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Andorra Tax Filing Guide: Departament de Tributs, Deadlines 2026

Andorra's tax filing system is managed by the Ministeri de Finances — Departament de Tributs i Fronteres. Individual tax returns are due by April 30 following the tax year. Corporate tax returns are due by March 31. IGI returns are filed monthly or quarterly. Here is how tax filing works in 2026.

The Departament de Tributs i Fronteres operates an electronic tax filing system. All tax returns, payments, and correspondence are handled through the online portal. Taxpayers must register for an account using their tax identification number (NRT). The system supports filing for personal income tax, corporate income tax, IGI, withholding tax, and social contributions. Personal tax overview →

Real-world example: A freelance consultant earning €80,000 in 2025 must file their annual personal tax return by April 30, 2026. They log into the online portal, declare their income and deductions, and pay any balance due. An employee with only Andorran salary income (tax fully withheld) generally does not need to file. A company with €500,000 turnover files CIT by March 31 and monthly IGI returns. Residency and tax obligations →

Filing Deadlines 2026

  • Individual income tax: April 30 following the tax year (e.g., 2025 return due by April 30, 2026)
  • Corporate income tax: March 31 following the tax year
  • IGI (monthly): By the prescribed date following the month
  • IGI (quarterly): By the prescribed date after the quarter ends
  • Withholding tax: Monthly remittance deadlines
  • CASS contributions: Monthly with payroll remittance

Taxpayers should note that if a deadline falls on a weekend or public holiday, it typically shifts to the next business day.

Online Filing Portal

The Departament de Tributs i Fronteres online portal is the central platform for all tax interactions. Key features include:

  • Registration: Taxpayer registration, IGI registration, and CASS registration
  • Filing: Online submission of all tax returns with pre-filled data where available
  • Payment: Online payment via bank transfer or card
  • Notifications: Electronic notifications regarding assessments, audits, and reminders
  • Certificates: Download tax clearance certificates, certificates of residency, and IGI registration certificates

The portal is available in Catalan, Spanish, French, and English.

Penalties for Late Filing and Payment

  • Late filing: Fines ranging from €300 to €6,000 depending on the type of return, delay period, and taxpayer category
  • Late payment: Interest at the statutory rate on the unpaid tax amount
  • Non-filing: Higher penalties for failure to file without reasonable cause
  • Incorrect filing: Penalties for understatement of tax liability

Voluntary disclosure before an audit may result in reduced penalties. The Departament de Tributs i Fronteres offers installment payment arrangements for taxpayers unable to pay in full.

Record Keeping Requirements

Taxpayers must maintain records for a minimum of 5 years from the end of the tax year. Required records include accounting books and records, invoices and receipts, bank statements, contracts, payroll records, and tax returns. Records may be requested during tax audits. Electronic records are acceptable provided they are accessible and printable.

Do I need a tax agent or accountant to file?

Individuals with simple tax affairs (employment income only) can file themselves through the online portal. Businesses, self-employed individuals, and taxpayers with complex affairs are strongly advised to use a licensed tax advisor or gestor.

What happens if I cannot pay my tax bill on time?

If you cannot pay by the deadline, file the return on time to avoid late filing penalties. Then contact the Departament de Tributs i Fronteres to arrange an installment payment plan. Interest will continue to accrue on the unpaid amount.

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