Student or trainee between France and Andorra: how allowances are taxed

The rule

Sums received for maintenance, studies or training: not taxable in the host State if they come from abroadverified on 09/10/2026

What this covers

• Support from parents paid from France.
• Study grants coming from abroad.
• Sums intended for maintenance and training costs.

What this does not cover

A student job or a salary earned in Andorra follows the rule for salaries: see salary and tax.

For studies

• Studying at the University of Andorra.
• A residence permit may be needed depending on the length of your studies: see the overview of statuses.

What the text says, word for word

Under article 19 of the treaty, sums received by a student, apprentice or trainee who was a resident of the other State immediately before arriving and who is staying in the host State solely to pursue their studies or training, to cover their maintenance, study or training costs, are not taxable in that State, provided that they come from sources outside that State.

Three conditions to remember

1. The status: student, apprentice or trainee.
2. The stay: solely to study or train.
3. The origin: the sums come from abroad (parents, grant, savings), not from the host State.

A student job

A salary earned in Andorra does not benefit from this rule: it follows the rules for salaries. Andorran IRPF has an exempt personal minimum of 24,000 €verified on 09/10/2026, which many small incomes do not exceed. See salary and tax and the IRPF simulator. The salary must also respect the legal minimum (1,568.66 €verified on 09/10/2026 per month for a full-time job).

For the family in France

A student who remains attached for tax purposes to their parents' household may have consequences for them: have the attachment checked before departure.

Residence authorisation

Higher education or training gives rise to a specific immigration authorisation, with its own renewal rules: see residency and studying at the University of Andorra.