{"id":"andorra-rbi","name":"Andorra Passive Residence","type":"RBI","status":"operational","country":"Andorra","country_code":"AD","url":"https://www.mirabelloconsultancy.com/immigration/andorra-passive-residence","min_investment":{"amount":400000,"currency":"EUR","route":"Housing Fund (€400k) or €1m Andorran assets"},"qualification_basis":"investment","investment_routes":[{"name":"Standard €1,000,000 Investment in Andorran Assets","type":"mixed_investment","min":1075000,"currency":"USD","amount_local":1000000,"local_amount":1000000,"amount_usd":1075000},{"name":"Real Estate (per-unit threshold)","type":"real_estate","min":860000,"currency":"USD","amount_local":800000,"local_amount":800000,"amount_usd":860000},{"name":"Andorran Housing Fund (Fons d'Habitatge) — reduced threshold","type":"government_fund","min":430000,"currency":"USD","amount_local":400000,"local_amount":400000,"amount_usd":430000}],"family_pricing":{"structure":"The principal applicant qualifies on the investment plus the €50,000 non-refundable payment to the AFA. Dependants (Llei 9/2012 art 91: the spouse or stable partner; non-emancipated minor children; adult children under 25 whose main or only activity is study; disabled or incapacitated adult children in charge; and ascendants of the holder or spouse/partner who are in their charge; source https://www.consellgeneral.ad/fitxers/documents/lleis-2012/llei-9-2012.pdf, verified 2026-10-13) are added via an additional non-refundable payment of €12,000 per dependant. Each member must also satisfy income, accommodation, clean-criminal-record and private medical-insurance requirements.","principal_deposit_local_eur":50000,"per_dependant_deposit_local_eur":12000,"income_uplift":"Income requirement increases by an additional 100% of the Andorran minimum wage per dependant. (unverified)","notes":"Eligible dependants are defined in Llei 9/2012 art 91(1)(a)-(h): spouse not separated; stable partner; non-emancipated minor children of the holder and of the spouse/partner (adopted children if the adoption is recognisable in Andorra); adult children legally incapacitated or disabled and in charge; adult children 'majors d'edat, però menors de 25 anys' (18 to 24) whose main or only activity is study; ascendants of the holder or spouse/partner in their charge; other descendants in charge; wards. A person in charge is one economically or personally dependent on the applicant (art 91(2)). Source: https://www.consellgeneral.ad/fitxers/documents/lleis-2012/llei-9-2012.pdf (art 91 wording also in the 2014 consolidated text), verified 2026-10-13."},"processing_time":"Up to 2 months: the Government of Andorra's D.1 procedure page (e-tramits) sets a maximum resolution period of two months for the initial authorisation. Once the application is filed, the qualifying investment must be completed within six months, extendable by a further six months only where force majeure or a third party prevented completion (Llei 2/2026, article 96.3), and if the investment is not evidenced the authorisation is annulled","visa_free_count":null,"passport_index_rank":null,"key_destinations":null,"travel_access":null,"minimum_stay":"Minimum 90 days a year in Andorra as principal and effective residence (passive residence), without any work activity; confirmed on the government D.1 procedure page (e-tramits, read 2026-09-26).","tax_note":"income tax: Progressive IRPF capped at 10%: 0% up to €24,000 of annual income; 5% on €24,001–€40,000; 10% above €40,000. One of Europe's lowest.; CGT: Capital gains generally taxed within IRPF; gains on assets held more than 10 years are fully exempt. Andorran real-estate capital gains have a separate plus-vàlua regime.; wealth tax: None — Andorra levies no wealth tax.; inheritance tax: None — Andorra levies no inheritance or gift tax. (unverified)","path_to_citizenship":"Long. Andorran naturalisation generally requires approximately 20 years of continuous lawful residence (reduced in limited family/birth-related cases) AND renunciation of prior nationality — Andorra does NOT permit dual citizenship. Passive residence is therefore a residence/tax solution, not a citizenship route. (unverified)","highlights":["Max 10% income tax; no wealth or inheritance tax","Minimum stay of 90 days a year"],"atomic_answer":"Andorra passive residence (reformed February 2026): €1,000,000 in Andorran assets, or a reduced €400,000 via the Housing Fund, plus a non-refundable €50,000 payment to the Andorran Financial Authority (€12,000 per dependant), returned only if the initial authorisation is refused. At least 90 days a year in Andorra; maximum 10% income tax, no wealth or inheritance tax. Non-EU, non-Schengen; naturalisation only after about 20 years, with no dual nationality.","fees":{"due_diligence":null,"processing":null,"interview":null,"certificate":null,"application_main":null,"application_dependent":null,"notes":"Separate government application fees apply in addition to the non-refundable AFA payment and are NOT credited against the investment: €2,500 main applicant, €500 per dependant (e-tràmits D.1 page, verified 2026-10-03).","other":{"notes":"Separate government application fees apply in addition to the non-refundable AFA payment and are NOT credited against the investment: €2,500 main applicant, €500 per dependant (e-tràmits D.1 page, verified 2026-10-03)."