---
title: "Moving to Andorra as a family: school, health, tax (2026)"
url: https://andorrefiscal.fr/en/profiles/family
description: "Moving to Andorra as a family: residency for your spouse and children, cost per person, free French school, CASS, household tax."
updated: 2026-10-11
language: en
publisher: Andorre Fiscal (https://andorrefiscal.fr)
---

# Moving to Andorra as a family

> Markdown version of the page https://andorrefiscal.fr/en/profiles/family (Andorre Fiscal), up to date as of 11 October 2026. To cite this page, use its address: https://andorrefiscal.fr/en/profiles/family

To move to Andorra as a family, your spouse and children follow your residency status, as dependants or through family reunification, each status having its own cost per person. You also need a school and health cover for everyone, and a move of the whole household: otherwise, France still considers you a resident.

By [the Andorre Fiscal editorial team](https://andorrefiscal.fr/en/about#redaction) · Verified on 11 October 2026 · [9 official sources](https://andorrefiscal.fr/en/profiles/family#sources)

- **€12,000** per dependant (passive residency)
- **€40,000** tax-free if the spouse has no income
- **€1,000** reduction per child under 25
- **3** free state school systems

## Key points

- Your spouse and children follow you as dependants (passive residency, international professional) or through family reunification (residence and work), each status having its own cost per person.
- With passive residency, each dependant adds a non-refundable €12,000 to the payment to the AFA and about €18,800 to the annual resources required; for an international professional, a refundable deposit of €9,500.
- If your spouse has no general-base income, your tax-free allowance rises from €24,000 to €40,000, and each child under 25 entitles you to a reduction of €1,000.
- Children can attend one of the three free state school systems, Andorran, French or Spanish, and be covered by the CASS up to the age of 24 as dependants of an insured parent.
- If your spouse and children stay in France, your household stays there too: as a rule, you remain taxable in France.

## Is this pathway for you?

This pathway is for people who want to **move to Andorra as a family**. It applies to you:

- if you are leaving with a spouse or a partner, with or without children;
- if your children are at school, or students under 25;
- if you are considering bringing over an elderly parent who depends on you.

The family’s status derives from that of the principal holder. First read the pathway that matches their activity ([employee](https://andorrefiscal.fr/en/profiles/employee), [entrepreneur](https://andorrefiscal.fr/en/profiles/entrepreneur), [private income](https://andorrefiscal.fr/en/profiles/investor) or [retiree](https://andorrefiscal.fr/en/profiles/retiree)), then this one for the rest of the household.

## Spouse and children: how do they obtain residency?

Depending on the holder’s status, the family follows through one of two mechanisms: as dependants, under the statuses without work, with a sum paid or deposited with the [AFA](https://andorrefiscal.fr/en/glossary#afa), the Andorran Financial Authority (formerly INAF); or through family reunification, for the holder of a residence and work permit, whether employed or self-employed.

**Family: how each member obtains residency**

| Holder’s status | How the family follows | Cost per person | Conditions |
| --- | --- | --- | --- |
| Passive residency | As dependants | **€12,000** paid to the AFA, non-refundable | About €18,800 of additional annual resources per person; health insurance for each person |
| International professional | As dependants | **€9,500** deposit, refundable | Health insurance for each person; sufficient receipts for the whole household |
| Residence and work, employed or self-employed | Through family reunification, after **3 months** of legal and effective residence | No payment to the AFA | Sufficient resources, housing that meets habitability standards, insurance covering the medical costs of each family member joining |

- **paid to the AFA by a couple with two childrenpassive residency, non-refundable**: €86,000
- **of annual resources required for this householdpassive residency, indicative calculation**: ≈ €112,900
- **deposit for the same householdinternational professional, refundable**: €76,000

The two mechanisms do not cover exactly the same relatives (Articles 91 and 103 of the qualified law on immigration). The details are in our guide [family reunification in Andorra](https://andorrefiscal.fr/en/residency/family-reunification).

**Passive residency or international professional — Dependants**

- The spouse who is not separated, or the stable partner
- Minor children, including those of the spouse
- Adult children under 25 whose main activity is studying, and adult children with a disability
- Dependent ascendants and other dependent descendants

**Residence and work — Family reunification**

- The spouse or partner
- Minor children and certain dependent adult children
- Dependent ascendants aged at least 65 or retired
- Children can be reunited immediately if the spouse obtains a residence and work permit themselves

## Family in Andorra: how much tax?

[IRPF](https://andorrefiscal.fr/en/glossary#irpf), Andorran income tax, does not provide for a joint return: each spouse is taxed on their own income. But the law takes the family into account in three ways.

