Andorra · Residence · Passive residence

Andorra residence permit: passive residence (residència sense activitat lucrativa)

An Andorran residence permit without the right to work for those ready to place from EUR 1,000,000 in Andorran assets and genuinely live in the country for at least 90 days a year. The conditions changed in 2026: the threshold rose from EUR 600,000 and the AFA payment became non-refundable. Income tax is capped at 10%, the indirect tax IGI is 4.5%. This is residence, not citizenship: the Indian passport stays.

Facts verified October 8, 2026 against official sources · Sources

Conditions in brief

Facts verified October 8, 2026 against official sources · Sources

Legal basis
Immigration Law 9/2012, Art. 95–97as amended by Law 2/2026 of 22 January 2026 (Omnibus): the investment rose from EUR 600,000 to EUR 1,000,000 and the AFA payment became non-refundable
Investment
EUR 1,000,000 in Andorran assetsproperty (each unit above EUR 800,000), shares in Andorran companies, debt instruments and funds (no longer than 36 months, then reinvested), government debt, life insurance, a non-interest deposit with the AFA; EUR 400,000 if placed in the Housing Fund (Fons d'Habitatge)
AFA payment
EUR 50,000 + EUR 12,000 per dependantnon-refundable, retained by the State; returned only if the initial permit is refused
Income and work
above 300% of the minimum wageplus 100% per dependant; no work in Andorra, only managing your own assets and an unpaid director role in a company where you hold 50% or more
  • Passive residence is a residence permit without the right to work under Articles 95–97 of Immigration Law 9/2012. Law 2/2026 of 22 January 2026 raised the investment threshold from EUR 600,000 to EUR 1,000,000 and made the AFA payment non-refundable. The old figures (EUR 600,000, refundable deposit of EUR 47,500 + 9,500) no longer apply, although agency websites still quote them.
  • Investment: EUR 1,000,000 in Andorran assets — property (each unit above EUR 800,000), company shares, debt instruments and funds (for a maximum of 36 months, then moved into another asset), government debt, life insurance, a non-interest deposit with the AFA; EUR 400,000 if placed in the Housing Fund. The deadline for the investment is 6 months from filing, plus 6 in force majeure; without proof the permit is cancelled.
  • AFA payment: EUR 50,000 for the main applicant and EUR 12,000 for each dependant, non-refundable and retained by the State; returned only if the initial permit is refused. The processing fee is EUR 2,500 plus EUR 500 per dependant.
  • Conditions of the status: live in Andorra at least 90 days a year, income above 300% of the annual minimum wage (plus 100% per dependant), owned or rented housing, insurance for illness, disability and old age. The first permit is for 2 years, then 2, 3 and 10 years. A decision within 2 months, issued within the government quota.
  • Taxes on becoming tax resident (183 days): IRPF at 10% with a EUR 24,000 exempt minimum and a relief that gives an effective 5% on income between EUR 24,000 and 40,000; IGI at 4.5%. An Andorran residence card gives no right to live or work in the Schengen area: Andorra is in neither the EU nor Schengen. The Indian passport is untouched.

What you get

Low taxes without the myths

IRPF at 10% with a EUR 24,000 minimum and a 50% relief on income up to EUR 40,000; IGI at 4.5%. The rate applies to a tax resident, not to a cardholder: 183 days a year or the centre of your interests in the country.

A budget fixed by law

EUR 1,000,000 (or EUR 400,000), EUR 50,000 plus EUR 12,000 per dependant, a EUR 2,500 fee. The investment remains yours; the AFA payment does not.

The family under the same rules

Spouse or partner, minor children, children under 25 in education and dependent parents, together with you or later through reunification.

No business and no jobs to create

No need to set up a company and hire staff, as under active residence. The only condition is passive income and the investment.

A long-term status

After the second renewal permits are issued for 10 years. The minimum presence stays at 90 days a year.

A small country between Spain and France, passport untouched

Mountains, safety, short distances. For a family ready to tie its daily life to Andorra, not just to hold a card; and as residence, not citizenship, it leaves the Indian passport as it is.

