{"schemaVersion":1,"passportCode":"AD","passportUrl":"https://multipassrank.com/passport/andorra","scope":"Selected country-topic summaries; not a complete account of citizenship law or personal tax liability. These facts do not change mobility scores.","review":{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"5af2117672c7f20669b480c68713cddc5f706f0fdf5527c07c90ae1d993a5ffd","notes":"Independently opened and read the relevant operative content of all seven primary sources for both topics and all ten facts. Verified the authentic Law 8/2026 BOPA PDF, publication on 3 June and next-day commencement, ordinary twenty-year residence with recent five-year condition, B1 document for under-seventies, separate integration, and conditional nationality loss/decree rules. Requested and rechecked two author corrections: the criminal bar concerns an imposed custodial sentence rather than the offence's possible penalty, and the sworn declaration concerns no prior act intended to undo nationality loss. Read current IRPF Articles 2, 4, 5, 8 and 48, IRNR Articles 1, 3, 4 and 8, government residence FAQ and official B1 description. Also checked the government application link to the BOPA amendment and legal-portal ownership, purpose and informational-consolidation disclaimer. No PR-permit equivalence, automatic citizenship grant, blanket foreign-income exemption or individual treaty result is inferred. Detailed integration exemptions and pending-case treatment remain expressly limited. Approval binds these corrected exact bytes only."},"reviewScope":"A common review is provided only when all topics share one approval. Otherwise consult each topic's review; no collection means no review.","reviews":[{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"5af2117672c7f20669b480c68713cddc5f706f0fdf5527c07c90ae1d993a5ffd","notes":"Independently opened and read the relevant operative content of all seven primary sources for both topics and all ten facts. Verified the authentic Law 8/2026 BOPA PDF, publication on 3 June and next-day commencement, ordinary twenty-year residence with recent five-year condition, B1 document for under-seventies, separate integration, and conditional nationality loss/decree rules. Requested and rechecked two author corrections: the criminal bar concerns an imposed custodial sentence rather than the offence's possible penalty, and the sworn declaration concerns no prior act intended to undo nationality loss. Read current IRPF Articles 2, 4, 5, 8 and 48, IRNR Articles 1, 3, 4 and 8, government residence FAQ and official B1 description. Also checked the government application link to the BOPA amendment and legal-portal ownership, purpose and informational-consolidation disclaimer. No PR-permit equivalence, automatic citizenship grant, blanket foreign-income exemption or individual treaty result is inferred. Detailed integration exemptions and pending-case treatment remain expressly limited. Approval binds these corrected exact bytes only."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"AD","topic":"citizenship","title":"Andorran citizenship by naturalisation","summary":"Andorra's ordinary route combines twenty years of qualifying residence with integration and loss of previous nationalities. The June 2026 amendment changes residence-counting rules and requires a Catalan B1 document from applicants under seventy.","scope":"Ordinary adult naturalisation under Article 11(1), not marriage, descent, school-based, minor-child or exceptional routes.","jurisdiction":"Andorra","routeId":"top20-ad-naturalisation","routeType":"naturalisation","facts":[{"id":"residence","label":"Twenty years, with a recent-residence condition","text":"The ordinary route requires twenty years of principal and permanent residence, which may be interrupted or continuous, plus principal and effective residence during at least the five years immediately before application. The applicant must prove actual qualifying residence; the authority can verify it. The separate ten-year school-based route is not the ordinary baseline.","state":"conditional","sourceIds":["top20-ad-nationality","top20-ad-nationality-2026","top20-ad-application"],"locator":"Nationality Act Articles 7(2), 11(1)–(2); Law 8/2026 Articles 4 and 8, PDF pages 4 and 6; application page Article 11.1","effectiveFrom":"2026-06-04"},{"id":"language","label":"Catalan B1 document for applicants under seventy","text":"Applicants under seventy must provide the official Andorran B1 Catalan diploma or a recognised equivalent. The government identifies B1 as a CEFR level and assesses listening, reading, speaking, writing and language accuracy. The age exception concerns the diploma document; it should not be read as removing every integration requirement.","state":"conditional","sourceIds":["top20-ad-nationality-2026","top20-ad-application","top20-ad-catalan-b1"],"locator":"Law 8/2026 Article 18, new Article 29(1)(f), PDF page 9; application supporting documents; B1 description page 1, European framework and assessed skills","language":{"framework":"CEFR","level":"B1","skills":["listening","reading","speaking","writing","vocabulary, grammar and