- **A tax-free allowance raised to €40,000** if your spouse or stable partner, living with you, has no income in the general tax base (salaries, pensions, business or property income). If they have some, but too little to use their own €24,000, the balance benefits you, up to a limit of €40,000 for the couple.
- **A €1,000 reduction** per child under 25, per ascendant over 65 or per person under guardianship who lives with you or depends on you and whose income does not exceed the annual minimum wage; €1,500 in the event of disability or dependency. On top of this come up to €300 per child for higher education enrolment fees. If both parents are entitled to it, the reduction is shared equally.
- **A tax credit still calculated from €24,000**, capped at €800: the €40,000 allowance does not reduce it.

> The amount of the reduction established in the preceding paragraph is increased to 40,000 euros when the non-separated spouse of the taxpayer or their stable partner […] who lives with the taxpayer does not receive any type of income that must be included in the general tax base (free translation).
>
> — [Llei 5/2014 on personal income tax, Article 35.1](https://www.portaljuridicandorra.ad/L2014005)

## Worked example: one salary, a spouse with no income, two children

Let us take the case from the [employee’s pathway in Andorra](https://andorrefiscal.fr/en/profiles/employee#salaire-net): €60,000 gross a year. The employee lives with their spouse, who has no income, and their two children under 25.

**Example: family of four, a single income**

| Item | Annual amount | Calculation |
| --- | --- | --- |
| Gross salary | €60,000 | Assumption |
| Net general tax base | €54,300 | 60,000 − 6.5% CASS − 3% flat-rate expenses allowance |
| Tax-free allowance, spouse with no income | − €40,000 | Instead of €24,000 |
| Reduction for two children | − €2,000 | 2 × €1,000 |
| Base after reductions | €12,300 | 54,300 − 40,000 − 2,000 |
| **Household income tax** | **€430** | 10% × 12,300 = €1,230, minus the tax credit capped at €800, i.e. about 0.7% of gross salary |
| For comparison: same salary, single person | €2,230 | See the employee pathway |

Indicative calculation under Articles 35 and 46 of the IRPF law: the employed parent is the only taxpayer claiming the reduction for children. The tax credit is still calculated from €24,000: 50% × 10% × (54,300 − 24,000) = €1,515, brought down to the €800 cap. Savings income would be taxed separately, at 10% above €3,000.

## Which school for your children: French, Andorran or Spanish?

Three free state education systems exist side by side in Andorra: the **Andorran** system, the **French** system and the **Spanish** system. Your child can be enrolled in any of them; schooling is compulsory up to the age of 16, and the country has about 11,000 pupils.

- **The French system** comes under the French Ministry of Education; an agreement concluded in 2014 between the Andorran and French governments maintains free state education in it.
- **French and Spanish schools** include “Andorran education”: the Catalan language, and the history, geography, culture and institutions of Andorra.

In the long term, schooling also counts for nationality: it requires in principle 20 years of residence, but 10 years are enough for anyone who has completed at least 10 school years in Andorra, or all of their compulsory schooling, with renunciation of the original nationality. See our guides [French school in Andorra](https://andorrefiscal.fr/en/living-in-andorra/schools) and [Andorran nationality](https://andorrefiscal.fr/en/residency/andorran-citizenship).

## Where to live in Andorra as a family?

Wherever the housing and the journeys suit you: schooling in French, for example, does not tie you to any parish, since the French system has schools in each of the seven parishes, in addition to the Lycée Comte de Foix. The choice is therefore between two settings.

- **The urban heart**: Andorra la Vella and Escaldes-Engordany are home to 41,234 of the country’s 90,021 inhabitants at 31 July 2026, i.e. nearly half (indicative calculation).
- **The mountain parishes**: Ordino (5,816 inhabitants) and Canillo (6,593) are the least populated, away from the urban heart, at the cost of longer journeys for those who work in the centre.

Population, households, reference rents and parish taxes are compared in our guide [where to live in Andorra: the seven parishes](https://andorrefiscal.fr/en/living-in-andorra/parishes). For safety, see also [is Andorra a safe country?](https://andorrefiscal.fr/en/living-in-andorra/andorra-at-a-glance#securite)

## Health and housing: what to plan for

### Everyone’s health

The family’s health cover depends on the holder’s status:

**Employee or self-employed — Cover through the CASS**

- The holder is directly insured with the [CASS](https://andorrefiscal.fr/en/glossary#cass), Andorran social security.
- Their spouse with no activity and their children up to and including age 24 can be attached to them as indirectly insured persons, if they reside legally in Andorra, carry on no activity and do not receive a pension giving entitlement to health cover.
- For this, the CASS asks for a marriage or union certificate less than one year old.

**Passive residency or international professional — Insurance for everyone**

- Each dependant must have their own insurance covering medical costs in Andorra.
- For minors, sickness insurance is enough.

The CASS reimburses 75% of consultations and 90% of hospitalisation within the care pathway with a referring GP (33% outside this pathway), based on its tariffs; top-up insurance is common. See our guide [health in Andorra: CASS and top-up insurance](https://andorrefiscal.fr/en/living-in-andorra/healthcare).

