Opening a hotel, guesthouse or tourist accommodation business in Andorra
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- La rédaction
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
| Criterion | Value |
|---|---|
| Regime | Licence or authorisation specific to the activity |
| Common form | SL or SA |
| Point of vigilance | Restrictions on tourist housing |
| 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
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
- Check the tourist status of the property in question.
- Apply for the authorisations of the parish and of the Govern.
- 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
| Subject | 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 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.
