Andorra's Residence for Scientific, Cultural and Sporting Interest enables foreign nationals with internationally recognized talent in science, culture, or sports to reside in the Principality. It targets scientists, artists, athletes, entertainers, writers, and other persons with distinguished achievements who wish to establish residence while maintaining professional activities on an international level. At least 85% of professional services must be performed outside Andorra.
The initial authorization lasts 2 years. Renewals follow a progressive schedule: 2 years for the first renewal, 3 years for the second, and 10 years for subsequent renewals. Permanent residence is available after 7 years of continuous legal residence. Renewal requires demonstrating continued international recognition and income sufficiency. Note that the Catalan language requirement (A1 for first renewal, A2 for second renewal) introduced by Llei 6/2024 does not yet apply to this category; it is scheduled to extend to residence-without-work permits within five years of the law coming into force (by 2029).
Spouses and dependent children may be included. Each dependant requires a €12,000 non-refundable AFA contribution (under Llei 2/2026), proof of additional annual income of approximately €18,304, a €500 application fee, their own health insurance, and criminal record certificates (for adults). Dependant authorizations are linked to the principal holder's authorization.
Andorra's personal income tax (IRPF) applies to residents spending 183+ days per year: 0% on income up to €24,000, 5% between €24,001–€40,000, and 10% above €40,000. Capital gains are taxed at 10% with a €3,000 exemption. Since this permit only requires 90 days of residence, holders spending fewer than 183 days are generally not tax residents. No wealth tax, inheritance tax, or gift tax. Andorra has double taxation agreements with Spain, France, Portugal, Luxembourg, and other countries.
Applicants must first secure accommodation in Andorra and open an Andorran bank account. Foreign documents must be translated into Catalan, Spanish, or French by a sworn translator and apostilled. The complete application is submitted in person at the Immigration Service with all documentation, along with the €2,500 application fee (€500 per dependant). Processing takes a maximum of 2 months. Upon approval, the €50,000 AFA contribution must be paid (now a final, non-refundable contribution under Llei 2/2026) and biometric registration completed. Registration with the local parish (Comú) is required within 3 months.
Holders may not engage in salaried employment in Andorra. At least 85% of professional services must be performed outside the country. Holders may manage their own assets and serve as unpaid administrators of entities in which they hold at least 50% participation.