### A home to match the household

Family reunification requires housing that meets the minimum habitability standards, which, for the spouse and children under 16, must be your own home. Rental supply is scarce and rents are high; Llei 11/2026 regulates leases from 2027 to 2030, with rent increases limited to the change in prices. Each adult aged 18 to 65 registered in the parish census also pays the [foc i lloc](https://andorrefiscal.fr/en/glossary#foc-i-lloc), a parish tax of €5 to €50 a year. See [Finding a home](https://andorrefiscal.fr/en/living-in-andorra/renting).

## A household in France: the point that tips the balance

For the French tax authorities, the family is decisive. Under Article 4 B of the French General Tax Code (CGI), you remain domiciled in France if your **household** is there, that is, in practice, the place where your spouse and children normally live. Andorran law reasons in the same way, in the opposite direction: a person is presumed to be an Andorran tax resident, unless proven otherwise, when their non-separated spouse and their minor children reside there (Article 8 of the IRPF law).

If you are considered resident in both countries, the France–Andorra tax treaty breaks the tie according to the permanent home, then the centre of vital interests, habitual abode and finally nationality. A family that has stayed in France weighs heavily in this tie-break, in France’s favour.

> **Common misconception**
>
> “I am leaving alone first, my family will join me later: I am already no longer taxable in France.”
>
> **In fact.** As long as your spouse and children live in France, your household remains there, and you in principle remain domiciled in France for tax purposes. Plan for the whole family to leave in the same year, or have your situation examined. See [Tax residency](https://andorrefiscal.fr/en/tax/tax-residency).

Two other points concern families. Your children domiciled in France for at least six of the previous ten years may owe French inheritance or gift tax on what they receive from you, wherever the assets are (Article 750 ter of the CGI): see [France–Andorra inheritance](https://andorrefiscal.fr/en/tax/inheritance-tax-france-andorra). And in the year of departure, you declare in France the income received up to the date of departure: see [Leaving France](https://andorrefiscal.fr/en/tax/leaving-france-tax-residency).

## What can make the plan fail

- **A departure in two stages.** Spouse and children still in France: your household remains there, and so does French tax.
- **Reunification applied for too early.** The holder needs three months of legal and effective residence, sufficient resources and suitable housing.
- **An underestimated budget.** With passive residency, each dependant costs a non-refundable €12,000 and about €18,800 of additional annual resources.
- **Incomplete health cover.** Each dependant of a passive resident or of an international professional must be insured.
- **Housing that is too small or impossible to find.** The market is tight: start looking early.
- **A spouse who takes up work again without planning for it.** They need their own authorisation, and their income reduces or removes your €40,000 tax-free allowance.

## Your action plan and the checklist

1. Choose the holder’s status

   It determines everything else: cost per person, resources, insurance, timescales. See [Types of residency](https://andorrefiscal.fr/en/residency/residency-types#choisir).
2. Cost out the household

   Payments or deposits per dependant, resources required, insurance for everyone, suitable housing. See [Costs and AFA deposit](https://andorrefiscal.fr/en/residency/costs-afa-deposit).
3. Prepare everyone’s documents

   Birth, marriage or stable union certificates, identity documents, criminal record certificates for the adults.
4. Find a home

   Large enough for the whole household and meeting habitability standards. See our guide [renting a home in Andorra](https://andorrefiscal.fr/en/living-in-andorra/renting).
5. Enrol the children at school

   Choose the system, Andorran, French or Spanish, and find out about places and the enrolment timetable.
6. Organise health cover

   Cover through the CASS as indirectly insured persons, or private insurance for each person, depending on the status.
7. Leave together

   Move the whole household in the same year, declare in France the income received up to the date of departure, then meet the presence required by your status.

Before leaving, check that nothing has been forgotten:

- recent civil status certificates: marriage or stable union, children’s births;
- criminal record certificates for each adult;
- health insurance for each household member, or planned cover through the CASS;
- lease or title deed for suitable housing;
- school enrolment confirmed;
- French family home sold, let or vacated, so that the household really leaves France;
- French tax return for the year of departure prepared;
- situation of heirs remaining in France examined with a professional.

> **Key point: Your next step**
>
> Once the holder’s status has been chosen, our guide details [who can be a dependant and on what conditions](https://andorrefiscal.fr/en/residency/family-reunification#a-charge), and another helps you [choose your children’s school system](https://andorrefiscal.fr/en/living-in-andorra/schools#choisir).

## Frequently asked questions

### Can my spouse work in Andorra?

They need their own [residence and work permit](https://andorrefiscal.fr/en/residency/work-permit), based on a job offer and within the limit of the quota. Also think about tax: the €40,000 tax-free allowance requires a spouse with no general-base income. If they earn little, the part of their own €24,000 that they do not use can be transferred to you, up to a limit of €40,000 for the couple.

