How inheritance tax works in Andorra
Andorra does not levy a standalone inheritance tax or estate tax, and there is no general gift tax regime for ordinary private transfers.
Succession planning still matters. For Andorra-based assets, families need to think about wills, legal heirs, company share transfers, bank release procedures and the civil-law framework that applies to the estate.
Tax rates at a glance
- Inheritance tax
- 0%Zero
- Estate tax
- 0%
- Gift tax
- 0%
- Probate tax
- 0%
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
InvestorsFamily officesExpatsHigh earnersFounders
Watch out for
- No inheritance tax does not mean no administration. Bank accounts, company shares and real estate can still need paperwork before beneficiaries can access them.
- Real estate transfers can still bring property-transfer or plusvàlua costs depending on how the asset changes hands.
- Heirs resident outside Andorra can still face tax reporting or inheritance tax in their own country.
Frequently asked questions
Does Andorra have inheritance tax?
No. Andorra does not impose a standalone inheritance tax on assets passing to heirs.
Does Andorra tax gifts?
Not under a general gift-tax regime for ordinary private transfers.
Do expats still need a will in Andorra?
Yes. A will helps avoid delays and disputes even when no Andorran inheritance tax is due.