As of 2026, Andorra has a real land-based gambling framework, but its online market is best described as grey and unregulated in practice. The law (consolidated in Law 4/2021 and updated by Law 14/2024) allows the regulator to license online operators, but the Consell Regulador Andorrà del Joc (CRAJ) has not yet opened that online-licensing process. That means there appear to be no online casinos or sportsbooks licensed in Andorra for consumers — any online play happens on foreign/offshore sites that sit outside Andorran oversight. Andorra is a very small market with limited published data, so parts of this guide are deliberately qualitative.

Andorra spent decades under a general prohibition of gambling dating back to a 1929 decree (the Decree of the Veguers). Modern regulation began with Law 37/2014 (which brought the CRAJ into being when it took effect in January 2015), later consolidated as Law 4/2021 and updated by Law 14/2024. These laws cover both in-person and online gambling and set out operator licence categories, including an online (“Class D”) category. However, reporting and the regulator’s own materials indicate CRAJ has not activated online licensing, so no domestic online licences appear to have been issued. The honest characterisation is grey/unclear: online play is not clearly criminalised for individuals, but it is also not regulated or protected domestically.

Licensed vs offshore

The only fully licensed gambling venue in Andorra is the land-based Unnic / Gran Casino Andorra in Andorra la Vella. Because Andorra issues no online licences yet, any online betting or casino site an Andorra-based user might reach is offshore — often licensed elsewhere, for example in the EU, Malta or Curaçao. Those sites are not supervised by CRAJ, so Andorran consumer-protection and dispute channels do not apply to them.

Payments and crypto

Andorra uses the euro. Because there is no domestic online-gambling market, there are no local deposit rails purpose-built for it. Andorra does, however, have a digital-assets framework — Law 24/2022 (of 30 June 2022) on the digital representation of assets via cryptography, distributed ledger technology and blockchain, supervised by the Andorran Financial Authority (AFA). That law does not treat crypto as a conventional financial instrument, and it is not connected to licensed gambling. There is no Andorra-licensed crypto casino. Using crypto on offshore gambling sites therefore combines two unregulated-in-Andorra risks: the offshore operator and the crypto rails.

Winnings and tax

Andorra does not apply a simple flat tax on players’ betting winnings the way some countries do. Under the personal income tax (IRPF), the first €24,000 of income is untaxed and the top marginal rate is 10% (with a reduced 5% band between €24,000 and €40,000). Andorran and Spanish lottery prizes are generally exempt, and gambling income from operators that hold an agreement with the gaming regulator can also be exempt; other gains can be treated as savings income (first €3,000 per year exempt, then 10%). Operators separately pay a gambling-activities tax. Because outcomes depend on residency and win type, treat this as general information, not tax advice.

Safety and responsible gambling

Because offshore sites sit outside CRAJ oversight, the practical safety burden falls on the player: verify the operator’s actual licence, set deposit and time limits, and never chase losses. CRAJ operates a prohibition/self-exclusion mechanism for gambling halls and can be reached at +376 822 922 or reguladorjoc@craj.ad. There is no dedicated national problem-gambling helpline publicly listed; international support such as BeGambleAware (begambleaware.org) is available.

18+ only. Gambling should be entertainment, not income. If it stops being fun, take a break or self-exclude — help is available.

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