinely reside. Here is how it works.
What Andorra offers a content creator
Andorran personal income tax is 0% up to €24,000, 5% between €24,000 and €40,000 and 10% above that. If you invoice through a company, the general corporate tax rate is 10%. These figures are far below Spanish ones, but they come with conditions: authorisation to carry out the activity, registration with the Andorran social security (CASS) and genuine residence in the country.
Residence in Andorra: active or passive
If you will work from Andorra, as a freelancer or through your own company, the usual route is active residence. Passive residence is designed for people who do not carry out an activity in the country. The requirements, amounts and quotas are set by the Government and change often, so confirm them before you start.
How your income is taxed if you are an Andorran tax resident
- As a freelancer: your income from platforms, sponsorships, affiliate programmes or courses is taxed in your Andorran personal income tax, with the brackets above.
- Through a company: the company pays corporate tax and, when you distribute dividends, you are taxed as a shareholder. We will cover the choice between freelancing and a company in a follow-up guide.
- Income from other countries: platforms may apply withholding at source; the applicable treaty and your tax residence certificate need to be reviewed.
The key point: ceasing to be a Spanish tax resident
Registering in Andorra is not enough. The Spanish tax authorities may consider you a resident if you spend more than 183 days a year in Spain, if your centre of economic interests is in Spain (for example your activity, main clients or assets) or if your spouse and dependent minor children live in Spain, which is presumed unless proven otherwise. If any of these applies, you could keep being taxed here on your worldwide income.
What may still be taxed in Spain
Even if you stop being a resident, Spanish-source income, such as a property you rent out in Spain or certain income from Spanish clients, may be taxed as a non-resident. Spain and Andorra have a treaty to avoid double taxation, which has to be applied carefully. To understand that regime better, read our keys to taxation of non-residents.
How we help
We plan the move, gather the proof of residency, study how best to invoice your income and declare what is due in each country. You can see the whole service on our tax advisors in Andorra page and, if you work with brands and platforms, on our advice for content creators page. For the Spanish side, there is also our guide to taxation for artists and creators.
Are you thinking of moving to Andorra? At Ruiz & Asociados we review your case before you take the step: tax advice in Andorra, planning your change of residency and declaring your income. Contact our firm and we will go through it with you.
The information in this article reflects the regulations in force in 2026 and is for general guidance only; before deciding, your specific situation should be reviewed.
