Andorra
Economic-activity income in Andorra's IRPF general base, taxed at an effective 0-10% (first EUR 24,000 exempt), plus a fixed monthly CASS contribution. Crypto received as payment is income at EUR value.
Economic activity / self-employment income under the IRPF general base - not capital gains.
Flat 10%; first EUR 24,000 exempt, partial relief EUR 24,000-40,000 (effective ~5%), full 10% above EUR 40,000.
CASS self-employed quota ~EUR 563/month (2025), reducible to 25-75% bands for low turnover/new activity.
Register self-employed (compte propi) and with CASS; active residence typically requires owning >34% of an Andorran company and 183 days' presence.
USDC profit-share as business income taxed under the IRPF general base up to 10%; crypto-to-crypto swaps not taxable; ~EUR 3,000 annual gains exemption applies to disposals.