Setting up as an independent consultant in Andorra: consultant, freelance
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The short answer
For independent consulting, the regime is: a free activity, outside sector-specific licences. The decisive points are the real substance of the activity in Andorra, the legal form (sole trader or SLU) and the steps specific to the activity. A company created by a non-resident first goes through the foreign investment authorisation.
At a glance
| Criterion | Value |
|---|---|
| Regime | Free activity, outside sector-specific licences |
| Common form | Sole trader or SLU |
| Point of vigilance | Real substance of the activity in Andorra |
| Minimum capital of an SL | 3,000 €verified on 09/10/2026 |
| Corporate income tax | 10 %verified on 09/10/2026 |
Who it is for
Consultants in strategy, corporate finance, HR or interim management, engineers or trainers who work mainly for clients abroad.
What to know before you start
- Your residency and your activity must be consistent: working from Andorra for French clients means no longer having your centre of interests or effective management in France.
- The choice between sole trader and single-member company depends on your turnover, your need to limit liability and how you want to pay yourself.
- The contracts with your French clients must state the place where the service is performed and that invoicing is done from Andorra.
- IGI applies depending on the nature of the service and the location of the client: have the treatment of your invoices confirmed before the first one.
- A regulated activity (legal advice, chartered accountancy, certain financial advice) cannot be practised freely: see the page on regulated professions.
The steps specific to this activity
- Check that the activity is not a regulated profession.
- Register the activity and obtain the corresponding parish licence if one is required.
- Register for IGI and CASS.
Before these steps, a company created by a non-resident goes through the foreign investment authorisation: decision within 2 monthsverified on 09/10/2026, silence meaning refusal. See the incorporation steps.
The cost of an employee
If you hire, the employer contribution to CASS is 15.5 %verified on 09/10/2026 of gross salary. Simulate your real cost:
Calculate the cost of an employee
Going further
Figures common to every activity
| Topic | Benchmark |
|---|---|
| Corporate income tax | 10 %verified on 09/10/2026 |
| IGI | General rate of 4.5 %verified on 09/10/2026; below 40,000 €verified on 09/10/2026 of turnover, you are not considered a business operator |
| Minimum capital of an SL | 3,000 €verified on 09/10/2026 |
| Employee at the legal minimum | 1,568.66 €verified on 09/10/2026 gross + 15.5 %verified on 09/10/2026 employer contribution |
| Foreign investment authorisation | Decision within 2 monthsverified on 09/10/2026, silence = refusal |
| Annual accounts | Drawn up within 6 monthsverified on 12/10/2026, filed within 1 monthsverified on 12/10/2026 after approval |
Which residency to support this activity
Depending on your situation: self-employed residency (stake above 34 %verified on 12/10/2026 in the company and effective management), professional with international projection if the clients are abroad, or the programme for foreign entrepreneurs. The timeline is detailed in the incorporation steps.
Before you launch
Have the regime of your activity confirmed (free, municipal or government licence, qualified profession), along with the premises and the budget: see domiciliation and the cost simulator.
Work out your own case
Free simulators, built on the official values of this page.
Frequently asked questions
Do I need to set up a company to be a freelancer in Andorra?
No, you can operate as a sole trader. A single-member company becomes useful to limit liability and to organise how you pay yourself.
Do my French clients pay IGI?
The treatment depends on the nature of the service and where the client is located. Have your gestor confirm this before you issue your invoices.
What residency status for a consultant?
See self-employed active residency, which requires a genuine business plan.
Going further
Official sources
This information is general and is not personalised legal, tax or financial advice. It is verified as of the date shown and may change.