### Up to what age is a child a dependant?

It depends on the rule. For passive residency: minor children and adult children under 25 whose main activity is studying. For income tax: children under 25 who live with you or depend on you, and whose income does not exceed the annual minimum wage. For the CASS: up to and including age 24.

### Do you pay for the French school in Andorra?

No. A 2014 agreement between the Andorran and French governments maintains [free state education](https://andorrefiscal.fr/en/living-in-andorra/schools#systeme-francais) in the French schools. These, like the Spanish schools, include “Andorran education”: Catalan, and the history, geography and institutions of Andorra.

### Can you bring your elderly parents over?

Yes, as dependent ascendants: through family reunification if they are at least 65 or retired; with passive residency, as dependants, each adding €12,000 to the payment to the AFA and about €18,800 to the resources required. An ascendant over 65 who depends on you also entitles you to a tax reduction of €1,000.

### Will our children be able to become Andorran?

Nationality is in principle obtained after 20 years of residence, but 10 years are enough for anyone who has completed at least [10 school years in Andorra](https://andorrefiscal.fr/en/residency/andorran-citizenship#voies), or all of their compulsory schooling. It requires giving up the original nationality.

### Does the whole family need to leave at the same time?

Not necessarily, but as long as your spouse and children live in France, your household remains there and you in principle remain taxable in France (Article 4 B of the CGI). To bring them over later through family reunification, the holder of a residence and work permit must prove three months of residence in Andorra.

## Sources

1. [Llei 9/2012, qualified law on immigration, consolidated version](https://www.portaljuridicandorra.ad/L2012009) — Dependants (art. 91), deposit of the international professional (art. 99), family reunification (art. 102 to 106).
2. [Llei 2/2026 of 22 January 2026, BOPA No. 15 of 12 February 2026](https://bopadocuments.blob.core.windows.net/bopa-documents/038015/pdf/CGL_2026_02_12_10_11_12.pdf) — €12,000 non-refundable per dependant for passive residency.
3. [Llei 5/2014 on personal income tax (IRPF), consolidated version](https://www.portaljuridicandorra.ad/L2014005) — Presumption of residence (art. 8), €40,000 allowance and reductions for family dependants (art. 35), tax credit (art. 46).
4. [CASS: indirectly insured persons](https://www.cass.ad/assegurats-indirectes) — Cover of the spouse and of children up to and including age 24 through a directly insured person.
5. [Govern d’Andorra: the French education system](https://www.govern.ad/ca/tematiques/educacio-formacio-investigacio-i-divulgacio-del-coneixement/estudiar-a-andorra/sistemes-educatius-a-andorra/sistema-educatiu-frances) — 2014 agreement, free state education, Andorran education, French schools in the seven parishes and the Lycée Comte de Foix.
6. [Departament d’Estadística, A001 and A003: population estimates, July 2026](https://sig.govern.ad/SIGDDE.Public/Files/Documents/Notes_premsa_noticies/A001_A003_20260813_A.pdf) — Resident population by parish at 31 July 2026.
7. [Decree 407/2025 on residence without gainful activity](https://www.portaljuridicandorra.ad/R20251112A) — Resources per dependant (Article 2) and insurance (Article 3).
8. [France–Andorra tax treaty (Decree No. 2015-878)](https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000030907404) — Tie-breaker rules in the event of dual residency (art. 4) and Protocol.
9. [Llei 8/2026 on Andorran nationality](https://www.portaljuridicandorra.ad/L2026008) — Nationality after 10 years for anyone who has completed 10 school years in Andorra.

Consolidated texts on the Portal jurídic d’Andorra have no official value: only the version published in the BOPA is authentic. [How we verify](https://andorrefiscal.fr/en/methodology).

**General information, not advice.** This guide sets out the rules in force on 11 October 2026, based on official texts. It is no substitute for a professional review of your situation (lawyer, tax adviser, gestoria). Spotted an error or a change? [Write to us](https://andorrefiscal.fr/en/contact).

## Further reading

- [Family reunification](https://andorrefiscal.fr/en/residency/family-reunification): Spouse, children, parents
- [Schools and education](https://andorrefiscal.fr/en/living-in-andorra/schools): Andorran, French and Spanish systems
- [Healthcare and insurance](https://andorrefiscal.fr/en/living-in-andorra/healthcare): CASS, top-up insurance, hospital
- [Renting a home](https://andorrefiscal.fr/en/living-in-andorra/renting): Rents, leases, Llei 11/2026
- [Income tax (IRPF)](https://andorrefiscal.fr/en/tax/andorra-income-tax): The 0, 5 and 10% scale, allowances, calculation
- [Employee](https://andorrefiscal.fr/en/profiles/employee): A job in Andorra