Tax
The Andorra–France tax guides
Andorra has a personal income tax, a corporate income tax, a consumption tax and social security contributions, at moderate rates. For a French national, the decisive question remains tax residency, and what the 2013 tax treaty still allows France to tax.
- income tax, at most
- 10%
- corporate income tax
- 10%
- IGI, general rate
- 4.5%
- in CASS contributions on a salary
- 22%
The 13 Andorra–France tax guides
Each guide is checked against the consolidated Andorran laws on the Portal jurídic d’Andorra, the tax treaty as published in the French Official Journal and official French sources (Légifrance, impots.gouv.fr, service-public.gouv.fr), following our method.
Andorran taxes
7 guides
France and Andorra
6 guides
Calculation tools
Three tools, with their assumptions shown: estimate your Andorran tax and your net salary, compare it with French tax, and track your presence against the 183-day threshold.
Frequently asked questions
Which guide should you start with when preparing to move?
With tax residency: it determines which country taxes you. Then read how to leave France for tax purposes (tax returns, French exit tax), then the overview of taxes in Andorra and tax rates, and finally the guide to the tax that concerns you most: income tax, corporate tax, dividends or CASS. Family wealth questions have their own guide, France–Andorra inheritance.
How can you estimate your tax in Andorra?
With our Andorran tax calculator: it calculates income tax from a gross salary or a net tax base, savings income included, and shows each step. The France–Andorra comparison tool sets this result against French tax on the same taxable income. Both tools assume a single person; CASS contributions and the other taxes are detailed in the guides.
Does a French national living in Andorra still pay tax in France?
If they no longer have a French tax domicile, they remain taxable there only on certain French-source income, under the 2013 tax treaty: for example, rents and capital gains from property located in France, French public-sector pensions, and salaries for work carried out in France. The clause that would allow France to tax its nationals resident in Andorra has no effect as long as no French law gives effect to it, which is still the case at 10 October 2026.
Are the figures in these guides up to date?
Each guide is checked against the official texts (consolidated Andorran laws, BOPA, CASS, Légifrance and the websites of the French tax authorities) and shows its verification date at the top. Amounts change every year, and only the version published in the BOPA is authentic.