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Andorimo, real estate and company formation in Andorra

Opening a hotel, guesthouse or tourist accommodation business in Andorra

The short answer

For tourist accommodation, the regime is: a licence or authorisation specific to the activity. The decisive points are: restrictions on tourist housing, the legal form (SL or SA) and the steps specific to the activity. A company created by a non-resident first goes through the foreign investment authorisation.

In brief

CriterionValue
RegimeLicence or authorisation specific to the activity
Common formSL or SA
Point of vigilanceRestrictions on tourist housing
Minimum capital of an SL3,000 €verified on 09/10/2026
Corporate income tax10 %verified on 09/10/2026

Who it is for

People planning hotels, guesthouses, hostels and bed and breakfasts in a ski resort or in town.

What to know before getting started

  • The rules on housing for tourist use have been tightened in recent years: check the applicable framework before buying or renting a property.
  • A foreign investor cannot acquire tourist apartments: see the purchase limit checker.
  • The operating authorisation depends on the type of establishment and the parish.
  • Seasonal staff need housing solutions.
  • Taxation (IGI, contributions, local taxes) is calculated differently depending on whether you let to individuals or run a hotel.

The steps specific to this activity

  1. Check the tourist status of the property in question.
  2. Apply for the authorisations of the parish and of the Govern.
  3. Draw up a seasonal financing plan.

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 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

Figures common to every activity

SubjectBenchmark
Corporate income tax10 %verified on 09/10/2026
IGIGeneral 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 SL3,000 €verified on 09/10/2026
Employee at the legal minimum1,568.66 €verified on 09/10/2026 gross + 15.5 %verified on 09/10/2026 employer contribution
Foreign investment authorisationDecision within 2 monthsverified on 09/10/2026, silence = refusal
Annual accountsDrawn up within 6 monthsverified on 12/10/2026, filed within 1 monthsverified on 12/10/2026 after approval

Which residency for 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 the 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 validated (free, municipal or government licence, regulated 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

Can you buy to let on Airbnb?

The rules on tourist housing are strict and have changed: check the permitted use before any purchase.

Can a foreigner buy a tourist apartment?

No, according to the limit that applies to foreign investors.

What legal form for a hotel?

An SL or an SA, depending on the size and the structure of the partners.

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.

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