Crypto tax in Andorra
Crypto in Andorra is taxed as a capital gain.
Treatment
taxed as a capital gain
Long-term
Still taxed
Headline rate
10%
As an Andorran tax resident, your crypto disposal gains are taxed as personal income tax capital gains at a flat 10% rate (after a small exemption), with no tax break for long-term holding.
“Digital assets have no specific regime, so they are treated by analogy as capital gains or losses, as defined in Article 24 of the IRPF Law… Gains and losses derived from digital assets are integrated into the savings base and taxed at the general rate of 10 %. There is no withholding or prepayment, and the applicable tax rate is 10 % (savings base).” — Elysium Consulting Firm summarizing Andorran Personal Income Tax (IRPF) Law 5/2014 and subsequent amendments
Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.