Tax comparator:
Andorra, France & Belgium
How much does your taxation really cost you ? Compare in a few seconds the tax on your company, your dividends or your income across the three countries — on the 2026 rates.
Assumption : full distribution of the net profit as dividends to the director.
Income tax for a single person — excluding social contributions (charges in France and Belgium, CASS in Andorra) and excluding the family quotient. Your family situation is studied in the personalised assessment.
France
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Belgium
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Andorra
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Indicative and non-contractual estimate. The comparator applies the 2026 rates to a simplified case. It does not include social contributions, the France-Andorra tax treaty, the conditional reduced regimes (Belgian VVPRbis, etc.) or your actual situation ; for Belgium, average municipal surcharges (7 %) are applied. Only a personalised assessment drawn up by our firm has the value of a study.
How to read the comparison
Three tax systems, one common calculation basis — to compare like with like.
The "Company & dividends" mode reconstructs the full tax cost when you take the profit out of your company as dividends. In France, corporate income tax (25 %, or 15 % on the first 42 500 € for eligible SMEs) is followed by the flat-rate withholding of 31,4 % on the dividends. In Belgium, corporate income tax (25 %, or 20 % on the first 100 000 € under conditions) is followed by a 30 % withholding tax. In Andorra, corporate income tax is 10 % and Andorran-source dividends are not taxed a second time. The Andorra / France simulator details this two-country calculation.
The "Personal income" mode applies the progressive income tax scales for a single person : up to 45 % in France, up to 50 % (plus municipal surcharges) in Belgium, and 10 % maximum in Andorra — with a first bracket exempt up to 24 000 €. To go further, see our detailed comparisons Andorra vs France and Andorra vs Belgium.
Once the gap is measured, the next step is concrete : structuring an Andorran tax residence and, where applicable, a company in Andorra consistent with your activity. Our firm costs your actual situation, including contributions, before any decision.
The 2026 rates used
| Taxation | France 2026 | Belgium 2026 | Andorra 2026 |
|---|---|---|---|
| Corporate income tax | 25 % (15 % ≤ 42 500 €) | 25 % (20 % ≤ 100 000 €) | 10 % |
| Dividends | 31,4 % (PFU) | 30 % (withholding ; 18 % VVPRbis*) | 0 % Andorran source |
| Income tax (max) | 0 → 45 % | 25 → 50 % + municipal | 0 / 5 / 10 % |
| Wealth tax | IFI (real estate) | None (wealth) | None |
| Inheritance tax (direct line) | up to 45 % | depending on the region | None |
| * VVPRbis : conditional reduced rate. Sources : France — service-public.gouv.fr & impots.gouv.fr (LF / LFSS 2026) ; Belgium — SPF Finances (fin.belgium.be), personal income tax & corporate income tax scale 2026 ; Andorra — Llei 5/2014 & Llei 95/2010 (portaljuridicandorra.ad). The France-Andorra treaty of 2 April 2013 prevents double taxation. | |||
Frequently asked questions
How does this comparator work?
You enter an amount — your company's profit or your taxable income — and the comparator calculates the corresponding tax in the three countries according to the 2026 rates, then the saving achieved in Andorra. In company mode, it adds the corporate income tax and the taxation of the distributed dividends ; in income mode, it applies the progressive scale for a single person.
Are the figures up to date for 2026?
Yes. The French rates come from service-public.gouv.fr and impots.gouv.fr (2026 finance acts), the Belgian rates from the SPF Finances (personal income tax and corporate income tax 2026), and the Andorran rates from Llei 5/2014 and 95/2010. The sources are listed below the table.
Are social contributions included?
No. The comparator covers only tax. Social contributions (charges in France and Belgium, Andorran CASS of around 22 %) are added in each country and depend on your status ; they are included in the personalised assessment drawn up by our firm.
Why does Andorra often come out as more advantageous?
Because Andorra combines a corporate income tax of 10 %, Andorran-source dividends not taxed a second time, an income tax capped at 10 %, and the absence of wealth tax and inheritance tax. These advantages require a real and effective tax residence in Andorra, which our firm structures by the book.