Official requirements

Facts verified October 8, 2026

Investment of EUR 1,000,000 in Andorran assets
Permanent and effective: property in Andorra (each unit above EUR 800,000), shares in the capital of Andorran companies, debt instruments of Andorran issuers and funds under Andorran law (no longer than 36 months, then moved into another asset), government debt instruments, life insurance with Andorran companies, a non-interest deposit with the AFA. EUR 400,000 if placed directly or indirectly in the Housing Fund (Art. 96.1 of Law 9/2012 as amended by Law 2/2026).
AFA payment
EUR 50,000 for the main applicant and EUR 12,000 for each dependant granted the status. The payment is final and non-refundable except where the initial permit is refused; once the permit is granted, the AFA transfers the sum to the Ministry of Finance (Art. 96.2).
Investment deadline
At filing you sign an undertaking to make the investment within 6 months; a further 6 months only in force majeure or through a third party's fault. Without documentary proof of the investment the permit is cancelled (Art. 96.3).
90 days of residence and no work
Principal and effective residence in Andorra for at least 90 days per calendar year without employment or professional activity. Managing your own assets and an unpaid director role in a company where you hold at least 50% are permitted (Art. 95).
Income
Annual income above 300% of Andorra's minimum wage plus 100% for each dependant, proven by a pension certificate, bank statements or income from capital. From 1 July 2026 the minimum wage is EUR 1,568.67 a month, so the threshold for a single applicant is about EUR 56,500 a year.
Housing, insurance, age
Owned or rented housing meeting the minimum habitability conditions, or a purchase in progress to be completed within a year. Insurance for illness, disability and old age for the whole period; children under 18 and persons over 60 need health cover only. Adult and with legal capacity (Art. 90).
Quota, certificates, medical check
Permits are issued within a quota approved by government decree (the latest is Decree 74/2026 of 11 March 2026). Police certificates from the countries of nationality and residence with an apostille, a medical check at the Immigration Service, and registration with the parish within 3 months of the grant.

Government fees and timelines

Investment in Andorran assetsEUR 1,000,000
EUR 400,000 if placed in the Housing Fund; property from EUR 800,000 per unit
AFA paymentEUR 50,000 + EUR 12,000 per dependant
non-refundable; returned only if the initial permit is refused
Fee for the initial permitEUR 2,500 + EUR 500 per dependant
per procedure card D.1 on e-tramits.ad
Renewal feeEUR 56.15
per procedure card D.2; filed within the 6 months before expiry
Processingup to 2 months
maximum decision term under the regulation
Investment deadline6 months
plus 6 in force majeure; then proof of the investment to the Immigration Service

How the process works

  1. Diagnosis and choice of investment1–2 weeks

    We check nationality, source of funds, income and family composition. We choose the asset for the EUR 1,000,000 or the Housing Fund for EUR 400,000, and calculate the AFA payments and the income threshold.

  2. Dossier preparation3–6 weeks

    Apostilled police certificates, proof of income and funds, lease or purchase contract, insurance, translations, the undertakings on investment and residence.

  3. Filing with the Immigration Serviceby appointment

    Filing in person by prior appointment, payment of the EUR 2,500 fee, the EUR 50,000 payment to the AFA, medical check. There is no online filing for this procedure.

  4. Processingup to 2 months

    Maximum decision term under the regulation. We answer requests for further documents immediately so as not to lose the place in the quota.

  5. Investment and registrationup to 6 months

    We make the investment, prove it to the Immigration Service, register with the parish within 3 months of the grant and collect the residence card.

  6. Living in the status and renewals2, 2, 3, then 10 years

    At least 90 days a year, the investment and income maintained, insurance in force. Renewal is filed within the 6 months before expiry.

How people actually use it

The official conditions are above. Below is how the programme works in real life, from our cases and research.

Andorra is a place to live, not a 'card just in case'

Andorra is worth considering as a place to live and plan taxes when the family is genuinely ready to tie its daily life to the country. Ninety days a year and EUR 1,000,000 of tied-up capital are a decision about a country, not the purchase of a document.

Old figures do not reflect the budget

Offers of passive residence for EUR 400,000–600,000 are out of date: the law sets a total threshold of EUR 1,000,000 and a separate non-refundable payment. We check every figure against the BOPA.

A low rate does not exempt every income

A 10% IRPF does not mean every kind of income is automatically exempt. Nor should the minimum stay for the permit be confused with the conditions for tax residence: they are different tests.

The card does not open Schengen

An Andorran card does not give the right to live or work without restriction in the Schengen area. We assess Andorra through the full cost of holding the status, the structure of the family's income and the practicalities of life there.

