--- title: "Andorra tax guides 2026: income tax, IGI, CASS, tax treaty" url: https://andorrefiscal.fr/en/tax description: "Every Andorra tax guide: income tax, corporate tax, IGI (VAT), CASS, tax residency, the France–Andorra treaty and French exit tax." updated: 2026-10-10 language: en publisher: Andorre Fiscal (https://andorrefiscal.fr) --- # The Andorra–France tax guides > Markdown version of the page https://andorrefiscal.fr/en/tax (Andorre Fiscal), up to date as of 10 October 2026. To cite this page, use its address: https://andorrefiscal.fr/en/tax 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. - **10%** income tax, at most - **10%** corporate income tax - **4.5%** IGI, general rate - **22%** in CASS contributions on a salary ## Where to start 1. [Taxes in Andorra](https://andorrefiscal.fr/en/tax/andorra-tax-system): Every tax and its rates 2. [Income tax (IRPF)](https://andorrefiscal.fr/en/tax/andorra-income-tax): The 0, 5 and 10% scale, allowances, calculation 3. [Tax residency](https://andorrefiscal.fr/en/tax/tax-residency): 183 days, centre of interests, dual residency ## 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](https://andorrefiscal.fr/en/methodology). ### Andorran taxes 7 guides - [Taxes in Andorra](https://andorrefiscal.fr/en/tax/andorra-tax-system): Every tax and its rates - [Income tax (IRPF)](https://andorrefiscal.fr/en/tax/andorra-income-tax): The 0, 5 and 10% scale, allowances, calculation - [Corporate income tax](https://andorrefiscal.fr/en/tax/andorra-corporate-tax): Rates, regimes and obligations - [VAT in Andorra (IGI)](https://andorrefiscal.fr/en/tax/andorra-vat-igi): Standard rate and special rates - [Dividends and capital gains](https://andorrefiscal.fr/en/tax/dividends-capital-gains): Savings, shares, property - [CASS: social security contributions](https://andorrefiscal.fr/en/tax/social-security-cass): Employees and the self-employed - [Cryptocurrencies](https://andorrefiscal.fr/en/tax/cryptocurrency-tax): Capital gains, trading, leaving France ### France and Andorra 6 guides - [Tax residency](https://andorrefiscal.fr/en/tax/tax-residency): 183 days, centre of interests, dual residency - [France–Andorra tax treaty](https://andorrefiscal.fr/en/tax/france-andorra-tax-treaty): Who taxes what, since 2013 - [Leaving France for tax purposes](https://andorrefiscal.fr/en/tax/leaving-france-tax-residency): Year of departure, tax returns, exit tax - [Andorra vs France taxes](https://andorrefiscal.fr/en/tax/andorra-vs-france-taxes): The main taxes side by side - [France–Andorra inheritance](https://andorrefiscal.fr/en/tax/inheritance-tax-france-andorra): Heirs, gifts, the 6-year rule - [Is Andorra a tax haven?](https://andorrefiscal.fr/en/tax/is-andorra-a-tax-haven): OECD, automatic exchange, treaties ## 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. - [Tax calculator](https://andorrefiscal.fr/en/tools/andorra-tax-calculator): Calculate your Andorran income tax and your net salary - [France–Andorra comparison tool](https://andorrefiscal.fr/en/tools/france-andorra-tax-comparison): Compare income tax in the two countries, on the same income - [183-day counter](https://andorrefiscal.fr/en/tools/183-day-counter): Count your days of presence in Andorra over the year ## Frequently asked questions ### Which guide should you start with when preparing to move? With [tax residency](https://andorrefiscal.fr/en/tax/tax-residency): it determines which country taxes you. Then read how to [leave France for tax purposes](https://andorrefiscal.fr/en/tax/leaving-france-tax-residency) (tax returns, French exit tax), then the overview of [taxes in Andorra and tax rates](https://andorrefiscal.fr/en/tax/andorra-tax-system), 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](https://andorrefiscal.fr/en/tax/inheritance-tax-france-andorra). ### How can you estimate your tax in Andorra? With our [Andorran tax calculator](https://andorrefiscal.fr/en/tools/andorra-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](https://andorrefiscal.fr/en/tools/france-andorra-tax-comparison) 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](https://andorrefiscal.fr/en/tax/france-andorra-tax-treaty#revenus): 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](https://andorrefiscal.fr/en/official-sources) (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.