Retiring in Andorra: the guide for French retirees (tax, residency, budget)
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The short answer
A French retiree moving to Andorra has to settle three questions: residency (often passive residency), the taxation of their pensions under the France-Andorra treaty, and the reality of their move. Private pensions follow residence; public pensions remain taxed in France.
The retiree's four questions
| Question | Page |
|---|---|
| Will my private pension be taxed in Andorra? | Private pension and tax |
| I am a former civil servant or soldier | Public pension |
| What risks if I keep ties with France? | Tax residence and risks |
| How much do I need to live? | Retiree's budget |
Residency
The most common route is residency without gainful activity: see passive residency and the cost simulator.
The treaty's basic rule
Taxable only in the State of residence of the beneficiary, subject to Article 25 (portion exempt or not taxable in that State)verified on 09/10/2026 See the page on private pensions.
A retiree's key figures
| Topic | Benchmark |
|---|---|
| Status | Residency without gainful activity: investment of 1,000,000 €verified on 09/10/2026 |
| Payment | 50,000 €verified on 09/10/2026 non-refundable |
| Presence | 90 daysverified on 12/10/2026 per year |
| Andorran tax | IRPF of 10 %verified on 09/10/2026 after a tax-exempt minimum of 24,000 €verified on 09/10/2026 |
| CASS pension | 65 yearsverified on 09/10/2026 with 180 monthsverified on 09/10/2026 of contributions |
The point that decides everything
Genuine tax residence: a retiree of French nationality is covered by the clause in Article 25.1.d of the treaty and must not assume that a residence permit is enough. See tax residence and risks.
Preparing the budget
The retiree's budget brings together the sourced benchmarks; the IRPF simulator puts a figure on the tax.
A retiree's budget in Andorra: housing, bills, health and tax
A retiree's budget in Andorra is built from four items: housing, everyday costs, health and tax. The passive residency investment adds to the capital to plan for, and tax on the pension depends on your situation. Put a figure on each item before deciding.
ReadCivil Service Retiree in Andorra: Pension Taxed in France
The pension of a former French civil servant, soldier or public official remains in principle taxed in France even if you live in Andorra (article 18.2). An exception exists for those who live in Andorra, hold Andorran nationality and do not hold French nationality. The tax gain from relocating is therefore limited.
ReadPrivate pension and tax: what the France–Andorra convention says
Under Article 17 of the Franco-Andorran convention, the private pension of a resident of Andorra is taxable only in that State. But Article 25 allows France to tax the portion that Andorra exempts or does not tax, which is why it matters to calculate your actual Andorran tax.
ReadRetiree in Andorra: proving your tax residence and avoiding the risks
A retiree settling in Andorra must be an Andorran tax resident in fact: the treaty decides on the basis of the permanent home, then the centre of vital interests, then the habitual abode. Keep evidence, do not keep a main home in France and anticipate the Article 25 clause.
Read
Frequently asked questions
Can you receive your French pension in Andorra?
Yes, pensions can be paid into an account abroad. How they are taxed depends on your actual tax residence and the nature of the pension.
What residency status for a retiree?
Generally residency without gainful activity, which requires an investment and a commitment to be present.
Will my tax go down automatically?
No: Andorran tax residence must be genuine and documented. See the risks page.
Which residency for a retiree?
Residency without gainful activity, with an investment, a payment, insurance, housing and presence.
Will my pension be taxed in Andorra?
A private pension is in principle taxable in the state of residence, subject to Article 25 of the treaty.
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.