Andrey Boyko

Andorra is worth considering as a place to live and plan taxes when the family is genuinely ready to tie its daily life to the country. Old offers of passive residence for EUR 400,000–600,000 do not reflect the updated budget: the law now sets a total investment threshold of EUR 1 million plus a separate non-refundable payment.

A low income-tax rate does not mean every kind of income is automatically exempt. Nor should the minimum stay for keeping the residence permit be confused with the conditions for becoming a tax resident — they are different tests.

We assess Andorra through the full cost of holding the status, the structure of the family's income and the practicalities of life there. For an Indian family the appeal is that this is residence, not citizenship — the Indian passport stays. But note the limits: an Andorran card does not give the right to live or work without restriction in the Schengen area, and the EUR 1 million commitment needs remittance planning for residents of India under LRS.

Andrey Boyko, Founder & Managing Partner · September 11, 2026

Passive or active residence: which to choose

Passive residenceActive residence through your own company
WorkNot allowed; managing your own assets and an unpaid director role with a 50%+ holdingWork in your own Andorran company
Entry conditionInvestment of EUR 1,000,000 (EUR 400,000 in the Housing Fund)More than 34% of an Andorran company, a seat on its management body and effective management
AFA paymentEUR 50,000 + EUR 12,000 per dependant, non-refundableEUR 50,000; exemption for digital-economy, entrepreneurship and innovation companies
PresenceFrom 90 days a yearPermanent and effective residence
First term2 years1 year
Renewals2, 3, then 10 yearsThree times for 2 years, then 10 years
FamilyUnder Articles 91–92: spouse, partner, children, dependent parentsUnder the reunification rules for working residents

Conditions under Law 9/2012 as amended by Law 2/2026 (Art. 28 ter, 38 ter, 95–96) and the e-tramits.ad procedure cards as at 2 October 2026; re-checked on the filing date.

Who the programme is for

Who this programme suits in our practice.

Owners of businesses outside Andorra

You manage your companies remotely and live on dividends. In Andorra you may be an unpaid director of a company where you hold at least 50%, but you may not be employed or self-employed.

Rentiers and investors

Income from capital, property and funds. The 10% IRPF with a EUR 24,000 exempt minimum applies to a tax resident (183 days), which is not the same as the 90 days needed for the permit.

Families relocating together

Spouse or partner, children and dependent parents are included under the same rules: EUR 12,000 more to the AFA and 100% of the minimum wage more on the income threshold for each.

Those comparing Andorra with Switzerland and Malta

Fixed amounts and low taxes against EUR 1,000,000 of tied-up capital and life in a country with no airport. For Indian families the passport stays, but the EUR 1,000,000 commitment needs remittance planning under LRS. We cost the full price of holding the status, not the rate.

Service packages

Our fee depends on the family composition and the investment chosen. We send the quote in reply to your message.

Turnkey filing

Main applicant

  • Free preliminary audit: nationality, source of funds, income, criminal record, refusal risks
  • Choice of investment: property, shares, debt instruments, funds, life insurance, AFA deposit or the Housing Fund
  • Dossier: apostilled police certificates, proof of income, insurance, housing, translations
  • Filing with the Immigration Service (Servei d'Immigració), medical check, AFA payment, replies to requests
  • Control of the 6-month investment deadline, registration with the parish (Comú), residence card

Fees of licensed local lawyers and authorised agents are charged separately at their rates

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Turnkey filing + family

Applicant with spouse, children or parents

  • Everything in the Turnkey filing package
  • Income threshold and AFA payments calculated for the family composition
  • Dossier for each family member and simultaneous filing or later reunification
  • Insurance for each person by age (under 18 and over 60: health cover only)
  • Renewals: after 2 years, then 2, 3 and 10 years

Fees of licensed local lawyers and authorised agents are charged separately at their rates

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Residence for the whole family: who can be included

For Garant IN the family is a core value: passive resident status is arranged for your relatives together with you or later under Articles 91–92 of Law 9/2012. Below are the 2026 conditions from the law and the regulation, without generic phrases.

  • Spouse or partner

    A spouse not legally or de facto separated (only one, even if your personal law allows otherwise), or a partner in a stable union formed under the law. They receive the same status for the same terms as you and may not work in Andorra either. The AFA payment is EUR 12,000, and the main applicant's income threshold rises by 100% of the minimum wage.

