Cross-border worker: live in France or move to Andorra?

The two options

What determines tax residence

Permanent home, then centre of vital interests, then habitual abode, then nationalityverified on 09/10/2026

A household in France weighs heavily: a cross-border worker whose family lives in France generally remains a French resident.

To decide

1. Calculate your Andorran net pay: calculator.
2. Estimate your housing cost on each side.
3. Test your tax domicile: tool.
4. Look at active employee residency: dedicated page.

The cross-border work permit

An employee who works in Andorra but habitually sleeps outside Andorran territory falls under the cross-border work permit. It is issued for 1 yearverified on 12/10/2026 and then renewed for periods of 3 yearsverified on 12/10/2026. To renew, the holder must have worked in Andorra on a permanent and effective basis. A temporary variant exists for seasonal work: it cannot exceed 12 monthsverified on 12/10/2026 and cannot be extended.

What each option changes in practice

Mistakes to avoid

1. Thinking that an Andorran permit changes tax residence: residence is judged on the household, interests and stay: see tax audits and Andorran residence.
2. Forgetting that French nationality matters: see the France–Andorra treaty.
3. Calculating on gross pay: compare net pay after tax in both cases with the net salary calculator and the IRPF simulator.

A starting calculation

An employee on 3,000 euros gross per month (36,000 euros per year) will compare Andorran IRPF on 36,000 euros, after the tax-exempt minimum, with the French tax he or she would pay depending on family situation. The simulator gives the Andorran order of magnitude; the French calculation is done with the French administration's simulator.