Athletes and Artists Resident in Andorra: Where Is Their Income Taxed?
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The short answer
Under article 16 of the Franco-Andorran treaty, income that an athlete or artist resident in one State derives from activities carried out in the other State is taxable in that other State. An Andorran athlete who competes in France is therefore taxed there on that income.
The rule
Income from personal activities performed in the other State: taxable in that other Stateverified on 09/10/2026What this covers
- Personal performances: competitions, shows, film shoots, fashion shows.
- Income paid to another person (company, agent): taxable in the State where it arises (art. 16.3).
- Public funding: exception where the activity is mainly funded by public funds of the State of residence (art. 16.4).
The case of athletes based in Andorra
Moving to Andorra does not remove French taxation of income earned on French soil. For sponsors and image rights, the characterisation (personal performance or business income) is decisive. See also the athlete profile and residency for athletes.
Reading article 16 methodically
| Case | Rule |
|---|---|
| Personal performances carried out in the other State | Taxable in that other State |
| Income linked to renown (sponsorship, image rights) | Taxable in the State where it arises |
| Income paid to a company or an agent | Taxable in the State of source |
| Activities mainly funded by public funds of the State of residence | Taxable only in that State |
An example
An athlete resident in Andorra plays a match in France and receives a bonus: that bonus is taxable in France. If their image income goes through an Andorran company, it remains taxable in the State where it arises.
Andorran IRPF on the rest
Income taxable in Andorra follows the IRPF scale: rate of 10 %verified on 09/10/2026, personal minimum of 24,000 €verified on 09/10/2026, allowance of 50 %verified on 09/10/2026 of employment income capped at 800 €verified on 09/10/2026. See the IRPF simulator.
Residency for athletes and artists
People of international renown may fall under residency for reasons of scientific, cultural or sporting interest: see this page.
To organise
- Keep a calendar of performances by country.
- Distinguish what pays for the personal performance from what pays for the image.
- Have the structure (company, agent) validated by an adviser who knows both countries.
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
- Leaving France for Andorra: are you still a French tax resident?The three criteria for French tax residence, in a few questions.Open
- Quiz: which residency status in Andorra?A few questions, a clear lead towards the right status.Open
Frequently asked questions
Is an athlete resident in Andorra taxed in France?
On income from activities carried out in France, yes, under article 16 of the treaty.
What about sponsors?
The characterisation of the income determines the State of taxation: have your contracts reviewed.
Is an artist treated like an athlete?
Yes, article 16 covers performing artists, athletes and models.
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.