  • Children

    Minor children of yours and of your spouse or partner (adoption with proof of recognition in Andorra); adult children with a disability in your care; children aged 18 to 25 whose main activity is education; other dependent descendants and wards. Children under 18 need health insurance only. For each: EUR 12,000 to the AFA and a EUR 500 fee.

  • Dependent parents

    Parents of yours or of your spouse or partner, economically or personally dependent on you under their personal law; there is no minimum age. Over 60 they need health insurance only instead of full cover. Later reunification is possible with proven means, housing, insurance and a medical check (Art. 92). This fits the multi-generation households we often see from India.

  • Family budget

    One investment per family: EUR 1,000,000 (or EUR 400,000 in the Housing Fund). AFA payment: EUR 50,000 for you plus EUR 12,000 for each person; a couple with two children pays EUR 86,000. Income: above 300% of the minimum wage plus 100% for each person; at EUR 1,568.67 a month that is about EUR 56,500 a year for you and about EUR 18,800 per dependant, so about EUR 113,000 for a couple with two children. Fees: EUR 2,500 plus EUR 500 each. For funds sent from India, the EUR 1,000,000 and the payments are planned within the LRS cap of USD 250,000 per person per financial year, usually across family members and years.

Filing is together with the main applicant or later through reunification; on simultaneous filing the decisions are issued together within the 2-month maximum. Adult family members need apostilled police certificates and a medical check. Garant IN's migration programme experts check each member's documents in advance to rule out a refusal for an individual applicant. Verified on 2 October 2026 against Law 9/2012 as amended by Law 2/2026 and the e-tramits.ad procedure cards.

Garant IN

What we do that others will not

The conditions are the same for every applicant. The difference is whether Andorra was costed for you under the 2026 law and at the full cost of holding the status, not from an article with five-year-old figures.

  1. 2026 figures, not 2019 ones

    Investment EUR 1,000,000, non-refundable payment EUR 50,000, property from EUR 800,000 per unit, 36 months for debt instruments. The old EUR 600,000 and the refundable deposit went in 2026; we check every figure against the BOPA on the filing date.

  2. The full cost of holding, not the rate

    Tax, the AFA payment, the cost of money tied up for years, housing and life in the mountains are added into one figure and compared with Switzerland and Malta against your goals.

  3. An investment chosen for liquidity

    Property from EUR 800,000 per unit, shares, bonds, funds, life insurance or the Housing Fund at EUR 400,000: we choose the asset by exit and risk, not by the seller's convenience.

  4. 90 days and 183 days are different tests

    The minimum for the permit does not make you a tax resident, and tax residence does not cancel obligations in your previous country. We work through the income structure before the move, including the Indian tax residency position.

  5. Straight talk on Schengen, LRS and citizenship

    An Andorran card gives no right to live and work in the EU, the EUR 1,000,000 needs remittance planning under LRS for India-resident applicants, and Andorran citizenship is a separate long road. We say so at the start so that expectations match the law.

Wording pending approval.

What this status is and who it suits

Passive residence is the everyday name. In the Immigration Law it is a residence permit without gainful activity (residència sense activitat lucrativa): a foreign national who does not work in Andorra lives in the country for at least 90 days a year, invests in Andorran assets and makes a non-refundable payment to the AFA. Since 2026 it has been one of the most expensive passive residence routes in Europe at entry, and one of the cheapest in tax after the move.

Three kinds of applicants choose it. First, owners of businesses outside Andorra who live on dividends and manage their companies remotely. Second, rentiers and investors with income from capital and property. Third, families who choose Andorra as a place to live for years and are ready to tie their daily life to it, not just to hold a card. For Indian families it has the advantage of every residence route, the passport stays, and one practical constraint: the EUR 1,000,000 needs remittance planning under LRS.

It does not suit anyone who plans to be employed or self-employed in Andorra, for whom there is active residence through their own company, or anyone looking for access to Schengen or an EU passport: Andorra is in neither the EU nor Schengen, and its citizenship is a separate long road without dual nationality.

What comes next

Renewal

Filed within the 6 months before expiry and always before the expiry date. You prove 90 days of presence, the investment maintained, income above 300% of the minimum wage, insurance and housing. The fee is EUR 56.15. The first renewal is for 2 years, the second for 3, then 10 years.

