Tax simulator: Andorra vs France
Compare, in a few seconds, the tax due on a distributed profit or on income in France and Andorra — quotient familial (family quotient system), décote (tax discount), contributions on high incomes, the French subsidiary health contribution (the “PUMa tax”), IRPF (Andorran income tax) and CASS (Andorran social security) included. 2026 rates verified at source, with a line-by-line breakdown of the calculation.
Your simulation
Assumptions: an SAS or SASU (French simplified joint-stock company) in France, with dividends taxed under the PFU (France’s flat tax) or, where the option is more favourable, under the progressive scale after the 40% allowance; a standard Andorran company. The dividends are the household’s only income for the purposes of calculating the CEHR (exceptional contribution on high incomes), the CDHR (differential contribution on high incomes, a 20% minimum tax) and the subsidiary health contribution. The CASS tier depends mainly on the company’s turnover: see the question “Which CASS tier should I choose?” further below.
Income tax only, excluding social contributions. The same taxable income is run through both scales; in France, married couples and civil partners are taxed jointly, while in Andorra each person declares their own income. Salaries: in France, net taxable income is calculated after the 10% allowance; in Andorra, after deducting the CASS contribution and a flat-rate 3% allowance capped at €2,500.
France
—
Andorra
—
See the detailed calculation
France
Andorra
Indicative, non-contractual estimate. The simulator applies the official rates (France: the 2026 finance act, latest published scale; Andorra: IRPF, IS and CASS for 2026) to a simplified scenario: it does not take into account any other household income, tax reductions or credits, actual tax residence, or the application of the Franco-Andorran tax treaty. Only a personalised assessment prepared by our firm can serve as a formal study.
2026 rates used by the simulator
Every parameter comes from an official text in force, verified on 28 September 2026.
| Tax | France 2026 | Andorra 2026 |
|---|---|---|
| Corporate tax | 25%; 15% up to €42,500 for an eligible PME; a 3.3% social contribution on IS above €763,000 | 10% |
| Director’s dividends | 31.4%: 12.8% income tax + 18.6% social levies; optionally, the progressive scale after a 40% allowance and a 6.8% CSG deduction, which the simulator applies when it is more favourable | 0% (dividends from an Andorran company) |
| Income tax | Per part: 0% up to €11,600 · 11% up to €29,579 · 30% up to €84,577 · 41% up to €181,917 · 45% beyond | 10% after a tax-free minimum of €24,000, with a 50% reduction capped at €800 (≈5% between €24,000 and €40,000) |
| Family | Quotient familial benefit capped at €1,807 per half-part (€4,262 for the first child of a single parent); décote of €897 (single) or €1,483 (couple) minus 45.25% of the tax due | Individual taxation; minimum raised to €40,000 when the spouse has no income; €750 per dependent child under 25 |
| High incomes | CEHR: 3% then 4% above €250,000 of income (€500,000 for a couple); CDHR: 20% minimum tax, tapered up to €330,000 (€660,000) | No surtax |
| Director’s contributions | President of an SAS paid only in dividends: subsidiary health contribution (PUMa tax) of 6.5% on the portion of investment income between €24,030 and €384,480 (for a couple, calculated for each spouse on half the household’s income), provided the household has no earned income or pension | CASS for the self-employed (compte propre): 22% of a flat-rate base, from €146.99 to €808.44 per month depending on the tier |
| Sources: France — Law No. 2026-103 of 19 February 2026, the Finance Act for 2026 (2025 income scale, latest published); the 2026 Social Security Financing Act (CSG raised to 10.6% on investment income); CGI, art. 154 quinquies, 158, 197, 200 A, 219, 223 sexies and 224; the French Social Security Code, art. L380-2 and D380-1 (subsidiary health contribution; 2026 annual social security ceiling of €48,060); BOFiP, BOI-IR-LIQ-20-20-20, BOI-IR-LIQ-20-20-30 and BOI-IR-CDHR-10. Andorra — Llei 5/2014 on the IRPF (art. 5 j, 13, 35, 43 and 46); Llei 95/2010 on corporate tax; the 2026 self-employed CASS scale. | ||
Typical cases calculated with the simulator
The same formulas as the tool, applied to common situations — to give you a sense of scale before entering your own figures.
