What Taxes Do You Pay in Andorra? IRPF, Corporate Income Tax, IGI, Property
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The short answer
In Andorra, a resident mainly pays IRPF at a rate of 10 % (after a tax-free minimum), companies pay 10 % tax on profits and the indirect tax (IGI) is 4.5 %. Non-residents also pay a tax on foreign real estate investment.
The main taxes
| Tax | Who pays it | Verified rate |
|---|---|---|
| IRPF (personal income tax) | Tax residents | 10 %verified on 09/10/2026, after a tax-free minimum of 24,000 €verified on 09/10/2026 |
| Corporate income tax | Companies | 10 %verified on 09/10/2026 |
| IGI (indirect tax) | Consumers, businesses liable for it | 4.5 %verified on 09/10/2026 (general), 1 %verified on 09/10/2026 (reduced) |
| Tax on foreign real estate investment | Non-residents and residents of less than 3 years | 6 %verified on 09/10/2026 (first property), 10 %verified on 09/10/2026 (beyond) |
| Property transfer tax | Purchase of a second-hand property | 4 %verified on 09/10/2026 |
What to keep in mind
- Andorra has lighter taxation than France but is not exempt. See tax haven?.
- Andorran taxes do not remove the need to settle the question of French tax residence. See leaving France.
- Social contributions (CASS) are added: 6.5 %verified on 09/10/2026 for the employee.
Details by tax: IRPF, corporate income tax, IGI and VAT.
A fuller overview
| Tax | Benchmark |
|---|---|
| IRPF | Tax-free minimum of 24,000 €verified on 09/10/2026; allowance of 50 %verified on 09/10/2026 on earned income, capped at 800 €verified on 09/10/2026; savings exempt up to 3,000 €verified on 09/10/2026 |
| Corporate income tax | 10 %verified on 09/10/2026; exemption for shareholdings under conditions: see holding company |
| IGI | General 4.5 %verified on 09/10/2026, reduced 1 %verified on 09/10/2026, super-reduced 0 %verified on 09/10/2026, banking 9.5 %verified on 09/10/2026 |
| Property capital gains | Declining scale depending on duration for a resident; 10 %verified on 09/10/2026 for a non-resident after two years |
| Property transfer tax | 4 %verified on 09/10/2026 on purchase |
| Inheritance in the direct line | 0 %verified on 09/10/2026 |
| Social contributions | CASS: 6.5 %verified on 09/10/2026 employee, 15.5 %verified on 09/10/2026 employer |
For a French national
These taxes apply to an Andorran resident. A French national who remains tax resident in France remains taxed in France: see leaving France and the convention.
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
- Andorran IGI and French VAT: price comparisonHow much does the same purchase cost in Andorra and in France?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
What taxes are there in Andorra?
IRPF (10 %), corporate income tax (10 %), IGI (4.5 %) and, for non-residents' real estate, a tax on foreign investment.
Is there a wealth tax?
The texts verified for this page do not mention a wealth tax. Check with the tax authority for your situation.
Are social contributions high?
The total CASS contribution is 22 %, of which 6.5 % is paid by the employee.
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.