Cross-border worker in Andorra: where is your salary taxed?

What the treaty says

• General rule (art. 14.1): Taxable in the State of residence, unless the employment is exercised in the other State: they are then taxable in that other Stateverified on 09/10/2026
• Short stays (art. 14.2): a resident of one State who works in the other State for no more than 183 daysverified on 09/10/2026 over twelve months remains taxed at home if the employer is not a resident of the State of activity and the cost is not borne by a permanent establishment. This is not the case for a cross-border employee of an Andorran employer.
• Double taxation (art. 21): Income taxable in Andorra is taken into account for French tax, with a tax credit equal to the corresponding French tax if the resident of France is subject to Andorran tax on that incomeverified on 09/10/2026

In practice for a French resident

1. Your Andorran salary is taxed in Andorra (IRPF).
2. You declare it in France, where your worldwide income is taken into account.
3. You benefit from a tax credit if you are subject to Andorran tax on this income.
4. You keep your payslips and your proof of Andorran tax.

Estimate my tax and my net pay

A cross-border worker living in France: how to read the double taxation

The salary from work performed in Andorra is taxable in Andorra. A French resident remains taxable in France on worldwide income, with elimination of double taxation: Income taxable in Andorra is taken into account for French tax, with a tax credit equal to the corresponding French tax if the resident of France is subject to Andorran tax on that incomeverified on 09/10/2026

In concrete terms, the French tax credit equals the French tax corresponding to that income, provided the employee is actually subject to Andorran tax on it. This condition deserves attention when the salary stays below the tax-free minimum of 24,000 €verified on 09/10/2026 and the Andorran tax is nil: how the authorities assess the condition in that case should be confirmed with an adviser before relying on the credit.

An example to understand

An employee paid 30,000 euros a year in Andorra stays below the tax-free minimum of 24,000 €verified on 09/10/2026: their Andorran IRPF is nil. Under the treaty, the French tax credit assumes that they are subject to Andorran tax on this income; whether income not taxed in practice meets this condition should be checked with an adviser before filing.

Calculating Andorran IRPF

IRPF is 10 %verified on 09/10/2026, with a personal minimum of 24,000 €verified on 09/10/2026 (with a spouse without income: 40,000 €verified on 09/10/2026) and a 50 %verified on 09/10/2026 allowance on earned income, capped at 800 €verified on 09/10/2026. The employee also contributes to the CASS at 6.5 %verified on 09/10/2026.

What remains to be done each year

1. Gather the payslips and the Andorran tax certificate.
2. Declare the Andorran-source income in France with the supporting documents for the tax credit.
3. Keep evidence that you do not reside in Andorra if you live in France.

See living in France or in Andorra and the net salary calculator.