spelling"]},"effectiveFrom":"2026-06-04"},{"id":"integration","label":"Integration is assessed separately","text":"The administration assesses sufficient integration under the applicable regulations. The law identifies Catalan, Andorran history, geography and institutions as essential considerations and requires objective, non-discriminatory assessment. A language diploma alone does not establish that all naturalisation conditions are satisfied.","state":"conditional","sourceIds":["top20-ad-nationality-2026","top20-ad-nationality"],"locator":"Nationality Act Articles 11(1), 36; Law 8/2026 Article 22, PDF page 11"},{"id":"conduct","label":"Criminal-record and public-interest conditions","text":"An unexpunged conviction imposing at least one year of imprisonment for an intentional offence, or convictions for two or more intentional offences, bars this route. The government may also refuse naturalisation on public-order or national-interest grounds. Completing the residence period therefore does not guarantee citizenship.","state":"conditional","sourceIds":["top20-ad-nationality-2026","top20-ad-nationality"],"locator":"Nationality Act Article 11(3)–(4); Law 8/2026 Article 8, PDF page 6"},{"id":"previous-nationalities","label":"Previous nationalities must be lost","text":"A favourable initial decision is conditional on proving loss of all previous nationalities within five years of notification, together with a sworn declaration that the applicant has taken no action intended to undo that loss. An extension of up to two years is possible where the applicant proves that the renunciation process has begun. The government then grants nationality by decree, effective from the date the previous nationality or nationalities were lost; missing the deadline can cause the conditional decision to lapse.","state":"conditional","sourceIds":["top20-ad-nationality-2026","top20-ad-nationality"],"locator":"Nationality Act Articles 7(1), 28(1)–(4); Law 8/2026 Articles 4 and 17, PDF pages 4, 8–9"}],"limits":["General information, not an individual eligibility assessment. Principal/permanent residence in this law is not equated here with a particular immigration permit or a simple physical-presence day count.","Law 8/2026 took effect on 4 June 2026, the day after BOPA publication, not its 7 May adoption date. Application guidance already includes its language-document requirement. Older integration regulations remain applicable only insofar as compatible with the amended law; detailed exemptions and pending-case treatment require authority confirmation.","The government-owned legal portal's consolidated texts are informational; the BOPA publication is authoritative. Separate involuntary-nationality and nationality-loss provisions are not treated as a general exemption from renouncing previous citizenship when naturalising."],"review":{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"5af2117672c7f20669b480c68713cddc5f706f0fdf5527c07c90ae1d993a5ffd","notes":"Independently opened and read the relevant operative content of all seven primary sources for both topics and all ten facts. Verified the authentic Law 8/2026 BOPA PDF, publication on 3 June and next-day commencement, ordinary twenty-year residence with recent five-year condition, B1 document for under-seventies, separate integration, and conditional nationality loss/decree rules. Requested and rechecked two author corrections: the criminal bar concerns an imposed custodial sentence rather than the offence's possible penalty, and the sworn declaration concerns no prior act intended to undo nationality loss. Read current IRPF Articles 2, 4, 5, 8 and 48, IRNR Articles 1, 3, 4 and 8, government residence FAQ and official B1 description. Also checked the government application link to the BOPA amendment and legal-portal ownership, purpose and informational-consolidation disclaimer. No PR-permit equivalence, automatic citizenship grant, blanket foreign-income exemption or individual treaty result is inferred. Detailed integration exemptions and pending-case treatment remain expressly limited. Approval binds these corrected exact bytes only."},"url":"https://multipassrank.com/passport/andorra/citizenship","disclaimer":"General information, not legal advice or a finding of eligibility. Requirements depend on the route, applicant and filing date. Verify the official instructions before applying."},{"code":"AD","topic":"taxes","title":"Andorra personal taxes and tax residence","summary":"Andorra's personal income-tax scope depends primarily on tax residence and income source. Presence is one residence test, but an economic centre and family presumptions also matter; a passport or residence permit does not itself settle the tax result.","scope":"Baseline individual IRPF and nonresident IRNR framework; not corporate tax, investment planning, a rate calculator or a personalised treaty-residence conclusion.","jurisdiction":"Andorra","facts":[{"id":"residence","label":"Presence or economic centre can establish residence","text":"An individual is tax resident if present in Andorra for more than 183 days in the calendar year, or if the main centre or base of activities or economic interests is there, directly or