}},"last_updated":"2026-09-26","data_freshness":{"verification_confidence":87,"last_verified":"2026-10-11","last_corroborated":"2026-10-01","fields_tracked":6,"stale_fields":0},"mirabello_index":{"composite":57.7,"rank_overall":68,"rank_in_type":53,"scores":{"cost":62,"speed":96,"path":0,"tax":70,"stability":65},"confidence":0.71},"regulatory_status":{"fatf_list":null,"eu_tax_list":null,"us_sanctions":null,"oecd_crs_high_risk_scheme":false,"as_of":"2026-06","status":"not listed on FATF, EU tax, US OFAC, or OECD CRS-risk lists"},"processing_stages":["Engage Andorran advisers; prepare documentation (passport, criminal-record certificate, proof of income/funds, health insurance).","Secure accommodation in Andorra (purchase or rental).","Submit residence-without-work (D.1) application to the Departament d'Immigració.","Make the non-refundable payment to the AFA (€50,000, plus €12,000 per dependant).","Complete the qualifying investment (€1,000,000, or €400,000 via the Housing Fund) within six months of the application, extendable by a further six months where force majeure or a third party prevented completion.","Receive passive-residence card; renew per the statutory renewal cycle."],"required_documents":null,"biometric_enrolment":null,"dependant_additions":null,"nationality_naturalisation":null,"retirement":{"route_name":"Andorra passive residence (residence without gainful activity, D.1), capital-linked","region":"Europe","tags":["retirement","passive-income"],"income_requirement":{"amount":null,"currency":"EUR","period":"year","basis":"either","per_dependant":null,"note":"Figure withheld: Income test only: the euro value of 300% of the annual minimum wage (plus 100% per dependant) required by the government D.1 page was not read from an official source."},"net_worth_or_deposit_option":{"amount":null,"currency":"EUR","kind":"qualifying_investment","required":true,"note":"Amount withheld: Income test only: the euro value of 300% of the annual minimum wage (plus 100% per dependant) required by the government D.1 page was not read from an official source."},"stay_requirement":{"days_per_year":90,"max_continuous_absence_days":null,"rule":"Principal and effective residence in Andorra for at least 90 days a year without working; a commitment to 90 days per calendar year is a document in the application (government D.1 page).","stated_by_official_source":true,"note":"The D.1 page is stale on money (it still shows the pre-reform EUR 600,000 investment and EUR 47,500 deposit), so the presence term is to be confirmed against the consolidated Llei 9/2012, title IX, and its regulations (Decrees 485/2022 and 102/2023). Tax residence is a separate test. (unverified)"},"foreign_income_tax":{"treatment":"worldwide","label":"Worldwide: once you are tax-resident, your foreign pension and investment income ARE taxed here.","note":"Tax treatment was not researched for this route. Per the tax profile (secondary), residents are taxed on worldwide income at a maximum of 10%. Tax follows tax residence, not the permit. (unverified)","source":"https://taxsummaries.pwc.com/andorra/individual/taxes-on-personal-income (secondary)","tax_residence_caveat":"Tax follows tax residence, not the permit: the treatment applies once you are tax-resident there. Information, not tax advice."},"path_to_pr":"Initial authorisation 2 years, renewals of 2, then 3, then 10 years per the government D.1 page. (unverified)","path_to_citizenship":"Not researched for this route. The Andorra KB (residency_benefits) gives about 20 years of continuous lawful residence and renunciation of prior nationality, flagged. (unverified)","processing_note":"Maximum resolution period of 2 months for the initial authorisation (government D.1 page). The qualifying investment must be completed within six months of applying (Llei 2/2026 art. 10). Government fees on the D.1 page are EUR 2,500 for the principal and EUR 500 per dependant, which may predate the reform. Health insurance is required, and criminal record certificates and medical review documents are part of the application. (unverified)","official_source":"https://bopadocuments.blob.core.windows.net/bopa-documents/038015/pdf/CGL_2026_02_12_10_11_12.pdf","legal_basis":"Llei 2/2026 article 10 (replacing article 96 of Llei 9/2012), BOPA no. 15 of 12 Feb 2026, in force 13 Feb 2026","as_of":"2026-10-11","figures_withheld":"Income test only: the euro value of 300% of the annual minimum wage (plus 100% per dependant) required by the government D.1 page was not read from an official source."