{"id":281,"date":"2026-11-10T04:44:24","date_gmt":"2026-11-10T03:44:24","guid":{"rendered":"https:\/\/www.innovandia.com\/andorra-income-tax\/"},"modified":"2026-11-10T05:37:28","modified_gmt":"2026-11-10T04:37:28","slug":"andorra-income-tax","status":"publish","type":"post","link":"https:\/\/www.innovandia.com\/en\/andorra-income-tax\/","title":{"rendered":"Andorra income tax: how IRPF works and who pays it"},"content":{"rendered":"<section class=\"wp-block-group inv-fosc inv-cap-pagina is-layout-flow wp-block-group-is-layout-flow\"><div class=\"wp-block-group inv-contenidor is-layout-flow wp-block-group-is-layout-flow\"><div class=\"wp-block-group inv-molla is-layout-flow wp-block-group-is-layout-flow\"><nav aria-label=\"breadcrumbs\" class=\"rank-math-breadcrumb\"><p><span class=\"last\">Home<\/span><\/p><\/nav>\n<\/div><p class=\"inv-antetitol wp-block-paragraph\"><a href=\"\/en\/blog\/business-in-andorra\/\">Business in Andorra<\/a><\/p><h1 class=\"inv-h1 wp-block-heading\">Andorra income tax: how IRPF works and who pays it<\/h1><p class=\"inv-actualitzat wp-block-paragraph\">10 November 2026 \u00b7 4 min read<\/p><\/div><\/section><section class=\"wp-block-group inv-seccio is-layout-flow wp-block-group-is-layout-flow\"><div class=\"wp-block-group inv-contenidor is-layout-flow wp-block-group-is-layout-flow\"><div class=\"wp-block-group inv-article is-layout-flow wp-block-group-is-layout-flow\"><p class=\"inv-intro wp-block-paragraph\">Personal income tax (IRPF) is levied on the income of tax residents in Andorra. The standard rate is 10%, and the first 24,000 euros are exempt.<\/p><h2 class=\"wp-block-heading\">Who is a tax resident<\/h2><p class=\"wp-block-paragraph\">Anyone who spends more than 183 days of the calendar year in Andorra, or whose main centre of activities or economic interests is there.<\/p><h2 class=\"wp-block-heading\">How it is calculated<\/h2><figure class=\"wp-block-image size-full inv-fig\"><img loading=\"lazy\" decoding=\"async\" width=\"1800\" height=\"1200\" src=\"https:\/\/www.innovandia.com\/wp-content\/uploads\/2026\/11\/art-irpf-en.webp\" alt=\"Chart of the effective Andorran IRPF rate: 0% up to 24,000 euros, 5% from 24,000 to 40,000 euros and 10% above 40,000 euros\" class=\"wp-image-123\" srcset=\"https:\/\/www.innovandia.com\/wp-content\/uploads\/2026\/11\/art-irpf-en.webp 1800w, https:\/\/www.innovandia.com\/wp-content\/uploads\/2026\/11\/art-irpf-en-300x200.webp 300w, https:\/\/www.innovandia.com\/wp-content\/uploads\/2026\/11\/art-irpf-en-1024x683.webp 1024w, https:\/\/www.innovandia.com\/wp-content\/uploads\/2026\/11\/art-irpf-en-768x512.webp 768w, https:\/\/www.innovandia.com\/wp-content\/uploads\/2026\/11\/art-irpf-en-1536x1024.webp 1536w\" sizes=\"auto, (max-width: 1800px) 100vw, 1800px\" \/><figcaption class=\"wp-element-caption\">Effective rate by band of the general base, including the allowance.<\/figcaption><\/figure><ul class=\"wp-block-list\"><li><strong>Up to 24,000 euros:<\/strong> exempt personal allowance (30,000 with a recognised disability; 40,000 if your spouse has no general-base income).<\/li><li><strong>From 24,000 to 40,000 euros:<\/strong> 10% rate with a 50% reduction, capped at 800 euros: in practice, 5%.<\/li><li><strong>Above 40,000 euros:<\/strong> 10%.<\/li><\/ul><h2 class=\"wp-block-heading\">When to file<\/h2><p class=\"wp-block-paragraph\">From 1 April to 30 September of the following year. Anyone whose only income is employment income with tax withheld, below 24,000 euros gross, does not have to file.<\/p><p class=\"inv-nota wp-block-paragraph\">General information based on the Government of Andorra's IRPF Guide (2025 income); this is not tax advice. For a specific case, ask your accountant.<\/p><p class=\"inv-destacat wp-block-paragraph\"><strong>From theory to tool.<\/strong> NominaAND calculates payroll with Andorran IRPF and CASS for accountancy firms and businesses. <a href=\"\/en\/products\/nominaand\/\">Find out more<\/a>.<\/p><\/div><\/div><\/section>","protected":false},"excerpt":{"rendered":"<p>Rates, exempt allowance, reduction and deadlines for income tax in Andorra, explained simply.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":"","_vg_translation_of":"200","_vg_lang":"en-us","_vg_wpml_state":"{\"lang\":\"en-us\",\"trid\":\"224\",\"src\":\"ca\"}"},"categories":[44],"tags":[],"class_list":["post-281","post","type-post","status-publish","format-standard","hentry","category-business-in-andorra"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.innovandia.com\/en\/wp-json\/wp\/v2\/posts\/281","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.innovandia.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.innovandia.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.innovandia.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.innovandia.com\/en\/wp-json\/wp\/v2\/comments?post=281"}],"version-history":[{"count":1,"href":"https:\/\/www.innovandia.com\/en\/wp-json\/wp\/v2\/posts\/281\/revisions"}],"predecessor-version":[{"id":342,"href":"https:\/\/www.innovandia.com\/en\/wp-json\/wp\/v2\/posts\/281\/revisions\/342"}],"wp:attachment":[{"href":"https:\/\/www.innovandia.com\/en\/wp-json\/wp\/v2\/media?parent=281"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.innovandia.com\/en\/wp-json\/wp\/v2\/categories?post=281"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.innovandia.com\/en\/wp-json\/wp\/v2\/tags?post=281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}