Living and working in Andorra as an employee

Is this pathway for you?

This pathway is for those who want to live and work in Andorra as an employee of an Andorran company. It applies to you:

• if you have received, or are aiming for, a job offer from an employer established in Andorra;
• if you are ready to move your life there, home and family included;
• if you would rather keep your home in France or Spain and cross the border every day: you then fall under the status of cross-border worker, presented below.

This is not the right pathway if you work for yourself or for foreign clients: read the freelancer and entrepreneur pathways instead. As for passive residency, it prohibits any professional activity.

Are you an employee of a company established outside Andorra who wants to work remotely from Andorra? For this case, the law provides for digital nomad status (Llei 9/2012, art. 23.5 bis): a favourable decision from the Ministry of the Economy, sufficient resources, insurance, housing, 90 days of presence a year and a fee of €224.61, within the limit of a quota specific to this status.

How do you obtain the right to live and work in Andorra?

In Andorra, the right to stay and the right to work are granted together, on the basis of a job: this is the residence and work permit, the work permit in Andorra. It is the company that applies for it. Before submitting the application, it must show that the post cannot be filled from the local labour market, by going through the employment service (Article 36 of the qualified law on immigration, Llei 9/2012). Applications are then processed in order of receipt (Article 35).

The quota is the real bottleneck. The 250 authorisations added in June (Decree 231/2026), when the 800-place quota adopted in April had been exhausted, are deducted from the 900: about 650 places remained when the new regulation was adopted (indicative calculation). The Govern may also increase the quota by up to 30%, or close certain occupations depending on the state of the labour market. The background is explained in our news item 2026 immigration quotas.

What is left of your salary in Andorra?

On €60,000 gross, you are left with about €53,870 a year: only two deductions affect your salary. The CASS, Andorran social security, withholds 6.5% of your gross salary (3% for the general branch, 3.5% for retirement); the employer adds 15.5%, i.e. 22% in total, with no ceiling mentioned. In return, the CASS reimburses 75% of consultations and 90% of hospitalisation if you go through your referring GP (33% otherwise), based on its own tariffs.

IRPF, personal income tax, has a single rate of 10%. But the first €24,000 of your tax base is exempt, and a tax credit (the bonificació) halves the tax between €24,000 and €40,000, up to a limit of €800. In practice: 0% up to €24,000, 5% from €24,000 to €40,000, 10% above that. For an employee, the base is gross salary minus the CASS contribution and a 3% flat-rate expenses allowance, capped at €2,500.

Indicative calculation, using our calculator’s method: single person, no children, no other income or other deduction. The 3% flat-rate allowance reduces the tax base; it is not a sum deducted from your pay. For the employer, the total cost reaches €69,300 (€60,000 plus 15.5% in employer contributions).

To put this salary in context: the reference average monthly wage used by the CASS for 2026 is €2,672.52, i.e. about €32,000 over twelve months (indicative calculation), and the minimum wage has been €1,568.67 a month since 1 July 2026. At other salary levels, the same method gives:

in tax for €30,000 grossbase of €27,150

≈ €158

in tax for €60,000 grossbase of €54,300

€2,230

in tax for €100,000 grossbase of €91,000

€5,900

Your savings income (interest, foreign dividends) is taxed separately, at 10% above €3,000 a year. The full calculation, with the reductions for children, is in our guide Income tax (IRPF), and the details of contributions in CASS: social security contributions.

What happens on the French side?

Signing an Andorran contract is not enough to stop being taxable in France. Under Article 4 B of the French General Tax Code (CGI), you remain domiciled in France for tax purposes if any one of these criteria remains there: your household or your principal place of stay, your main professional activity, or the centre of your economic interests. An employee who has settled in Andorra with their family, and who works there, has in principle moved their household and their activity.

On the Andorran side, you are a tax resident if you spend more than 183 days in Andorra in the calendar year, or if the centre of your activities or economic interests is there. The France⁠–⁠Andorra tax treaty specifies that a residence permit is not enough, on its own, to make you an Andorran resident. Your salary is taxable where you work (Article 14 of the treaty), and therefore in Andorra.

For the year of departure, you declare in France the income received from 1 January to the date of departure; after that, only your French-source income, such as rent from a home you have kept in France, is declared there, on return 2042-NR. All the details are in our guide Leaving France.

France or Andorra?

Income tax in France and in Andorra on the same taxable income, with every assumption shown.

Compare

What if you kept your home in France?

It is possible: you then work in Andorra as a cross-border worker, while continuing to live in France or Spain, where you must habitually sleep (Articles 24 and 45 bis of the immigration law). The authorisation lasts one year, then three years, and counts towards the general quota: 198 cross-border places until 30 April 2027. You pay CASS contributions like other employees; in Andorra, your salary bears IRNR, non-resident income tax, at 10%, withheld by the employer. In France, you declare it: to avoid double taxation, the tax treaty grants a tax credit equal to the corresponding French tax, but this salary raises the rate applied to your other income. Conditions, the optional tax regime and health cover are detailed in our guide working in Andorra and living in France.

What can make the plan fail

• A weak offer. Without a contract with an Andorran company able to prove that there is no local candidate, the application will not succeed.
• The quota. Places are limited and allocated in order of receipt; an incomplete application (criminal record, medical fitness) delays everything.
• Catalan. Without level A1 at the first renewal, the authorisation is not renewed.
• A household left in France. You remain taxable in France on your other income, at a rate raised by your Andorran salary.
• Housing. Rental properties are scarce and rents high: cost your budget before signing, with our guide Renting a home.
• A poorly compared salary. Compare the offer with the local cost of living rather than with your French salary: see the average salary in Andorra and the cost of living in Andorra.

Your action plan, step by step

1. 1

   Land an offer from an Andorran company

   Your future employer must be able to show that they have not found a candidate on the local market. Check that the contract will be concluded with an entity established in Andorra.

2. 2

   Gather your documents

   Identity document, criminal record certificates from your previous countries of residence, diplomas relevant to the post. Medical fitness is checked by the immigration medical service. See Procedures and timescales.

3. 3

   Let the employer submit the application

   The application is processed in order of receipt, within the limit of the quota. Do not start working until the authorisation has been granted.

4. 4

   Settle in

   Find a home and register with the comú (parish council) of your parish. Your employer registers you with the CASS and withholds your contributions every month.

5. 5

   Organise your tax departure from France

   Declare in France your income up to the date of departure, then only your French-source income. Do not leave behind anything that would keep your household in France. See the checklist for leaving France for tax purposes.

6. 6

   Prepare for Catalan and the renewals

   Level A1 at the first renewal, A2 at the second: start lessons as soon as you arrive, with our guide Languages and integration. After seven years of authorisations, renewals are for ten years.