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In Andorra, crypto gains are taxed as savings income under personal income tax (IRPF) at 10%, with the first €3,000 of net gains each year exempt. Every disposal is a taxable event — including crypto-to-crypto swaps — but you can use accounting methods other than FIFO, and losses offset gains. There is no separate crypto tax and no wealth tax on holdings.
Andorra treats cryptocurrency under its existing tax framework rather than a bespoke crypto tax. The relevant laws are Law 5/2014 on Personal Income Tax and Law 24/2022 on Digital Assets. For an individual who is an Andorran tax resident:
The gain is the euro sale value minus the euro acquisition cost. Unlike Spain, Andorra does not mandate FIFO — any justified, consistent method (such as LIFO or average cost) is accepted, which gives room to plan the order in which lots are sold. Keep clean records: exchange exports, wallet histories and euro valuations at each transaction date.
All of the above applies only if you are an Andorran tax resident — more than 183 days a year in the country, or your centre of vital interests there. Moving crypto wealth to a country that still considers you tax resident does nothing. And your departure country may tax the gain that accrued while you lived there, or apply an exit charge. High-value crypto relocations need proper cross-border planning, not just an Andorran address.
10% on net gains, under the personal income tax savings base, with the first €3,000 of gains each year exempt.
Yes. Every disposal, including swapping one cryptocurrency for another, realises a gain or loss in euro terms and is a taxable event.
No. Andorra has no wealth tax, so holding cryptocurrency is not taxed regardless of value.
No. Unlike Spain, Andorra accepts other consistent, justifiable methods such as LIFO or average cost.
Mining is treated as a business activity, usually carried out through an Andorran company taxed at the 10% corporate rate.
Last reviewed: 3 September 2026. General information, not tax advice; digital-asset tax rules are evolving and this page may become out of date. Confirm your position with a licensed Andorran tax advisor. Speak to our team.
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