indirectly. Sporadic absences count toward the presence test unless foreign tax residence is established. Staying below the day threshold alone therefore does not establish nonresidence.","state":"conditional","sourceIds":["top20-ad-irpf","top20-ad-residence-faq"],"locator":"Law 5/2014 Article 8(1)(a)–(b); government IRPF residence FAQ"},{"id":"family-and-special-cases","label":"Family presumptions and special residence rules","text":"Residence is presumed, subject to contrary proof, where the non-legally-separated spouse and minor children are Andorran tax residents under those tests. The law excludes qualifying daily cross-border workers from Spain or France and separately treats specified Andorran diplomatic/international-representation households abroad as residents. These are defined exceptions, not a general citizenship-based income tax.","state":"conditional","sourceIds":["top20-ad-irpf","top20-ad-residence-faq"],"locator":"Law 5/2014 Article 8(2)–(4); cross-border rule requires employment by an Andorran tax-resident company or a foreign company's Andorran permanent establishment"},{"id":"worldwide","label":"Resident income has worldwide scope","text":"IRPF covers a resident individual's income regardless of where it arises or the payer resides, subject to the law's exclusions and exemptions. Its categories include employment, economic activities, real-estate and financial income, capital gains and attributed income. A foreign payer does not by itself make income exempt.","state":"documented","sourceIds":["top20-ad-irpf"],"locator":"Law 5/2014 Articles 2, 4, 5 and 8"},{"id":"nonresident","label":"Nonresidents can owe tax on Andorran-source income","text":"The separate IRNR law taxes nonresident individuals on income classified as arising in Andorra. Domestic source rules, exemptions, permanent-establishment treatment and applicable treaties determine the result; nonresidence is not a blanket exemption from Andorran tax.","state":"conditional","sourceIds":["top20-ad-irnr"],"locator":"Law 94/2010 Articles 1, 3, 4 and 8; detailed source and exemption rules are separate from this baseline"},{"id":"foreign-tax","label":"Foreign-tax relief is limited and documented","text":"For foreign income or gains included in the tax base and taxed abroad, the credit is generally the lower of qualifying foreign tax actually paid and the Andorran tax attributable to that income. Treaty limits and the nature of the foreign tax matter. Unused credit caused by insufficient tax liability can carry to the next three tax periods with supporting documentation; it is not an automatic refund of every foreign tax.","state":"conditional","sourceIds":["top20-ad-irpf"],"locator":"Law 5/2014 Article 48(1)–(4), including similar-tax test, treaty cap, country grouping and evidence requirement"}],"limits":["General information, not personal tax advice. Treaty ties, income classification, exclusions, filing obligations, social contributions and taxation by another country require separate review.","The government-owned legal portal provides informational consolidations, not legally authoritative replacements for BOPA. No headline tax rate or immigration-investment eligibility is inferred from these baseline residence and scope provisions."],"review":{"decision":"approved","reviewer":"/root/top20_korea_finland","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"5af2117672c7f20669b480c68713cddc5f706f0fdf5527c07c90ae1d993a5ffd","notes":"Independently opened and read the relevant operative content of all seven primary sources for both topics and all ten facts. Verified the authentic Law 8/2026 BOPA PDF, publication on 3 June and next-day commencement, ordinary twenty-year residence with recent five-year condition, B1 document for under-seventies, separate integration, and conditional nationality loss/decree rules. Requested and rechecked two author corrections: the criminal bar concerns an imposed custodial sentence rather than the offence's possible penalty, and the sworn declaration concerns no prior act intended to undo nationality loss. Read current IRPF Articles 2, 4, 5, 8 and 48, IRNR Articles 1, 3, 4 and 8, government residence FAQ and official B1 description. Also checked the government application link to the BOPA amendment and legal-portal ownership, purpose and informational-consolidation disclaimer. No PR-permit equivalence, automatic citizenship grant, blanket foreign-income exemption or individual treaty result is inferred. Detailed integration exemptions and pending-case treatment remain expressly limited. Approval binds these corrected exact bytes only."},"url":"https://multipassrank.com/passport/andorra/taxes","disclaimer":"General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances."