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AndorraWork permitsLast checked October 17, 2026

Residence and work authorisation

employee, quota-based

A foreigner who wants to live and work in Andorra needs a residence and work authorisation, granted within the general quota set by Government decree. The October 2026 quota allows 702 residence-and-work and 198 frontier-work authorisations, with each company limited to 10% of its average workforce. The first authorisation lasts one year and is then renewed three times for two years each, after which renewals last ten years.

See requirements ↓

Life in Andorra

Money

2

Currency

Euro

EUR

Euro

Tax

5–10%

Income tax (national)

IGI 4.5%

No tax on the first EUR 24,000 of income; effective 5% between EUR 24,000 and 40,000 (via a bonus of up to EUR 800); 10% above.

Official rates, 2026 · headline only

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Who it’s for

Foreign employees hired by an Andorran employer, after the employer has used the Employment Service.

Eligibility

  • Quota

    Authorisations are granted within the general quota set by Decree 388/2026, less those already granted under Decree 231/2026.

    Quota under Decree 388/2026

    Residence and work
    702
    Frontier work
    198
    Total
    900
    Official wording

    Granted within the general quota (art. 38). Decree 388/2026 sets 702 residence-and-work and 198 frontier-work authorisations (900 in total, less those already granted under Decree 231/2026).

  • Company limit

    Each company can receive at most 10% of its average number of employees registered with the CASS.

    10%

    Company limit

    • Average is counted from 1 November 2025 to 30 April 2026
    • Set by Decree 388/2026 art. 3
    Official wording

    Each company can receive at most 10% of its average number of employees registered with the CASS between 1 November 2025 and 30 April 2026 (Decree 388/2026 art. 3).

  • Employment Service first

    The employer must first use the Employment Service and meet its obligations (Decree 388/2026 art. 3(3)).

A sneak peek at what's inside

  • Next requirementAge and fitness
  • Document checklistApplication and employment offer
  • FeesApplication receipt

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  • 2 more requirements
  • 4 documents
  • 3 fees
  • 5 steps
  • Processing times and conditions
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