---
title: "France vs Andorra tax calculator: compare your income tax"
url: https://andorrefiscal.fr/en/tools/france-andorra-tax-comparison
description: "France or Andorra: compare your income tax on the same taxable income, with the French 2026 scale and Andorran IRPF, and the gap in euros."
updated: 2026-10-11
language: en
publisher: Andorre Fiscal (https://andorrefiscal.fr)
---

# France or Andorra: compare your income tax

> Markdown version of the page https://andorrefiscal.fr/en/tools/france-andorra-tax-comparison (Andorre Fiscal), up to date as of 11 October 2026. To cite this page, use its address: https://andorrefiscal.fr/en/tools/france-andorra-tax-comparison

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.

By [the Andorre Fiscal editorial team](https://andorrefiscal.fr/en/about#redaction) · Verified on 11 October 2026 · [4 official sources](https://andorrefiscal.fr/en/tools/france-andorra-tax-comparison#sources)

- **45%** top marginal band in France
- **10%** top rate in Andorra
- **€11,600** taxed at 0% in France (1 share)
- **€24,000** not taxed in Andorra

Without JavaScript, the comparison does not follow what you type: here is the example of a taxable income of €60,000 a year.

France

€11,104

average rate **18.5%** marginal band **30%**

Andorra

€2,800

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.

## 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](https://andorrefiscal.fr/en/tax/andorra-income-tax) 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

**Marginal rates, 2025 income (France) and rules in force in 2026 (Andorra)**

| 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

**Single person, one share**

| 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

> **Caution: One tax, not your whole situation**
>
> Social security contributions ([CASS contributions](https://andorrefiscal.fr/en/tax/social-security-cass) of 6.5% for an employee in Andorra), the [cost of living in Andorra](https://andorrefiscal.fr/en/living-in-andorra/cost-of-living) and of housing, the amounts linked to residency (up to €50,000 non-refundable, depending on the status) and the French tax that remains due on French-source income are not counted. The income tax difference is therefore not, on its own, a saving.

> **Common misconception**
>
> “Moving to Andorra is enough to stop paying income tax in France.”
>
> **In fact.** You remain taxable in France if your home, your main activity or the centre of your economic interests remain there (Article 4 B of the CGI), unless the tax treaty designates you as a resident of Andorra. French-source income, such as rents from a property located in France, remains taxable there. See the [conditions for tax residency in Andorra](https://andorrefiscal.fr/en/tax/tax-residency).

## 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

1. [Service-public.gouv.fr: income tax scale](https://www.service-public.gouv.fr/particuliers/vosdroits/F1419) — Bands and rates applicable to 2025 income.
2. [BOFiP: income tax décote (BOI-IR-LIQ-20-20-30)](https://bofip.impots.gouv.fr/bofip/2495-PGP.html/identifiant=BOI-IR-LIQ-20-20-30-20260407) — €897 minus 45.25% of gross tax, for gross tax below €1,982.
3. [Service-public.gouv.fr: 10% flat-rate deduction for professional expenses](https://www.service-public.gouv.fr/particuliers/vosdroits/F1989) — Minimum of €509, maximum of €14,555.
4. [Llei 5/2014 on personal income tax, consolidated version](https://www.portaljuridicandorra.ad/L2014005) — Personal 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](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

- [Andorra vs France taxes](https://andorrefiscal.fr/en/tax/andorra-vs-france-taxes): The main taxes side by side
- [Tax calculator](https://andorrefiscal.fr/en/tools/andorra-tax-calculator): Estimate your Andorran IRPF
- [Leaving France for tax purposes](https://andorrefiscal.fr/en/tax/leaving-france-tax-residency): Year of departure, tax returns, exit tax