Residency, tax, procedures: the sourced guide to Andorra’s rules and their effects in France, up to date with the 2026 reforms.
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01 Your pathway
Your profile determines your status. Choose your situation: conditions, tax and the pitfall to avoid, on a single screen.
Torn between two profiles?
The guidance test shows, in four questions, which status to look into.
Take the testSelf-employed residency
You are setting up or taking over an Andorran company.
Watch out. Without premises, or decisions taken in Andorra, the company can be recharacterised by the French tax authorities.
International professional
Your clients are mostly outside Andorra.
Watch out. The quota is very small: self-employed residency, through a company, is often the alternative route.
Self-employed or international
Video, streaming, publishing or online training.
Watch out. A “paper” move does not hold up: presence, premises and life in Andorra are checked.
Residence and work
You have a job offer from an Andorran company.
Watch out. Your French tax residency is not broken as long as your household remains in France.
Passive residency
You are moving to Andorra for your retirement.
Watch out. The France–Andorra treaty contains a subtlety for lightly taxed pensions: have your case checked.
Passive residency
You will live on your assets, with no business activity in Andorra.
Watch out. No professional activity is allowed, not even remote work for foreign clients.
Family reunification
You are moving with your spouse and children.
Watch out. If your spouse and children stay in France, your household stays there too: as a rule, you remain taxable in France.
02 Your tax
Choose an amount: income tax is calculated live, according to Andorran law. The other taxes are summarised alongside, with their source.
Tax base: €54,300 (gross minus 6.5% CASS and a 3% flat-rate allowance capped at €2,500)
Next step: find the right residency status
Andorra: consolidated texts as at 10 October 2026. France: reference rates, excluding the high-income contributions and special cases.
03 What has changed
Many sites still show the old amounts. Here are the reforms that matter, with their official text.
Before: €600,000
The threshold rises from €600,000 to €1,000,000 (€400,000 in the public Housing Fund). The €50,000 paid to the AFA is no longer refunded, as for the self-employed.
BOPA no. 15, Llei 2/2026 (opens in a new tab)
Before: 3%
The foreign property investment tax doubles for a home and rises to 10% from the second flat. It also applies to residents who have lived in Andorra for less than 3 years.
Llei 3/2024, amended in 2026 (opens in a new tab)
The European update of non-cooperative jurisdictions does not name Andorra, which has automatically exchanged its banking data since 2018.
European Commission (opens in a new tab)Association agreement with the EU: signing announced for 19 October 2026. Nothing changes until it is ratified. All the news
04 The steps
A project that takes several months to prepare, on both sides of the border.
Activity, investment, presence: each residency has its own conditions.
Take the test
Tax domicile, exit tax, income that will remain taxed in France.
The France checklist
Criminal record certificate, medical certificate, insurance, means, housing.
The documents
Application to the Immigration Service, within the quotas, then payment to the AFA.
Costs and payments
Housing, registration in your parish, CASS, bank, children’s school.
Renting a home
Minimum presence, renewals, Catalan, tax return.
Renewal05 Before you leave
Andorran residency does not automatically free you from French tax. Tick each point once it is checked, ideally with a professional.
06 Living in Andorra
Nature on your doorstep, schools in French, healthcare reimbursed by the CASS. And a trade-off to know about before you leave.
≈ 90,000 inhabitants
Andorra la Vella and Escaldes concentrate services, shops and jobs.
7 parishes
From Canillo to Sant Julià de Lòria, across 468 km² of mountains.
3 school systems
Andorran, French and Spanish: state-run and free.
≈ 3 hrs from Toulouse
Two and a half to three hours from Barcelona by road.
Illustrative images.
The trade-off
Housing remains the sticking point. The market is tight; a foreign buyer can only acquire one house or two flats, and pays a tax of 6 to 10% on top of property transfer tax. Healthcare is reimbursed at 75% (90% in hospital) through your referring GP, 33% otherwise: top-up insurance is common.
Living in Andorra: pros and cons07 Frequently asked questions
And a few misconceptions to correct. Answers checked as at 10 October 2026.
You need a residence permit, which depends on your activity: a job with an Andorran employer (work permit, within the quota), an Andorran company in which you hold more than 34% (self-employed residency, €50,000 paid to the AFA), clients abroad (international professional, €47,500 deposit) or no activity (passive residency, €1,000,000 invested). In every case: criminal record certificate, insurance, housing and sufficient means.
Not in the sense of the official lists: as at 10 October 2026, Andorra is on neither the European Union’s list of non-cooperative jurisdictions nor the French list. It is a country with moderate taxation, with income tax capped at 10%, which has automatically exchanged banking information with France since 2018.
No. A purchase gives no right to residency. Passive residency requires €1,000,000 invested in Andorra, a non-refundable €50,000 payment, sufficient means, health insurance and a place in the annual quota. A foreign buyer can, moreover, only acquire one house or two flats, and pays a 6% tax (10% from the second flat).
Read: Buying property › Does buying give you the right to residency?
At least 90 days a year for passive residency and for international professional status, and 183 days to renew self-employed residency. To be an Andorran tax resident, you normally need more than 183 days in the country, or the centre of your economic interests in Andorra.
No. They may only manage their own assets and be an unpaid director of their own companies. Working for foreign clients falls under other statuses, such as that of professional with international reach.
Yes, if your household, your main professional activity or the centre of your economic interests remain in France (Article 4 B of the CGI). French-source income, such as rent from a property located in France, remains taxable there. Leaving can also trigger the exit tax.
For an employee, 22% of gross salary: 6.5% paid by the employee and 15.5% by the employer. A self-employed worker pays €587.95 a month in 2026, with reduced bases when starting out.
Not to live in Andorra as a resident. Andorran nationality, in principle available after 20 years of residence, does however require giving up your original nationality.
Read: Andorran nationality › France–Andorra dual nationality: not possible, you must renounce
Your situation isn’t listed?
The guidance test shows, in four questions, which status to look into and its conditions.
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