},"golden_retirement":{"standard":"Mirabello Golden Retirement Index","applies_to":"Andorra passive residence (residence without gainful activity, D.1), capital-linked","tier":"not_golden","tier_label":"Does not meet the Golden Retirement standard","score":36,"confidence_grade":"B","renewal_category":"every 2 years, no permanent status","renewals_before_pr":null,"pillars":{"tax":6,"presence":10,"financial":2,"durability":5,"processing":8,"healthcare":3,"family_work_mobility":1,"pr_citizenship":1},"reasons":["Requires an investment, so it is not a golden retirement visa"],"as_of":"2026-10-11","methodology_version":"1.1.0-2026-10-11"},"region":null,"family":{"id":"andorra-rbi","country_code":"AD","status_note":"Live passive residence post Llei 2/2026 (BOPA 15, 12 Feb 2026).","family_model":"both","relatives":{"spouse":{"eligible":true,"unmarried_partner":true,"same_sex":null,"min_age_inclusive":null,"conditions":"Spouse not separated judicially or de facto at the time of application, one spouse only (Llei 9/2012 art 91(1)(a)); stable partner whose union was constituted under the law governing it and has not ended (art 91(1)(b)). Each dependant pays EUR 12,000 to the AFA."},"children":{"eligible":true,"max_age_inclusive":17,"age_rule_text":"Non-emancipated minor children of the resident and of the spouse/stable partner (Llei 9/2012 art 91(1)(d); majority at 18). Adult children 'majors d'edat, però menors de 25 anys' whose main or only activity is study (art 91(1)(f)); adult children legally incapacitated or disabled and in the resident's charge (art 91(1)(e)).","age_measured_at":null,"adult_child_max_age_inclusive":24,"adult_child_conditions":"Aged 18-24 ('menors de 25 anys') with study as the main or only activity (art 91(1)(f)). Adult children of any age who are legally incapacitated (resident or spouse/partner is legal representative) or disabled and in charge, or entitled to maintenance (art 91(1)(e)).","step_adopted":"Children of the spouse/stable partner on the same terms; adopted children if the adoption meets the requirements for recognition in Andorra (art 91(1)(d)).","disabled_child_any_age":true,"age_bands_for_fees":null},"parents":{"eligible":true,"min_age_inclusive":null,"dependency_required":true,"extra_cost":"EUR 12,000 AFA payment per dependant (KB statement, art 96 as amended)","conditions":"Ascendants of the resident or of the spouse/stable partner, provided they are in their charge (Llei 9/2012 art 91(1)(c)). 'Persona a càrrec' = a person economically or personally dependent on the applicant (art 91(2))."},"grandparents":{"eligible":null,"conditions":"Art 91(1)(c) says 'ascendents' without a degree limit, so dependent grandparents read as covered; not confirmed in practice."},"siblings":{"eligible":null,"conditions":null},"other":{"eligible":true,"conditions":"Other descendants (e.g. grandchildren) on the same terms as children when in charge (art 91(1)(g)); persons under legal guardianship or protection of the resident or spouse/partner (art 91(1)(h))."}},"timing":{"together_with_main_applicant":true,"add_later":true,"add_later_conditions":"Secondary source: reunification at same time or later if payment and passive-income requirements are met","add_later_deadline":null,"after_approval_births_marriages":null,"age_out_during_processing":null},"costs":{"currency":"EUR","contribution_includes_family":"Principal EUR 50,000 non-refundable to AFA + EUR 12,000 per dependant; investment not multiplied","per_category":{"spouse":12000,"child_under_18":12000,"child_18_plus":12000,"parent":12000},"government_fees":[{"item":"AFA payment, per dependant","amount":12000,"currency":"EUR","applies_to":"each dependant; non-refundable unless initial authorisation refused"},{"item":"D.1 application fee","amount":500,"currency":"EUR","applies_to":"per dependant (main applicant EUR 2,500)"}],"due_diligence_per_adult":null,"notes":"Income: +100% of minimum wage per dependant (KB). Child/parent per-category amounts assume the EUR 12,000 applies to every dependant (KB statement); not tested for parents. (unverified)"},"dependants_status":{"residence_obligation":null,"work_rights":"Passive residence: no local work (KB)","independent_after":null,"citizenship_path":"none practical (about 20 years, renunciation; KB)","if_principal_divorces_or_dies":null},"verification":"single-authority verified (partial: partial: fees, via KB resolution against statute)","confidence":{"authority":0.8,"freshness":0.8,"textual_clarity":0.75},"evidence":[{"field":"costs.per_dependant_afa","basis":"Llei 2/2026 art. 10 amending art. 96 Llei 9/2012 (per KB resolution 2026-09-22; statute not re-read here)","source_url":"https://www.consellgeneral.ad/fitxers/documents/lleis-2012/llei-9-2012.pdf","source_tier":"A_primary_legislation","verified_date":"2026-10-09"},{"field":"costs.application_fee","basis":"e-tramits D.1 procedure (per KB 2026-10-03)","source_url":"https://www.e-tramits.ad/tramits/ca/d1-residencia-sense-treball-autoritzacio-inicial/p/GV001309","source_tier":"B_official_guidance","verified_date":"2026-10-09"},{"field":"relatives.