Setting up a sports and mountain business in Andorra: instructor, rental, guide
- Updated on
- La rédaction
The short answer
For sport and mountain activities, the regime is: a licence or authorisation specific to the activity. The decisive points are: diplomas, insurance and seasonality, the legal form (sole trader or SL) and the steps specific to the activity. A company set up by a non-resident first goes through foreign investment authorisation.
At a glance
| Criterion | Value |
|---|---|
| Regime | Licence or authorisation specific to the activity |
| Common form | Sole trader or SL |
| Point to watch | Diplomas, insurance and seasonality |
| 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
Ski instructors, mountain guides, equipment rental operators, mountain bike schools and organisers of outdoor activities.
What to know before getting started
- Teaching and supervision require recognised diplomas: check the equivalence of French diplomas.
- Liability insurance is essential for any supervised activity.
- Equipment rental requires premises and stock management from one season to the next.
- Seasonality is the central factor: plan a summer activity if you live off the winter.
- Operating authorisations depend on the activity and the parish.
The steps specific to this activity
- Have the diplomas recognised.
- Take out insurance.
- Obtain the activity licences.
Before these steps, a company set up by a non-resident goes through 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 the CASS is 15.5 %verified on 09/10/2026 of gross salary. Simulate your real cost:
Calculate the cost of an employee
Going further
The 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 carry 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 an international profile if clients are abroad, or the programme for foreign entrepreneurs. The timeline is detailed in the incorporation steps.
Before launching
Have the regime of your activity checked (free, municipal or government licence, regulated profession), along with the premises and the budget: see registered office and the cost simulator.
Work out your own case
Free simulators, built on the official values of this page.
Frequently asked questions
Can a French instructor teach in Andorra?
Subject to recognition of their diplomas under the rules in force.
Do you need specific insurance?
Yes, professional liability insurance suited to the activity.
How do you smooth out seasonality?
By combining winter and summer activities, or by targeting a year-round clientele.
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.