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France or Andorra: compare your income tax
For the same taxable income, how much income tax would you pay in France and in Andorra? The comparison tool applies the French 2026 scale and Andorran law, with the assumptions shown. It compares one tax, not your whole situation.
- top marginal band in France
- 45%
- top rate in Andorra
- 10%
- taxed at 0% in France (1 share)
- €11,600
- not taxed in Andorra
- €24,000
France
average rate 18.5% marginal band 30%
Andorra
average rate 4.7% marginal rate 10%
Income tax difference, on the same taxable income €8,304 less in Andorra a year
Assumptions and limits
- Single person, one family quotient share, no children, fully tax resident in the country concerned.
- France: income tax scale for 2025 income (0%, 11%, 30%, 41%, 45%) and décote (low-income relief), with no tax reduction, tax credit or contribution on high incomes.
- Andorra: tax on the general tax base (tax-free allowance of €24,000, 10% rate, 50% tax credit capped at €800).
- Not included: social security contributions, tax on savings, cost of living, amounts linked to Andorran residency.
On this page 6 sections
What the tool compares
The comparison tool calculates the income tax due from a single person, for the same taxable income, under each country’s legislation. In France, this is net taxable income, after contributions and the 10% deduction, subject to the 2026 scale, the one for 2025 income; in Andorra, it is the net general tax base for IRPF. Starting from taxable income isolates the rules of the two taxes, without mixing in social security contributions and everyday living expenses.
The French 2026 scale and the Andorran scale side by side
| Taxable income (per share) | France: rate | Andorra: effective rate |
|---|---|---|
| Up to €11,600 | 0% | 0% |
| From €11,600 to €24,000 | 11% | 0% |
| From €24,000 to €29,579 | 11% | 5% |
| From €29,579 to €40,000 | 30% | 5% |
| From €40,000 to €84,577 | 30% | 10% |
| From €84,577 to €181,917 | 41% | 10% |
| Above €181,917 | 45% | 10% |
In France, a décote reduces gross tax below €1,982 for a single person. In Andorra, the statutory rate is 10%: the rates of 0% and 5% result from the tax-free allowance and the tax credit.
Examples: from €20,000 to €200,000 of taxable income
| Taxable income | Tax in France | Tax in Andorra | Difference |
|---|---|---|---|
| €20,000 | €445 | €0 | €445 |
| €30,000 | €2,104 | €300 | €1,804 |
| €50,000 | €8,104 | €1,800 | €6,304 |
| €80,000 | €17,104 | €4,800 | €12,304 |
| €120,000 | €33,001 | €8,800 | €24,201 |
| €200,000 | €66,524 | €16,800 | €49,724 |
Indicative calculation, using the scales and the décote above, rounded to the nearest euro.
What the comparison does not include
Frequently asked questions
Why compare on the same taxable income rather than the same gross salary?
Because social security contributions do not follow the same rules: 6.5% for an employee in Andorra, different and variable rates in France. Starting from taxable income isolates the effect of income tax, with no unverifiable assumption about contributions.
Does the comparison tool take the family quotient into account?
No. It calculates for a single person, with one share. The French family quotient and the Andorran tax-free allowance raised to €40,000 for certain couples change the amounts: these situations must be calculated case by case.
Where can I find my net taxable income?
On your income tax notice, on the net taxable income line (revenu net imposable). For an employee, it corresponds to net taxable salary minus the 10% flat-rate deduction for professional expenses (at least €509, at most €14,555).
Is the difference shown a saving?
No, not on its own. It takes no account of social security contributions, the cost of housing and living, the amounts linked to Andorran residency or the French tax that may remain due on French-source income. And it assumes that you are no longer a French tax resident.
Are the French amounts up to date?
Yes, at 11 October 2026: the scale applied to 2025 income, set by the Finance Act for 2026 and published on service-public.gouv.fr, and the décote described by the BOFiP (€897 minus 45.25% of gross tax, for gross tax below €1,982).
Sources
- Service-public.gouv.fr: income tax scale (opens in a new tab) service-public.gouv.frBands and rates applicable to 2025 income.
- BOFiP: income tax décote (BOI-IR-LIQ-20-20-30) (opens in a new tab) bofip.impots.gouv.fr€897 minus 45.25% of gross tax, for gross tax below €1,982.
- Service-public.gouv.fr: 10% flat-rate deduction for professional expenses (opens in a new tab) service-public.gouv.frMinimum of €509, maximum of €14,555.
- Llei 5/2014 on personal income tax, consolidated version (opens in a new tab) portaljuridicandorra.adPersonal allowance, rate and tax credit (bonificació).
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.
