Filing the IRPF return in Andorra: who, when, how, refunds and mistakes to avoid

When to file

The filing period is from 1 April to 30 September of the year following the tax periodverified on 14/10/2026. For 2025 income, the campaign therefore runs from 1 April to 30 September 2026. The return is filed electronically using the Government of Andorra's digital certificate, or through a representative who holds it, and the form is numbered 300.

Who is concerned

The IRPF applies to the income of individuals who are tax resident in Andorra, whatever the State of residence of the payer. See IRPF and becoming a tax resident.

Who does not have to file

The official guide exempts from form 300 taxpayers who have only certain sources of income:

• employment income with tax withheld at source, possibly together with property income, if the gross total stays below 24,000 €verified on 14/10/2026 over the period;
• exempt income or investment income already subject to withholding.

They may nevertheless file to claim a refund if the withholdings seem excessive because their personal, family and economic situation was not taken into account. They must file if they carry on an economic activity, realise a capital gain, or have received income without withholding.

Foreign-source income

Income obtained and taxed abroad that qualifies for the international double taxation deduction does not have to appear on form 300 when the deduction brings the tax payable down to zero; it is nevertheless shown on sheet 300-F, with its nature and country of origin. See the France–Andorra treaty.

Employees: the adjustment proposal

For employees whose withholdings do not match their situation, the authority may propose an adjustment. The taxpayer accepts it by signing sheet 300.3 until 30 September of the following year, electronically or at the counters of the Departament de Tributs i de Fronteres. A refund is paid by bank transfer, no later than 3 monthsverified on 14/10/2026 after confirmation.

Self-employed people: advance payments

Entrepreneurs and professionals must also submit, in September, the payments on account towards the tax for the current year (form 300-C), with the share for the previous year serving as the reference.

A mistake to avoid

Applying the reduction of the tax-free savings allowance without sufficient withholding leads to an adjustment with a surcharge of 10 %verified on 14/10/2026. To understand the scale: the personal allowance is 24,000 €verified on 09/10/2026, and the top rate is 10 %verified on 09/10/2026.

What if I am coming from France?

Becoming an Andorran resident does not, on its own, release you from your French obligations. See leaving France and formalities. To estimate your tax: IRPF simulator.