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Andorra tax calculator: your IRPF and your net salary
Enter a gross salary or a net base, and your savings income: Andorran personal income tax (IRPF) is calculated as you type, under the law in force on 10 October 2026. Each step of the calculation is shown.
- top rate of income tax
- 10%
- of general tax base not taxed
- €24,000
- tax credit (bonificació) at most
- €800
- of savings income exempt each year
- €3,000
Tax base: €54,300 (gross minus 6.5% CASS and a 3% flat-rate allowance capped at €2,500)
Estimated net salary: €4,489 a month, i.e. €53,870 a year, after CASS and tax.
| Net general tax base | €54,300 |
|---|---|
| Gross tax at 10% above €24,000 | €3,030 |
| Tax credit (bonificació: 50%, capped at €800) | − €800 |
| Tax on the general base | €2,230 |
| Taxable savings income (above €3,000) | €0 |
| Tax on savings income (10%) | €0 |
| Total income tax | €2,230 |
| Employee CASS contribution (6.5% of gross) | €3,900 |
| Annual net salary after CASS and tax | €53,870 |
Next step: find the right residency status
Assumptions and limits
- Single person, no dependants, tax resident in Andorra.
- Income from employment, business activities, pensions or property. Savings income is taxed separately: 10% above €3,000.
- Calculation: 10% above €24,000, minus the 50% tax credit capped at €800 (Llei 5/2014, Articles 35, 43 and 46).
- Not taken into account: the allowance raised to €40,000 for a couple where the spouse has no income, dependants, main residence, pension plans, tax credits, your French situation. These items often reduce the tax.
On this page 6 sections
How is Andorran income tax calculated?
Andorran income tax separates two bases, each taxed at 10%: the general tax base (work, business activities, pensions, rents) and the savings tax base (interest, foreign dividends, capital gains). The calculator follows the law step by step.
Net general tax base
Starting from a gross salary: the employee CASS contribution (6.5%) and a 3% flat-rate expenses allowance, capped at €2,500, are deducted.
Personal allowance
The first €24,000 is not taxed.
10% rate
The excess is taxed at 10%.
Tax credit (bonificació)
The tax calculated in this way is halved, up to a limit of €800: this is what creates the effective 5% band between €24,000 and €40,000.
Savings
Savings income is taxed at 10% above an allowance of €3,000, with no 5% band.
Examples: tax and net salary from €30,000 to €250,000 gross
For €50,000 gross a year, the net salary after the CASS contribution and income tax is about €45,425, i.e. nearly €3,785 a month over twelve months. The other salary levels:
| Annual gross salary | Net general tax base | Income tax | Annual net salary | Average rate |
|---|---|---|---|---|
| €30,000 | €27,150 | €158 | €27,892 | 0.5% |
| €40,000 | €36,200 | €610 | €36,790 | 1.5% |
| €50,000 | €45,250 | €1,325 | €45,425 | 2.7% |
| €60,000 | €54,300 | €2,230 | €53,870 | 3.7% |
| €100,000 | €91,000 | €5,900 | €87,600 | 5.9% |
| €150,000 | €137,750 | €10,575 | €129,675 | 7.1% |
| €250,000 | €231,250 | €19,925 | €213,825 | 8.0% |
Indicative calculation using the method above, tax rounded to the nearest euro. Net salary: gross salary minus the 6.5% employee CASS contribution and income tax. Average rate: tax as a share of gross salary. The employer’s CASS share (15.5%) is not counted.
What the calculator does not take into account
The calculator also assumes that you are an Andorran tax resident. If you remain taxable in France, French law applies, with the rules of the France–Andorra tax treaty.
And in France? Compare on the same income
This calculator only works out Andorran tax. The France–Andorra comparison tool sets side by side the income tax due in each country for the same taxable income, using the French 2026 scale; for all taxes, read our Andorra vs France taxes comparison.
France or Andorra?
Income tax in France and in Andorra on the same taxable income, with every assumption shown.
Frequently asked questions
Does the calculator take my spouse and children into account?
No. It calculates the tax of a single person. The tax-free allowance can be raised to €40,000 if the spouse has no income, and each dependant gives entitlement to a €1,000 reduction: these situations reduce the tax and are calculated case by case.
Why is there talk of a 0, 5 and 10% scale when there is a single rate?
The law provides for a single rate of 10%. But the €24,000 tax-free allowance and the 50% tax credit, capped at €800, in practice produce a marginal rate of 0% up to €24,000, 5% between €24,000 and €40,000, then 10%.
What is the net salary for €50,000 gross in Andorra?
About €45,425 a year for a single person, i.e. roughly €3,785 a month over twelve months: the 6.5% employee CASS contribution (€3,250) and income tax (€1,325) are deducted from the gross salary. Indicative calculation, excluding other reductions.
Use: Examples: tax and net salary from €30,000 to €250,000 gross
Is a retirement pension calculated like a salary?
It falls into the same general tax base and benefits from the tax-free allowance and the tax credit, but the 3% flat-rate allowance does not apply to it. Enter it as a “Net base”.
Does the calculator work out social security contributions?
In “Gross salary” mode, it deducts only the employee’s CASS contribution (6.5%) to obtain the taxable base and the estimated net salary. The employer’s share, 15.5%, is not included in the calculation.
Sources
- Llei 5/2014 on personal income tax, consolidated version (opens in a new tab) portaljuridicandorra.adArticles 13, 35, 37, 43 and 46: 3% flat-rate allowance, personal allowance, savings allowance, rate, tax credit (bonificació).
- CASS: employee contributions (opens in a new tab) cass.adEmployee contribution of 6.5%; employer’s share of 15.5%.
Consolidated texts on the Portal jurídic d’Andorra have no official value: only the version published in the BOPA is authentic. How we verify.
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.