*","basis":"Llei 9/2012 qualificada d'immigració art 91(1)(a)-(h), 91(2) (dependants of a resident without gainful activity)","source_url":"https://www.consellgeneral.ad/fitxers/documents/lleis-2012/llei-9-2012.pdf","source_tier":"A_primary_legislation","verified_date":"2026-10-13","note":"Wording confirmed in the BOPA original (27.6.2012) and in the consolidated text published by Decret legislatiu of 26.03.2014; later amendments (incl. Llei 2/2026, which replaced the D.1 investment rules in art 96) were not found to alter art 91."}],"conflicts":[{"field":"costs.per_dependant_afa","kb":"EUR 12,000 (statute)","official":"some consultancies cite EUR 9,500","used":"EUR 12,000 (statute per KB)"},{"field":"relatives.parents","kb":"Dependent parent assessed case by case as the law does not list persons in charge","official":"Art 91(1)(c) expressly lists dependent ascendants of the resident or spouse/stable partner","resolution":"Official used; KB corrected 2026-10-13."},{"field":"relatives.children.adult_child_max_age_inclusive","kb":"Secondary: adults to 25 under conditions (unconfirmed)","official":"Art 91(1)(f): 'menors de 25 anys' who are studying = up to and including 24","resolution":"Official used (24); KB corrected 2026-10-13."}],"gaps":["Add-later conditions/deadline (official)","Births/marriages after approval","When child age is measured (application or decision)"],"last_checked":"2026-10-13"},"provider":"Mirabello Consultancy","source":"Mirabello Consultancy","verified_by":"Mirabello Consultancy (IMC member, ACAMS-certified team)","book_a_consultation":"https://www.mirabelloconsultancy.com/contact-us-for-your-free-consultation","terms":"https://www.mirabelloconsultancy.com/ai","disclaimer":"Provided by Mirabello Consultancy Ltd. for general information only, indicative and subject to change without notice; not legal, financial, tax, or immigration advice, nor an offer or solicitation. Programmes are operated and governed solely by the respective sovereign governments. No warranty of accuracy or completeness; Mirabello accepts no liability for reliance on this information. © Mirabello Consultancy Ltd. This data and its selection, structure and provenance are Mirabello's proprietary compilation — permitted for interactive, attributed use only; systematic bulk extraction, scraping, or redistribution to rebuild a competing dataset is prohibited (acceptable-use terms: https://mcp.mirabelloconsultancy.com/v1/terms). Terms: https://www.mirabelloconsultancy.com/ai","data_updated":"2026-11-06T05:30:03.658Z","foreign_income_tax":"worldwide","government_fees":"see schedule","tax":"income tax: Progressive IRPF capped at 10%: 0% up to €24,000 of annual income; 5% on €24,001–€40,000; 10% above €40,000. One of Europe's lowest.; CGT: Capital gains generally taxed within IRPF; gains on assets held more than 10 years are fully exempt. Andorran real-estate capital gains have a separate plus-vàlua regime.; wealth tax: None — Andorra levies no wealth tax.; inheritance tax: None — Andorra levies no inheritance or gift tax. (unverified)","claims_provenance":{"foreign_income_tax":{"source_url":"https://taxsummaries.pwc.com/andorra/individual/taxes-on-personal-income","source_tier":"secondary","verified_at":"2026-10-11","confidence":74,"review_due_at":"2027-01-09"},"government_fees":{"source_url":"https://www.govern.ad/ca/tematiques/immigracio","source_tier":"official","verified_at":"2026-09-26","confidence":87,"review_due_at":"2026-12-25"},"min_investment":{"source_url":"https://www.govern.ad/ca/tematiques/immigracio","source_tier":"official","verified_at":"2026-09-26","confidence":92,"review_due_at":"2026-12-25"},"path_to_citizenship":{"source_url":"https://www.govern.ad/ca/tematiques/immigracio","source_tier":"official","verified_at":"2026-09-26","confidence":92,"review_due_at":"2026-12-25"},"processing_time":{"source_url":"https://www.govern.ad/ca/tematiques/immigracio","source_tier":"official","verified_at":"2026-09-26","confidence":87,"review_due_at":"2026-12-25"},"tax":{"source_url":"https://www.govern.ad/ca/tematiques/immigracio","source_tier":"official","verified_at":"2026-09-26","confidence":92,"review_due_at":"2026-12-25"}}}