Fiscale
Immigration
14/10/2026
Trading taxation in Andorra: rates, status and exit tax
In Andorra, capital gains on shares are exempt where the holding is below 25% and other trading gains are taxed at 10%, compared with 31.4% in France in 2026. The guide sets out the regime applicable to each instrument, the line between private asset management and professional activity, a worked example on 100,000 euros of gains and the consequences of leaving France.



