Company formation in Andorra
Company formation in Andorra is a Government procedure, not a package. Non-residents usually need a foreign-investment authorisation before a notary can constitute the company.
Taken from the Government’s create a company and constitution pages, and from the Impost sobre Societats note on e-tramits.ad. We do not invent gestoria fees. If a figure below disagrees with the live page, use the live page.
What those pages list
The constitution page lists a NIA, a reserved company name (SL, SLU, SA or SAU), a foreign-investment authorisation if you are a non-resident, share capital paid into an Andorran bank, a public deed before a notary, and Government inscription. The companion page adds tax registration, a trade name at the Comú, and CASS if you will employ people. The registered office has to be in Andorra.
Forming a company is not a residence permit. If you will live here and work on your own account, that is still J.1. A company deed does not create a J.1 place.
Living in Andorra states, as of its 15 September 2026 index, that Compte Propi / official J.1 remains closed to new applications. A Category D note on that site reports a Compte Propi quota closed in October 2025, a February 2026 quota of 150 places reported as fully taken on the day it opened, and, as of September 2026, no new quota and no official news of a change to price or procedure. The same note speculates that a reopen may wait until parliamentary elections due by March 2027, and that procedure and cost may change when that is addressed. That timeline is a practitioner report, not a Government notice. Confirm on Govern.ad and the quota decree before you treat a place as available.
Share capital, as published
The constitution page currently sets minimum share capital at 3,000 euros for an SL and 60,000 euros for an SA, paid into an Andorran account with a bank certificate for the notary. Confirm both figures on the live page before you treat them as the sum you will pay in.
Company tax
The official Impost sobre Societats page states that the general rate is 10 per cent for companies that are tax resident in Andorra. Special regimes exist. This page does not invent reduced rates.
Counsel
The official pages expect statutes that match the name-reservation and foreign-investment filings. Named firms with their own sites are in the directory. Opening the company account is a separate note.
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