AD • CRYPTO TAX GUIDE 2026

Crypto Tax in Andorra (2026 Guide)

Statutory fiscal regulations, capital gains brackets, staking yields, mining rules, and holding period exemptions in Andorra.

01 Select Tax Jurisdiction

Andorra EUR · AD

02 Select Included Transaction Types Select all that apply

💹 Capital Gains (Disposals)

Crypto → Fiat Sale CGT Crypto ↔ Crypto Swap CGT NFT Sale / Flip CGT DeFi Liquidity Exit CGT

⛏️ Ordinary Income Events

Staking & Validation Income Mining Rewards Income Airdrops & Forks Income DeFi Lending Yield Income

03 Gain / Income Amount EUR (€)

€

04 Asset Holding Duration 📅 Long-Term (≥{months}m)

Years

Months

Total Time Held 14 Months

QUALIFIES FOR LONG-TERM RATE (HELD ≥ 12 MONTHS)

Holding duration exceeds statutory threshold (12m). Preferential rate applies.

📡 Instant calculation active · Updates dynamically as parameters change

TAXLE RECEIPT FY 2026

Andorra REF: CRYPTO-AD-2026

Estimated Tax Due € 0 ✅ 100% Tax-Free

Effective Rate 0.0%

Proceeds − Basis − Fees —

Net Taxable Amount € 50,000

Tax Liability (−) – € 0

Net Retained Profit € 50,000

📋 STATUTORY RULE APPLIED

🎉 100% Tax-Free under applicable statutory rules!

Crypto → Fiat

🛡️ VERIFIED DATA

Last reviewed on 2026-08-20 • Reviewed by Taxle International Tax Research Team

🏛️ Departament de Tributs i de Fronteres d'Andorra ↗

TAX YEAR 2026

Quick Tax Facts — Andorra

Legal Classification Digital Asset / Personal Capital Gain (Llei 24/2022 d'actius digitals)

Short-Term CGT 10% Flat Rate (with first €3,000/yr capital income exempt)

Long-Term CGT 10% Flat Rate

Staking & Mining Tax 10% Flat Personal Income Tax Rate (IRPF)

Holding Exemption None / Immediate

Exemptions / Thresholds €3,000 annual exemption on capital income; €24,000 general income allowance

Filing Forms Declaració de l'IRPF (Departament de Tributs i Fronteres)

Filing Deadline September 30 of the following year

Taxable vs Non-Taxable Digital Asset Events

Event Type	Taxable?	Fiscal Treatment & Notes
Crypto to Fiat	TAXABLE	Realized gains taxed at 10% after €3,000 capital income exemption
Crypto to Crypto Swap	TAX-FREE	Exempt from taxation under Andorran Digital Assets Act until exchanged for fiat

📐 Cost Basis Accounting & Matching Rules

Accepted Accounting Method: FIFO

In Andorra, digital asset investors must maintain comprehensive transaction records including timestamps, transaction hashes, acquisition cost in EUR, and fair market valuation at disposition.

📝 Reporting Requirements & Tax Forms

Statutory Tax Forms: Declaració de l'IRPF (Departament de Tributs i Fronteres)

Annual Filing Deadline: September 30 of the following year

Tax declarations must reflect realized gains across all custodial exchange accounts and self-hosted non-custodial wallets.

🌍 Tax Residency & Exit Taxation

Active or passive residency categories (minimum 90-183 days). Andorra does not levy exit taxes on departing individuals.

🏛️ Official Government & Tax Authority Sources

All data on this page is cross-referenced with statutory guidelines published by the national revenue authority:

🏛️ Departament de Tributs i de Fronteres d'Andorra ↗

FAQ

Frequently Asked Questions about Crypto Tax in Andorra

Clear answers to common questions about cryptocurrency taxation, compliance, and reporting.

What is the crypto tax rate in Andorra?

Andorra imposes a maximum flat income tax rate of 10% on realized cryptocurrency gains against fiat, with the first €3,000 of capital income being completely tax-exempt.

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Tax & Legal Disclaimer

This page provides educational and informational guidance on cryptocurrency taxation. Rates and regulations are approximate and subject to change. Consult a certified tax advisor or accountant for personalized tax planning.