Tax residence

Arises after 183 days a year in Andorra or when the centre of your economic interests is in the country (Art. 8 of IRPF Law 5/2014). Then IRPF at 10% with a EUR 24,000 minimum applies. Until then you remain a tax resident of your previous country, and for Indian residents the Indian position is reviewed alongside.

If life changes

Decide to work in Andorra and you move to active residence through your own company with its own conditions. Sell the asset and you must move the money into another Andorran asset so that the investment continues to count.

Citizenship

Andorra does not recognise dual nationality: naturalisation requires many years of residence and giving up the previous passport. It is not the purpose of passive residence, and for Indian citizens it would mean surrendering the Indian passport; we check the statutory periods separately on request.

4 offices

Moscow, Dubai, New Delhi and Mumbai. Visit an office and see who is working with you.

Membership

  • Garant IN is a member of the Investment Migration Council (IMC), the Geneva-based international association of the investment migration industry. investmentmigration.org →

  • Garant IN is a member of CCI France Russie, the French Chamber of Commerce and Industry in Russia. ccifr.ru →

  • International migration consultancy since 2015.

Who files your application

Two levels of quality control: Garant IN's migration consulting and case management department runs a rigorous pre-application compliance screening (Pre-Due Diligence) and prepares the document package to 2026 requirements, while the application in Andorra is prepared and filed together with licensed local lawyers and authorised agents. This is how we minimise the risk of refusal at the preparation stage, before the documents reach the government authority.

Frequently asked questions

What changed in 2026 and why do websites show different figures?

Law 2/2026 of 22 January 2026 amended Article 96 of the Immigration Law: the investment rose from EUR 600,000 to EUR 1,000,000, a EUR 400,000 threshold for the Housing Fund appeared, and the AFA deposit (previously EUR 47,500 + 9,500, refundable) was replaced by a non-refundable payment of EUR 50,000 + 12,000. Many websites, including some official procedure cards, still show the old figures; we rely on the text of the law on portaljuridicandorra.ad.

What can I invest in?

Property in Andorra (each unit above EUR 800,000), shares in Andorran companies, debt and financial instruments of Andorran issuers and funds under Andorran law (no longer than 36 months, then reinvested), government debt instruments, life insurance with Andorran companies and a non-interest deposit with the AFA. For the Housing Fund the threshold is EUR 400,000. The investment must be permanent and maintained at each renewal.

Is the AFA payment returned?

No. Since 2026 the EUR 50,000 per applicant and EUR 12,000 per dependant are a final payment retained by the State. The only exception is refusal of the initial permit. This is the main difference from the previous refundable deposit.

How long do I have to live in Andorra?

For the permit, at least 90 days per calendar year, with your principal and effective residence in the country. For tax residence, more than 183 days or the centre of your economic interests in Andorra. These are different tests: 90 days keep the card but do not make you a tax resident.

What taxes does an Andorran resident pay?

A tax resident pays IRPF at 10% (Art. 43 of Law 5/2014) with a EUR 24,000 exempt minimum, rising to EUR 40,000 if the spouse has no income; a 50% relief on the general base, capped at EUR 800, gives an effective 5% on income between EUR 24,000 and 40,000. The indirect tax IGI is 4.5% (Art. 57 of Law 11/2012). Income from other countries, including India and the UAE, is worked through under the treaties and the source country's rules.

Can I work or run a business?

You may not be employed or self-employed in Andorra. You may manage your own assets and hold an unpaid director role in a company where you own at least 50%. If you want to work in Andorra you need active residence through your own company, with different conditions and payments.

How long does it take?

The maximum decision term under the regulation is 2 months from filing. Filing is in person by prior appointment. Then 6 months for the investment and 3 months for registration with the parish after the grant. With document preparation the realistic path from the first meeting to the card is several months, depending on appointments and the quota.

What is the quota and can it run out?

The government approves by decree the number of permits without the right to work that may be issued for a period (the latest is Decree 74/2026 of 11 March 2026). If the quota is exhausted, filing waits for a new decree. That is why we prepare the dossier in advance and file while the quota is open.

For how long is it issued and how is it renewed?

The first permit is for 2 years, the first renewal for 2 years, the second for 3, and subsequent ones for 10 years. Renewal is filed within the 6 months before expiry and before the expiry date: you prove presence, the investment, income, insurance and housing; the fee is EUR 56.15.

