Is Andorra a Tax Haven? The Reality in 2026
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The short answer
Andorra has introduced personal income tax, corporate income tax and an indirect tax, and takes part in tax information exchange. It remains less taxed than France, but the term tax haven is misleading for a genuine resident.
Existing taxes
- Personal income tax: see IRPF. Top rate: 10 %verified on 09/10/2026.
- Corporate income tax: 10 %verified on 09/10/2026.
- Indirect tax: 4.5 %verified on 09/10/2026.
Transparency
Andorra takes part in the exchange of financial information. See the France-Andorra convention.
What to remember
For a French national, the issue is not the Andorran rate but leaving French tax residence: the dedicated page.
What French law says today
For France, the list of non-cooperative States and territories (ETNC) is set by order. The order of 15 April 2026 lists 11 entities, and Andorra is not on it. See the note French list of tax havens, April 2026 order.
This absence does not mean that everything is allowed for a French taxpayer. French law has a separate concept, the privileged tax regime (article 238 A of the CGI), which compares the tax actually borne with the tax that would be due in France. With a general rate of 10 %verified on 09/10/2026 against 25 %verified on 09/10/2026 in France, this question must be examined for any structure: see holding company and the French tax authorities.
Information exchange is real
The 2013 France-Andorra tax convention provides, in its article 24, that the agreement on exchange of information on tax matters of 22 September 2009 remains applicable to information that is foreseeably relevant for applying the tax laws of the two States and the convention itself. The two States also agreed not to request reimbursement of certain costs linked to these exchanges. A "hidden" account or company therefore has no basis. See the France–Andorra convention.
On the company side, the register of beneficial owners requires Andorran companies to identify their beneficial owners: see the holding company guide.
Taxes do exist
Personal income tax, corporate income tax, indirect tax, capital gains tax, tax on foreign real estate investment, social contributions: see taxation in Andorra and the Andorra-France comparison.
The right question
Rather than "tax haven or not", the useful question for a French national is: am I genuinely an Andorran resident, and can I prove it? It is genuine residence, not the rate, that determines the tax due: leaving France and effective presence and 183 days.
Work out your own case
Free simulators, built on the official values of this page.
- Andorra IRPF simulator (employment, rental and savings income)Estimate your income tax with the tax-free minimum, the bonus relief and family allowances.Open
- Cost of an employee and corporate tax in Andorra: calculatorEmployer contributions, net pay before tax and a company's corporate tax.Open
- Leaving France for Andorra: are you still a French tax resident?The three criteria for French tax residence, in a few questions.Open
Frequently asked questions
Is Andorra on a blacklist?
The status of jurisdictions changes depending on the lists and the years. Check the official list currently in force.
Can accounts be hidden there?
No: information exchange makes this idea unfounded.
Is Andorra on the French list of tax havens?
No. It does not appear on the list of non-cooperative States and territories set by the order of 15 April 2026, but its tax rate may bring it within the privileged tax regime.
Do France and Andorra exchange tax information?
Yes. Article 24 of the 2013 convention makes the information exchange agreement of 22 September 2009 applicable.
Going further
Official sources
This information is general and is not personalised legal, tax or financial advice. It is verified as of the date shown and may change.