Tax simulator: Andorra vs France
Estimate in a few seconds the difference in taxation between France and Andorra — on your company's profit, your dividends or your income. Calculations based on the 2026 rates.
Assumption: full distribution of the profit as dividends to the director.
Income tax only — excluding social contributions (social charges in France, CASS in Andorra), which are added in both countries.
France
—
Andorra
—
Indicative and non-contractual estimate. This simulator applies the 2026 rates to a simplified case ; it does not take into account social contributions, the France-Andorra tax treaty, the schemes linked to a change of residence, reliefs, or your actual situation. Only a personalised assessment drawn up by our firm has the value of a study.
The 2026 rates used
Every figure comes from an official source, up to date for 2026. No approximation.
| Taxation | France 2026 | Andorra 2026 |
|---|---|---|
| Corporate income tax | 25 % (15 % reduced ≤ 42 500 € under conditions) | 10 % |
| Dividends (PFU) | 31,4 % (12,8 % + 18,6 % PS) | 0 % Andorran source |
| Income tax | scale 0 → 45 % | 0 / 5 / 10 % |
| Income tax brackets (per part) | 0 % ≤ 11 600 · 11 % · 30 % · 41 % · 45 % > 181 917 € | 0 % ≤ 24 000 · ~5 % up to 40 000 · 10 % beyond |
| Sources: income tax scale — service-public.gouv.fr (LF 2026) ; CIT & PFU — impots.gouv.fr / LFSS 2026 ; Andorran IRPF & CIT — Llei 5/2014 & Llei 95/2010 (portaljuridicandorra.ad). The France-Andorra treaty of 2 April 2013 prevents double taxation. | ||
Frequently asked questions
How is the saving calculated?
In "company" mode, we compare the total tax in the event of a distribution of the profit: in France, corporate income tax (25 % or 15 % reduced) then a PFU of 31,4 % on the dividends ; in Andorra, corporate income tax of 10 %, with Andorran-source dividends being exempt. The saving is the difference between the two.
Are social contributions included?
No. The simulator covers only tax. Social contributions (French social charges, Andorran CASS of around 22 %) are added in both countries and depend on your status ; we include them in the personalised assessment.
Are these figures up to date?
Yes : 2026 rates, including the increase of the PFU to 31,4 % (LFSS 2026) and the income tax scale of the 2026 finance act. The official sources are listed below the table.
Does the result have any legal value?
No. This is an indicative estimate for educational purposes. Your actual situation (status, tax treaty, effective residence) may significantly change the result. Ask us for a costed and personalised assessment.
