How crypto tax works in Andorra
Andorra's digital-assets law frames crypto taxation at 10% on gains regardless of holding period, with the first EUR 3,000 of savings-type income exempt annually.
Disposals into fiat realise gains against documented costs, staking and mining rewards enter as income, and business trading follows the same 10% maximum.
Banks increasingly onboard crypto clients with source-of-funds proof, while DAC8-style cooperation extends visibility from 2026.
Tax rates at a glance
- Crypto gains tax
- 10%
- Savings exemption
- EUR 3,000
- Business trading
- 10%
- Mining rewards
- Taxable
- Staking rewards
- Taxable
- Framework law
- Law 24/2022
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
Long-term holdersActive tradersExpatsFoundersMiners
Watch out for
- No holding discount means duration never softens the 10%, which inverts planning imported from clock-based neighbours.
- Residence substance decides access: passive-resident and active-resident tracks carry different presence and activity conditions.
- Bank onboarding needs full source-of-funds trails, which informal histories cannot supply regardless of the tax answer.
- MiCA does not apply directly in non-EU Andorra, so EU-licence assumptions fail for Andorran operations.
Frequently asked questions
How is crypto taxed in Andorra?
Gains face 10% regardless of holding period under the digital-assets framework, with EUR 3,000 of savings income exempt annually.
Is there a holding discount in Andorra?
No. The 10% applies whether held a week or a decade, unlike German or Portuguese clock regimes.
Do Andorran banks accept crypto clients?
Increasingly yes with full source-of-funds proof. Unlicensed or undocumented histories face rejection regardless of amounts.