Company profit fully distributed as dividends
(single person with no children, standard IS rate, dividends under the PFU or the scale, whichever is more favourable, PUMa tax included, director’s CASS at the 100% tier)
| Profit | France (IS, income tax, CEHR, CDHR, PUMa tax) | Andorra (IS 10%, CASS) | Saving in Andorra |
|---|---|---|---|
| €100,000 | €47,337 (scale), including €3,313 of PUMa tax | €17,055 | €30,282, i.e. −64% |
| €200,000 | €103,132 (scale), including €8,188 of PUMa tax | €27,055 | €76,077, i.e. −74% |
| €500,000 | €287,463 (scale), including €2,985 of CEHR, €616 of CDHR and €22,813 of PUMa tax | €57,055 | €230,408, i.e. −80% |
| €1,000,000 | €562,929 (PFU), including €17,500 of CEHR, €36,500 of CDHR and €23,429 of PUMa tax | €107,055 | €455,874, i.e. −81% |
Taxable income of a single person
(no children — income tax only, excluding contributions)
| Net taxable income | France (income tax, CEHR, CDHR) | IRPF — Andorra | Saving in Andorra |
|---|---|---|---|
| €60,000 | €11,104 | €2,800 | €8,304, i.e. −75% |
| €120,000 | €33,001 | €8,800 | €24,201, i.e. −73% |
| €300,000 | €113,024, including €1,500 of CEHR | €26,800 | €86,224, i.e. −76% |
Married couple with two children
(€100,000 of total taxable income — income tax only)
| Income split | France (3 parts, capping) | IRPF — Andorra | Saving in Andorra |
|---|---|---|---|
| A single income of €100,000 | €12,594 | €5,050 | €7,544, i.e. −60% |
| €60,000 + €40,000 | €12,594 | €3,450 | €9,144, i.e. −73% |
Figures calculated with the 2026 rates above — test your exact situation with the simulator.
Andorra tax simulator: frequently asked questions
How is the saving calculated?
In “company” mode, we add up everything deducted from the distributed profit: in France, corporate tax (25%, or 15% up to €42,500 for an eligible PME) then, on the dividends, income tax (the 12.8% flat rate or, if more favourable, the progressive scale after a 40% allowance), 18.6% social levies, the subsidiary health contribution and, above €250,000 (€500,000 for a couple), the CEHR and the CDHR; in Andorra, corporate tax of 10% and the director’s CASS contribution, with dividends from an Andorran company exempt from IRPF. In “income” mode, we compare French income tax (capped quotient familial, décote, CEHR, CDHR) with the Andorran IRPF (tax-free minimum, family reductions, 50% bonificació relief).
Are social contributions included?
In company mode, yes: in France, the 18.6% social levies on dividends and the subsidiary health contribution (the “PUMa tax”), due when neither you nor your spouse receives a pension, unemployment benefit, or at least €9,612 of earned income (untick it otherwise); in Andorra, the director’s CASS contribution, according to the tier chosen. In income mode, no: only income tax is compared, with social contributions added in both countries depending on your status.
Why does French tax rise sharply above €250,000 of dividends?
Because two contributions are added on top of income tax: the exceptional contribution on high incomes (CEHR: 3% then 4%) and the differential contribution on high incomes (CDHR), which guarantees a minimum tax of 20% of reference income. Extended by the 2026 finance act, the CDHR applies to households whose reference income exceeds €250,000 (€500,000 for a couple). For €500,000 of profit distributed to a single person, income tax and these two contributions together reach €69,900, i.e. 20% of reference income (the dividends less the deductible CSG).
Which CASS tier should the Andorran director choose?
The director of an Andorran company contributes as a self-employed worker (compte propre), at 22% of a flat-rate base. For a sole shareholder or a family company with no salary, the tier depends on the previous financial year’s turnover: 25% (€146.99 per month) below €300,000 for a professional or business-services activity, and below €600,000 for other activities; 125% (€734.94) above €400,000 or €800,000; 137.5% (€808.44) above €500,000 or €900,000. In all other cases, it is the 100% tier: €587.95 per month in 2026.
How are couples taxed in each country?
In France, spouses and civil partners (PACS) are taxed jointly, on two parts plus those for any children. In Andorra, each person declares their own income: the €24,000 tax-free minimum applies individually, but any part of it that a spouse with no or low income does not use passes to the other spouse, up to a combined limit of €40,000; the €750 reduction per child is shared equally between the parents who declare income.
Are these figures up to date?
Yes. France: the scale from the 2026 finance act (Law No. 2026-103 of 19 February 2026), the latest published scale, 18.6% social levies on dividends since 1 January 2026, the extended CDHR, and the 2026 annual social security cap (€48,060) for the subsidiary health contribution. Andorra: IRPF (Llei 5/2014), 10% corporate tax and the 2026 CASS scale. Parameters verified on 28 September 2026.
Does the result have any legal value?
No. This is an indicative estimate for educational purposes. Your actual situation — other income, status, effective tax residence, the Franco-Andorran tax treaty — may significantly change the result. Ask us for a costed and personalised assessment.
