--- title: "Andorra tax calculator 2026: net salary and income tax (IRPF)" url: https://andorrefiscal.fr/en/tools/andorra-tax-calculator description: "Andorra tax calculator: work out your 2026 income tax (IRPF) and net salary from gross pay or the net base, savings income included." updated: 2026-10-11 language: en publisher: Andorre Fiscal (https://andorrefiscal.fr) --- # Andorra tax calculator: your IRPF and your net salary > Markdown version of the page https://andorrefiscal.fr/en/tools/andorra-tax-calculator (Andorre Fiscal), up to date as of 11 October 2026. To cite this page, use its address: https://andorrefiscal.fr/en/tools/andorra-tax-calculator 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. By [the Andorre Fiscal editorial team](https://andorrefiscal.fr/en/about#redaction) · Verified on 11 October 2026 · [2 official sources](https://andorrefiscal.fr/en/tools/andorra-tax-calculator#sources) - **10%** top rate of income tax - **€24,000** of general tax base not taxed - **€800** tax credit (bonificació) at most - **€3,000** of savings income exempt each year Without JavaScript, the calculation does not follow what you type: here is the example of a gross salary of €60,000 a year. Estimated income tax €2,230 i.e. **€186** a month · average rate **3.7%** 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. **Calculation details** | 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](https://andorrefiscal.fr/en/tools/which-residency-permit) **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. ## 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. 1. 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. 2. Personal allowance The first €24,000 is not taxed. 3. 10% rate The excess is taxed at 10%. 4. 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. 5. 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: **Tax and net salary for a single person with no other income** | 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 > **Good to know: Possible reductions** > > These items reduce the tax and are calculated on your actual situation: > > - the allowance raised to €40,000 for a couple where the spouse has no income; > - €1,000 per dependant; > - the deduction for the main residence: 50% of the amounts paid, up to €5,000 a year; > - pension plans; > - the tax credit for tax paid abroad. The calculator also assumes that you are an [Andorran tax resident](https://andorrefiscal.fr/en/tax/tax-residency). If you remain taxable in France, French law applies, with the rules of the [France–Andorra tax treaty](https://andorrefiscal.fr/en/tax/france-andorra-tax-treaty). ## And in France? Compare on the same income This calculator only works out Andorran tax. The [France–Andorra comparison tool](https://andorrefiscal.fr/en/tools/france-andorra-tax-comparison) 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](https://andorrefiscal.fr/en/tax/andorra-vs-france-taxes) comparison. ## 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](https://andorrefiscal.fr/en/tools/andorra-tax-calculator#exemples) ### 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%)](https://andorrefiscal.fr/en/tax/social-security-cass#salaries) to obtain the taxable base and the estimated net salary. The employer’s share, 15.5%, is not included in the calculation. ## Sources 1. [Llei 5/2014 on personal income tax, consolidated version](https://www.portaljuridicandorra.ad/L2014005) — Articles 13, 35, 37, 43 and 46: 3% flat-rate allowance, personal allowance, savings allowance, rate, tax credit (bonificació). 2. [CASS: employee contributions](https://www.cass.ad/cotitzacions-recarrecs-sancions) — Employee 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](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 - [Income tax (IRPF)](https://andorrefiscal.fr/en/tax/andorra-income-tax): The 0, 5 and 10% scale, allowances, calculation - [France–Andorra comparison](https://andorrefiscal.fr/en/tools/france-andorra-tax-comparison): Income tax on the same income, assumptions shown - [CASS: social security contributions](https://andorrefiscal.fr/en/tax/social-security-cass): Employees and the self-employed