DoubleTaxationTaxes on salary: Andorra preliminary data
How much income tax and social contributions are paid on a salary in Andorra, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | €60,001 |
|---|---|
| Income tax | €2,410 |
| Employee contributions | €3,900 |
| Take-home pay | €53,691 |
| Employer contributions and payroll taxes | €9,300 |
| Employer's labour cost | €69,301 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 | €60,000 | €120,000 |
|---|---|---|---|
| Company | €2,700 10.0 % | €5,400 10.0 % | €10,800 10.0 % |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Andorra yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 1.000012 EUR (ECB euro reference rate (Andorra uses the euro under its Monetary Agreement with the EU), 2026-01-02) ↗
Sources
- Consell General — Llei 5/2014 de l'impost sobre la renda de les persones físiques (as adopted)
- CASS — Complement de salari (art. 99) fitxa 02-02-2026 (2026 minimum wage, 6.5% employee withholding)
- US SSA — Social Security Programs Throughout the World: Europe, 2018 — Andorra
- Govern d'Andorra — Impost sobre societats (general rate 10%)
- Govern d'Andorra — Impost sobre la renda de les persones físiques (10%; 5% equivalent rate EUR 24,000-40,000 via max EUR 800 rebate)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.