Complying with tax deadlines is key to avoiding surcharges and penalties. This is the summary of the main obligations set by the tax and labor calendar Andorra 2026 for companies and freelancers. Remember that, according to current regulations, if a due date falls on a holiday or weekend, the deadline is automatically extended to the next business day.
IGI (General Indirect Tax)
The frequency for filing the IGI depends directly on the previous year’s billing: monthly (for billing over €3.6M), quarterly (between €250,000 and €3.6M), or semi-annually (less than €250,000). In the quarterly regime, the deadlines are:
- 1st quarter: from April 1st to 30th.
- 2nd quarter: from July 1st to 31st.
- 3rd quarter: from October 1st to 31st.
- 4th quarter: from January 1st to 31st of the following year.
Corporate Tax (IS)
Companies must file the annual return within six months following the close of the financial year. This means that if the financial year closes on December 31st, the deadline is the month of July, with the corresponding advance payments during the year. For official queries on procedures, you can visit the Government’s procedures portal.
Personal Income Tax – IRPF (Freelancers and individuals)
The IRPF return is filed with the Department of Taxes and Borders between April 1st and September 30th of the year following the tax period. Freelancers also make installment payments during the financial year.
CASS and labor obligations
CASS contributions are declared and paid monthly without exception. Freelancers have the opportunity to adjust their contribution base in January through the ordinary declaration.
Accounting obligations
The preparation of the annual accounts must be done by June 30th, followed by the mandatory deposit at the Register of Companies in accordance with the new General Accounting Plan (Decree 479/2025).
Do you want to stop worrying about these dates? At Àgora Consultors we are experts in tax management and advisory. We monitor your tax and labor calendar so you don’t miss any dates. Contact us and save yourself unnecessary complications. We offer you the necessary support so that your tax and labor calendar Andorra 2026 is always up to date.
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