YouTubers are the public face of an Andorra attracting higher-income residents and driving tax revenue
Personal income tax revenue has risen from €36 million to €91 million in five years, while self-employed permits account for only 7% of foreign workers’ authorisations
Andorra’s personal income tax revenue rose from €36.1 million for the 2020 tax year to €91 million for 2025. The 152% increase in five years has renewed debate over the economic return of attracting residents and activities capable of generating higher incomes.
In that debate, YouTubers and content creators occupy a particularly visible position, both because of their public profile and because of the criticism surrounding their moves to Andorra.
The issue goes beyond the tax paid by each individual creator. Their public exposure can also act as a showcase for Andorra among other creators, entrepreneurs and professionals considering where to live and develop their activities. This potential attraction effect broadens the debate about their contribution, although the available data cannot quantify it.
Figures presented on Thursday by Carles Ferreira, Director General of Taxation and Borders, show continued growth in revenue. The €91 million collected is €18 million more than the €73 million recorded for the previous year. More than 29,700 tax returns were filed, compared with 17,853 at the close of the ordinary filing period for the 2020 tax year.
A small group can have a significant economic impact
Another figure helps put self-employment among foreign residents into perspective. According to Statistics Department data for December 2025, only around 7% of valid work permits belonged to self-employed workers: 3,095, compared with 40,111 permits for employees.
This proportion describes a labour market in which salaried employment remains overwhelmingly dominant. It also shows that the visibility of content creators does not reflect their demographic weight.
The figure covers a wide range of activities. It is not a count of YouTubers or high-income residents, nor does it show how much personal income tax is paid by this particular group.
The economic reading is that the number of people in a group and its tax contribution do not necessarily grow at the same rate. A small group of high-income taxpayers can make a significant contribution to public revenue. Establishing the contribution of content creators would require a breakdown that the published figures do not provide.
The showcase effect of content creators
Creators with large audiences can project an image of Andorra to people who might otherwise have had little contact with the country. Presenting Andorra as a place from which to work, launch businesses and build a digital career may encourage other professionals to consider it as a potential place of residence.
This possible multiplier effect goes beyond the income tax paid by an individual creator. If that visibility results in new professionals and activities moving to Andorra, the potential return also includes local spending, demand for services and contracts for companies based in the country.
However, the overall tax figures do not show how many residents arrived because of this influence or what economic activity resulted from it. It is a factor to consider when assessing Andorra’s model, but it cannot automatically explain the whole increase in tax revenue.
Revenue is growing faster than the number of tax returns
Over five years, the number of tax returns increased by approximately 66%, while the revenue announced at the close of the filing campaigns rose by 152%. Tax revenue has therefore grown considerably faster than the number of returns.
This difference is consistent with an increase in declared income, although the composition of income and the scope of the tax have also changed. Ferreira attributed the latest increase to economic growth and higher employment and savings income, with the trend spread across the economy.
The €91 million total also includes around €6 million from property capital gains, which were previously taxed separately. Excluding that amount, revenue would stand at approximately €85 million, still more than twice the €36.1 million recorded for 2020.
The figures therefore show a clear expansion in personal income tax revenue, but they do not make it possible to attribute the increase exclusively to new residents or content creators.
Attracting activity and making it easier to develop
The debate over attracting professionals also has an administrative dimension. A study by the Chamber of Commerce, based on 873 companies, found that Andorran businesses spend an average of 19.7 hours a month on administrative procedures, management tasks and regulatory compliance.
Most companies incur annual costs of between €1,000 and €5,000 for these tasks, while almost 10% spend more than €10,000. For smaller businesses, this time commitment can represent a proportionally heavier burden.
Making it easier for professionals to develop their activities is another part of the attraction model. The ability to draw in new residents can generate a broader return if they consolidate projects, hire local services and establish economic links with the country.
The rise from €36 million to €91 million gives a concrete dimension to the debate over Andorra’s public revenues. YouTubers are among its best-known faces, but assessing the model also requires looking at the wider group of professionals, business owners and taxpayers involved, as well as the activity they generate.