IRPF in Andorra: residents' personal income tax explained
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The short answer
Andorran IRPF applies a single rate of 10 % after a tax-exempt personal minimum of 24,000 €. A bonus of 50 % on earned income, capped at 800 €, reduces the effective tax on the first taxable income.
The principle in two lines
IRPF is based on a single rate of 10 %verified on 09/10/2026 (art. 43), applied to the general income base and the savings base. Two mechanisms reduce the real tax: the tax-exempt personal minimum and the bonus.
The values in the text of the law
| Item | Verified value |
|---|---|
| Rate | 10 %verified on 09/10/2026 |
| Tax-exempt personal minimum (general base) | 24,000 €verified on 09/10/2026 |
| Minimum if the spouse has no income | 40,000 €verified on 09/10/2026 |
| Tax-exempt minimum on savings | 3,000 €verified on 09/10/2026 |
| Bonus on earned income | 50 %verified on 09/10/2026 of the amount of tax calculated |
| Cap on the bonus | 800 €verified on 09/10/2026 |
| Tax residence threshold | more than 183 daysverified on 09/10/2026 per year |
How the tax is calculated
- Start from the general base (salaries, earned income, property income).
- Deduct the personal minimum (art. 35).
- Apply the tax rate (10 %verified on 09/10/2026).
- For employment, business or property income, apply the bonus (50 %verified on 09/10/2026), up to 800 €verified on 09/10/2026.
Worked example
Annual income of 50,000 € for a single person:
| Step | Amount |
|---|---|
| Base after personal minimum of 24,000 € | 26,000 € |
| Tax at 10% | 2,600 € |
| Bonus (50%, capped at 800 €) | − 800 € |
| Tax due | 1,800 €, i.e. 3.6% of income |
The amounts in this example are calculation assumptions: they use the values in the table above and must be recalculated if those change.
Do not forget
- IRPF applies only if you are an Andorran tax resident. See effective presence.
- If France still considers you domiciled there, both states may claim the tax. See France–Andorra treaty.
- Social security contributions are added to the tax: see health and insurance.
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
What is the income tax rate in Andorra?
The IRPF rate is 10 % (article 43 of Llei 5/2014). It applies after a personal minimum of 24,000 € and a bonus of 50 % capped at 800 €.
After how many days are you a tax resident in Andorra?
The law uses in particular presence of more than 183 days in the calendar year. Occasional absences are counted, unless tax residence in another country is proven.
Is savings income taxed?
Yes, at the same rate, after a tax-exempt minimum of 3,000 € on the savings base.
What happens to the threshold if the spouse has no income?
The personal minimum can reach 40,000 € where the spouse or stable partner receives no income from the general base.
Does IRPF replace French tax?
Only if you are no longer tax-domiciled in France. The two notions are distinct; see the page on tax domicile.
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.