Andorra is attracting a growing number of retirees : an Alpine setting, among Europe's safest environments, a reputable healthcare system and light taxation. However, it is essential to understand how your pensions will be taxed and which status to adopt. The complete picture, updated for 2026.
Passive residency : the retiree's status
Retirees settle in Andorra via passive residency (without a local professional activity). The main requirements are : an investment in Andorra (property, securities or a deposit), a guarantee deposit with the AFA (the financial authority), health insurance, accommodation and a presence of at least 90 days per year. The specific thresholds are evolving (2026 reform) : we verify and secure these figures for your application. See our tax residency page.
Your pensions : where are they taxed ?
This is the decisive point, settled by the Franco-Andorran tax treaty of 2 April 2013 :
- Private pensions (state basic pension, supplementary Agirc-Arrco pensions, etc.) : taxable in Andorra only, therefore subject to Andorran IRPF (0 to 10 %) — generally far lighter than in France.
- Public-sector pensions (civil service, government schemes) : these remain in principle taxable in France, except in cases of Andorran nationality.
A mixed career therefore combines both regimes. We model your precise situation before you make any commitment.
Healthcare for retirees
A social security agreement links France and Andorra. Via the appropriate form (series SE 130), a French retiree can be covered by the CASS Andorran system ; the health insurance contribution continues to be deducted from the French pension. Andorran cover is of a good standard (≈ 75 % of routine care, 90 % of hospitalisation). A non-pensioned spouse typically takes out a complementary private insurance policy.
Wealth and succession
Andorra has neither a wealth tax nor inheritance or gift tax. For a retiree with assets, this is a major advantage for succession planning. Combined with an IRPF of 0–10 %, the framework is particularly favourable. See our wealth optimisation services.
An exceptional quality of life
Beyond taxation, Andorra boasts one of the lowest crime rates in Europe, a preserved natural environment, abundant sunshine and an immediate proximity : 3 hours from Barcelona and Toulouse, and thus from family remaining in France.
Key takeaways
- Status : passive residency (≥ 90 days/year, investment + AFA deposit)
- Private pensions : taxed in Andorra (IRPF 0–10 %)
- Public-sector pensions : remain taxable in France
- Healthcare : CASS coverage via the Franco-Andorran agreement
- No wealth tax, no inheritance tax
Your situation is unique. Before making any decision, we model your pension taxation and budget. Also discover the cost of living in Andorra.
