Private pension and tax: what the France–Andorra convention says
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The short answer
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.
The rule
- Article 17: 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
- The condition is to be a resident of Andorra within the meaning of the convention: see the residence criteria.
The exception that changes the calculation
Article 25.1.c states that income covered by Articles 12, 14, 17 and 20, whose taxation is allocated to a single State, is also taxable in the other State up to the portion exempt or not taxable in the first State.
In practice: if your pension is partly covered by the Andorran tax-exempt personal minimum (24,000 €verified on 09/10/2026), that exempt portion may be taxed in France.
Illustrative example
An annual private pension of 30,000 € received by a single person resident in Andorra: the portion exempt in Andorra ( 24,000 €) may remain taxable in France, under French law. The exact calculation depends on your situation.
Simulate the Andorran tax on my pension
What you need to do
- Have your pension classified (basic scheme, supplementary, annuity) with an adviser.
- Calculate your actual Andorran tax with the simulator, then have the effect of Article 25 validated.
- Declare your income in both countries according to the rules, with the tax credit provided for: 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
Not all pensions are equal
| Type | Treatment |
|---|---|
| Private retirement pension (basic, supplementary) | Article 17: taxable in the State of residence, subject to Article 25 |
| Life annuity | To be classified with an adviser: depending on its nature, retirement or other income |
| Lump sum paid at retirement | To be classified: the treatment may differ from a pension |
| Public pension | Article 18.2: see civil servant or military pension |
On the Andorran side: the applicable IRPF
The IRPF is 10 %verified on 09/10/2026 after a tax-exempt personal minimum of 24,000 €verified on 09/10/2026. A spouse with no income falls under the minimum of 40,000 €verified on 09/10/2026. The bonus of 50 %verified on 09/10/2026, capped at 800 €verified on 09/10/2026, applies to earned income, not to pensions.
If you have also contributed in Andorra
The CASS pays a pension at 65 yearsverified on 09/10/2026 with 180 monthsverified on 09/10/2026 of contributions, or a lump sum between 60 monthsverified on 09/10/2026 and 179 monthsverified on 09/10/2026 of contributions: see retirement age.
The essential condition
This treatment assumes that you are genuinely a resident of Andorra within the meaning of the convention. For a retiree of French nationality, the Article 25.1.d clause also applies: see tax residence and risks.
Work out your own case
Free simulators, built on the official values of this page.
- Andorra IRPF simulator (employment, rental and savings income)Estimate your income tax with the tax-free minimum, the bonus relief and family allowances.Open
- Retirement in Andorra: check your CASS entitlementsPension, lump sum or early retirement depending on your age and months contributed.Open
- Leaving France for Andorra: are you still a French tax resident?The three criteria for French tax residence, in a few questions.Open
Frequently asked questions
Is my private pension taxed in France if I live in Andorra?
In principle only in Andorra, except for the portion exempt or not taxable in Andorra, which France may tax under Article 25.1.c.
Are my supplementary pension contributions also private pensions?
Generally yes, but have each income stream classified: an annuity, a lump sum or a pension may be treated differently.
Do I need to file a return in France?
If you are genuinely a resident of Andorra, you are taxed in Andorra; some income must still be declared in France depending on its nature.
What does the convention say about French nationals resident in Andorra?
Article 25.1.d allows France to tax French nationals resident in Andorra as if the convention did not exist, subject to an agreement between the authorities. See the page on risks.
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.