Does the Andorran card let me travel in Schengen?

Andorra is in neither the EU nor the Schengen area, and its residence card gives no right to live and work in Schengen countries. Entry into Spain and France follows the rules for your nationality: Indian citizens need a Schengen visa, and it is also needed for the journey to Andorra, which has no airport.

Does this affect my Indian passport or LRS?

The passport is untouched: it is residence, not citizenship. The money is the issue: EUR 1,000,000 (or EUR 400,000) plus EUR 50,000 and the dependants' payments far exceed one person's annual LRS limit of USD 250,000, so for India-resident applicants the remittance is structured across family members and financial years, or from funds already held abroad, with TCS factored in. We plan this before any asset is chosen.

I live in India or the UAE. Which documents are needed?

Police certificates from the country of nationality and the countries of residence with a Hague apostille or legalisation (Indian documents apostilled by the Ministry of External Affairs; UAE documents legalised through the UAE Ministry of Foreign Affairs), proof of income (pension, bank statements, dividends), documents for housing in Andorra, insurance, and marriage and birth certificates with translations.

Can I include parents or adult children in an Andorra passive residence application?

Yes. Article 91 of Law 9/2012 allows dependent parents of yours or your spouse (no minimum age), adult children with a disability, children under 25 in education, other dependent descendants and wards. For each: EUR 12,000 to the AFA, 100% of the minimum wage added to the income threshold and a EUR 500 fee. They can file with you or later through reunification.

How does the budget change when applying with a family in Andorra?

The investment does not change: EUR 1,000,000 or EUR 400,000 in the Housing Fund for the whole family. What grows is the AFA payment (EUR 12,000 each), the income threshold (plus 100% of the annual minimum wage, about EUR 18,800 at the rate from 1 July 2026) and the fee (EUR 500 each). A couple with two children: EUR 86,000 to the AFA, income of about EUR 113,000 a year, fees of EUR 4,000. For India-resident families the remittance is structured within LRS.

Do you offer a refund if the application is refused?

Yes. If the application is refused through the fault of our team or an error in building the case, we refund the company's service fee less a minimal retention for costs actually incurred. Refund terms, the payment schedule and the rules on retaining service costs are fixed in the contract before work begins. Before we start, we check your documents and risk history free of charge and tell you about any risks in advance.

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Our fee depends on the family composition and the investment chosen. We send the quote in reply to your message.

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Programme updates and case breakdowns in our channels.

Sources

Figures and conditions on this page are checked against legislation and official pages. Last verified: .

  1. Llei 9/2012 qualificada d'immigració — consolidated text (Art. 90–92 conditions and dependants, Art. 95–97 passive residence, Art. 28 ter active residence), Portal Jurídic d'Andorra · October 2, 2026
  2. Llei 2/2026, del 22 de gener (Omnibus 2) — Art. 10: new wording of Art. 96 (EUR 1,000,000, EUR 400,000 Fons d'Habitatge, EUR 800,000 per unit, AFA payment EUR 50,000 + 12,000 non-refundable, 6 months), Portal Jurídic d'Andorra · October 2, 2026
  3. e-tramits.ad — D.1 Residència sense treball: autorització inicial (90 days, income 300% + 100%, insurance, housing, fee EUR 2,500 + 500, 2-month term, 2-2-3-10-year terms) · October 2, 2026
  4. e-tramits.ad — D.2 Residència sense activitat lucrativa: renovació (filing within 6 months, proof of investment and 90 days, fee EUR 56.15) · October 2, 2026
  5. Govern d'Andorra — Normativa i legislació d'immigració: Decret 74/2026 (quota for residència sense treball), Decret 407/2025 (Reglament residència sense treball) · October 2, 2026
  6. Govern d'Andorra — minimum wage EUR 1,568.67 a month from 1 July 2026 (press release of 1 July 2026) · October 2, 2026
  7. Llei 5/2014 de l'impost sobre la renda de les persones físiques (IRPF) — Art. 8 (183 days), Art. 43 (10% rate), minimum EUR 24,000 / 40,000, 50% relief up to EUR 800 · October 2, 2026
  8. Llei 11/2012 de l'impost general indirecte (IGI) — Art. 57: general rate 4.5% · October 2, 2026

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