Elite athletes: settling in Andorra
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The short answer
An athlete may fall under a sporting-interest status or under gainful activity. Competition and sponsorship income raise tax territoriality questions to be examined with an adviser.
Your reading path
Read these pages in this order:
Common mistakes
- Assuming that a track record is enough to obtain the status
- Neglecting the taxation of sponsorship income
- Forgetting family arrangements
Next steps
- Prepare your 90-day checklist.
- Check your tax situation: tax domicile.
- Compare the parishes and browse the listings.
The status for an elite athlete
Residency for scientific, cultural and sporting interest is aimed at people with international recognition for their talent. The main holder deposits 47,500 €verified on 12/10/2026 with the Andorran Financial Authority, plus 9,500 €verified on 12/10/2026 per dependant, refunded on departure or non-renewal after deduction of costs. The minimum presence is 90 daysverified on 12/10/2026 per calendar year. See the dedicated page.
Tax: what changes and what does not
| Income | Taxation |
|---|---|
| Performances given in France | Taxable in France (art. 16 of the treaty) |
| Sponsorship and image rights attached to fame | Taxable in the State where they originate |
| Income paid to a company or an agent | Taxable in the State of source |
| Other income of an Andorran resident | Andorran IRPF: 10 %verified on 09/10/2026 after a minimum of 24,000 €verified on 09/10/2026 |
See athletes and artists: income.
French nationality
Article 25.1.d allows France to tax its nationals resident in Andorra as if the treaty did not exist, where its legislation permits: see the treaty.
Organising family life
School, health, housing: see moving as a family.
Frequently asked questions
Is there a status for athletes?
A sporting-interest status exists, assessed case by case.
Where is my competition income taxed?
It depends on the source of the income and on your tax residence. Tax advice is necessary.
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.