}],"sources":[{"id":"top20-ad-nationality","publisher":"Government of Andorra / Portal Jurídic","title":"Nationality Act: informational consolidation including Law 8/2026","url":"https://www.portaljuridicandorra.ad/L19951005A","language":"ca","retrievedAt":"2026-09-17"},{"id":"top20-ad-nationality-2026","publisher":"General Council of Andorra / BOPA","title":"Law 8/2026: nationality amendments, published 3 June 2026","url":"https://bopadocuments.blob.core.windows.net/bopa-documents/038056/pdf/CGL_2026_06_01_15_20_23.pdf","language":"ca","retrievedAt":"2026-09-17"},{"id":"top20-ad-application","publisher":"Government of Andorra","title":"Application for Andorran nationality","url":"https://www.e-tramits.ad/tramits/ca/demanda-de-nacionalitat/p/GV100016","language":"ca","retrievedAt":"2026-09-17"},{"id":"top20-ad-catalan-b1","publisher":"Government of Andorra","title":"Official Catalan B1 examination description under Decree 81/2025","url":"https://www.govern.ad/documents/d/guest/b1_descriptiu?download=true","language":"ca","retrievedAt":"2026-09-17"},{"id":"top20-ad-irpf","publisher":"Government of Andorra / Portal Jurídic","title":"Law 5/2014 on personal income tax: informational consolidation","url":"https://www.portaljuridicandorra.ad/L2014005","language":"ca","retrievedAt":"2026-09-17"},{"id":"top20-ad-residence-faq","publisher":"Government of Andorra","title":"IRPF: who is a tax resident in Andorra?","url":"https://www.govern.ad/ca/l/4191384","language":"ca","retrievedAt":"2026-09-17"},{"id":"top20-ad-irnr","publisher":"Government of Andorra / Portal Jurídic","title":"Law 94/2010 on nonresident income tax: informational consolidation","url":"https://www.portaljuridicandorra.ad/L2010094","language":"ca","retrievedAt":"2026-09-17"}],"indicators":{"scope":"These describe the publisher's statistical geography, not benefits acquired by holding its passport. Values from different years are not a like-for-like ranking. No combined quality-of-life score is calculated.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"39a387a50a2aabd1d22f731ee6cac6f5c5ca947272add45f874774511443a18c","notes":"Independently fetched the exact UNDP CSV, complete World Bank series and geography-registry responses, and parsed them using Ruby standard CSV/JSON rather than the author's parser. All 146 outcomes across 73 geographies match: 140 exact native values with provider names and years, and six explicit source-specific nulls (MC/MO HDI; VA/TW both). All ISO mappings and non-aggregate scopes checked, with absent registry entities explicitly qualified. Verified HDR2025/2023 latest HDI, WDI2024 observations and 2026-07-13 update, source licences, attribution, rounding disclosures and no endorsement. The initial candidate's decoded-text UNDP hash was held; this replacement preserves all independently checked observations, records explicit encodings and matches the independently downloaded original bytes: UNDP 61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117, WDI 19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784, registry d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c. Approval binds only these replacement candidate bytes; historic approvals remain unchanged."},"coverage":"reviewed_scope","observations":[{"code":"AD","providerEntityCode":"AND","providerEntityName":"Andorra","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"hdi","sourceId":"undp-hdr2025","period":"2023","value":0.913,"availability":"available","definition":{"label":"Human Development Index","unit":"0–1","precision":3,"description":"UNDP's development measure; not a passport or relocation score."},"source":{"id":"undp-hdr2025","publisher":"UNDP","attribution":"UNDP Human Development Report 2025, composite indices time series. Selected observations; display rounded to three decimals. No endorsement implied.","title":"Human Development Index","url":"https://hdr.undp.org/data-center/documentation-and-downloads","dataUrl":"https://hdr.undp.org/sites/default/files/2025_HDR/HDR25_Composite_indices_complete_time_series.csv","licenceUrl":"https://hdr.undp.org/terms-use","licence":"CC BY 3.0 IGO","edition":"Human Development Report 2025","sourceSha256":"61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117","dataEncoding":"windows-1252"}},{"code":"AD","providerEntityCode":"AND","providerEntityName":"Andorra","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"life_expectancy","sourceId":"wb-life","period":"2024","value":84.188,"availability":"available","definition":{"label":"Life expectancy at birth","unit":"years","precision":1,"description":"Population-level period estimate; not an individual prediction or healthcare-access rating."},"source":{"id":"wb-life","publisher":"World Bank","attribution":"World Bank: World Development Indicators, SP.DYN.LE00.IN; UN World Population Prospects, national statistical offices and Eurostat. Selected observations; display rounded to one decimal. No endorsement implied.","title":"Life expectancy at birth, total","url":"https://data.worldbank.org/indicator/SP.DYN.LE00.IN","dataUrl":"https://api.worldbank.org/v2/country/all/indicator/SP.DYN.LE00.IN?format=json&date=2020:2026&per_page=20000","licenceUrl":"https://data.worldbank.org/summary-terms-of-use","licence":"CC BY 4.0 with World Bank additional terms","edition":"World Development Indicators, updated 2026-07-13","sourceSha256":"19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784","dataEncoding":"utf-8","geographyUrl":"https://api.worldbank.org/v2/country/all?format=json&per_page=400","geographySha256":"d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c"}}]}}