LLC × residence calculator · Edition 2026.09
If you lived in Andorra: how much tax you would pay on your LLC profit
Andorra taxes its tax residents on worldwide income. The profit of a single-member, transparent LLC earned from services rendered outside Andorra is treated as the owner's business income and is taxed in the personal income tax return for the year it arises, whether or not you withdraw it. The '0/5/10%' scale is technically a flat 10% rate on the general base, adjusted by a €24,000 personal minimum and a 50% rebate on the next tranche (Llei 5/2014, arts. 35 and 46), producing the same effect as three brackets.
Isaac Cubero · Checked on 14 September 2026 · worldwide income
At $100,000 of profit
On $100,000 of LLC profit, living in Andorra, you would pay about $6,279 a year: a 6.3% effective rate.
worldwide income
| Personal income tax, general base (Llei 5/2014, arts. 35 and 46) | $6,279 |
| Estimated total | $6,279 |
Sources: Llei 5/2014, of 24 April, on personal income tax, consolidated text, arts. 4, 5.j, 35, 43, 46 and 48 · Govern d'Andorra, Electronic Office, 'Corporate income tax return (IS)': 10% general rate · Llei 95/2010, of 29 December, on corporate income tax, as amended by Llei 5/2023 (3% minimum effective rate) · CASS (Andorran Social Security Fund), 2026 reference salary and self-employed contributions (€2,672.52/month, 22% rate) · Fixed exchange rate 0.86 EUR/USD.
Rank 17 of 38 residences by effective rate at this profit.
- The LLC's full profit is received each year, not retained in the company, and is the only general income for the year.
- The foreign company's dividend is treated as savings income at a flat 10%, with no extra exemption applied.
- CASS contributions and other levies are not included in the figure.
- Passive residence (category A, no work in Andorra) requires a €600,000 investment and only 90 days of presence; active residence (category C, with an economic activity) requires registering the activity and, if you actually work from Andorra, mandatory CASS registration: monthly dues from about €147 (25% base, first year) to about €588 (100% base, 2026 reference salary €2,672.52).
- If you manage the LLC or the foreign company from Andorra (effective management), the government can treat it as an Andorran tax-resident company and charge it corporate income tax (10%, with a 3% minimum effective rate since Llei 5/2023) before any distribution.
- A transparent US LLC is not a recognized legal form under Andorran law: in practice it is treated as a source of the owner's business income, not as a separate entity; if your home country classifies it differently, a qualification conflict is possible.
- No evidence was found of a CFC (international tax transparency) regime in Llei 5/2014 comparable to Spain's or Colombia's; the real risk is reclassification of where the service is rendered or where the company is managed, not attribution of undistributed income.
- Llei 5/2014, of 24 April, on personal income tax, consolidated text, arts. 4, 5.j, 35, 43, 46 and 48
- Govern d'Andorra, Electronic Office, 'Corporate income tax return (IS)': 10% general rate
- Llei 95/2010, of 29 December, on corporate income tax, as amended by Llei 5/2023 (3% minimum effective rate)
- CASS (Andorran Social Security Fund), 2026 reference salary and self-employed contributions (€2,672.52/month, 22% rate)
- Fixed exchange rate 0.86 EUR/USD.
At three profit levels
What you would pay in Andorra depending on what your LLC earns.
| Annual profit | Estimated tax | Effective rate | You would keep |
|---|---|---|---|
| $50,000 | $1,279 | 2.6% | $48,721 |
| $100,000 | $6,279 | 6.3% | $93,721 |
| $250,000 | $21,279 | 8.5% | $228,721 |
Brackets applied (Personal income tax, general base (Llei 5/2014, arts. 35 and 46))
| Up to 24,000 EUR | 0% |
| From 24,000 EUR to 40,000 EUR | 5% |
| From 40,000 EUR to and above | 10% |
And if it were not an LLC
The five cheapest structures from Andorra, distributing all the profit.
| Structure | Corporate | Withholding | You, in Andorra | Total |
|---|---|---|---|---|
| US LLC | $0 | $0 | $6,279 | 6.3%$6,279 |
| UAE free zone | $0 | $0 | $10,000 | 10%$10,000 |
| SL in Andorra | $10,000 | $0 | $0 | 10%$10,000 |
| Hong Kong Ltd | $8,250 | $0 | $9,175 | 17.4%$17,425 |
| Bulgarian EOOD | $10,000 | $4,500 | $4,500 | 19%$19,000 |
Frequently asked questions
Does a US LLC pay tax if I live in Andorra?
The LLC pays no US federal tax if it has no US activity. Andorra taxes its tax residents on worldwide income. The profit of a single-member, transparent LLC earned from services rendered outside Andorra is treated as the owner's business income and is taxed in the personal income tax return for the year it arises, whether or not you withdraw it. The '0/5/10%' scale is technically a flat 10% rate on the general base, adjusted by a €24,000 personal minimum and a 50% rebate on the next tranche (Llei 5/2014, arts. 35 and 46), producing the same effect as three brackets.
How much would I pay in Andorra on $100,000 of profit?
On $100,000 of LLC profit, living in Andorra, you would pay about $6,279 a year: a 6.3% effective rate. The figure comes from applying personal income tax, general base (llei 5/2014, arts. 35 and 46) to the profit converted to EUR.
Is Andorra a territorial country?
No: Andorra taxes its residents' worldwide income. The LLC profit goes into your income tax under the country's rule (worldwide income).
Next
The figure is the start. The structure is the decision.
To see Andorra against the other 37 residences: the full ladder.