Working in Andorra while living in France: the cross-border worker's guide
- Updated on
- La rédaction
The short answer
An employee who works in Andorra and lives in France is affiliated to the CASS, and the salary is taxable in Andorra under the Franco-Andorran treaty, subject to taxation of worldwide income in France and the tax credit. Health cover can remain French on request.
The cross-border worker's three subjects
| Subject | Page |
|---|---|
| Tax on salary | Salary and tax |
| Social security and health | CASS and health insurance |
| Living in France or in Andorra? | Choosing where to live |
The basic rule
Taxable in the State of residence, unless the employment is exercised in the other State: they are then taxable in that other Stateverified on 09/10/2026Calculate my Andorran net salary
One status, three questions
The cross-border worker works in Andorra and usually sleeps outside the territory. Their work authorisation is issued for 1 yearverified on 12/10/2026, then renewed for periods of 3 yearsverified on 12/10/2026. Three subjects decide their budget: tax on salary, social security and the choice of where to live.
Benchmarks
| Subject | Benchmark |
|---|---|
| IRPF | Rate of 10 %verified on 09/10/2026, tax-exempt minimum of 24,000 €verified on 09/10/2026 |
| CASS | 6.5 %verified on 09/10/2026 employee and 15.5 %verified on 09/10/2026 employer |
| Health in France | Form SE 130-06 requested from the CASS, then registration with the CPAM of the place of residenceverified on 09/10/2026 |
Before accepting a job
Calculate the net pay in both countries with the net salary calculator and compare living in France or in Andorra: choosing where to live.
Cross-border worker: live in France or move to Andorra?
For an employee of an Andorran employer, staying in France keeps French tax residence with a tax credit, whereas settling in Andorra requires genuine Andorran residency. The choice depends on housing, commuting, family and the tax effect calculated for your own case.
ReadCross-border worker in Andorra: where is your salary taxed?
Under article 14 of the France-Andorra treaty, a salary is taxable in the State where the work is performed: Andorra for a cross-border worker. A French resident also declares this income in France, with a tax credit provided they are subject to Andorran tax on it.
ReadCross-border worker in Andorra: CASS, health insurance and form SE 130-06
Working in Andorra means affiliation to the CASS. An employee living in France can keep French health cover: they request form SE 130-06 from the CASS, then register with the CPAM of their place of residence. Care is reimbursed according to where it is received.
Read
Frequently asked questions
Does a cross-border worker pay tax in Andorra?
The salary from employment carried out in Andorra is taxable in Andorra under the treaty. A resident of France remains subject to French tax and has a tax credit: have your case calculated.
Which social security?
Carrying out an activity in Andorra leads to affiliation to the CASS. French health cover is possible on request.
Do I need to move to Andorra?
Not necessarily: see the page that compares the two options.
Does a cross-border worker contribute in Andorra?
Yes, to the CASS for their activity in Andorra, with the possibility of French health cover on request.
Is a cross-border worker taxed twice?
The treaty provides for the elimination of double taxation; the detail depends on the income and the situation.
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.