{"id":260,"date":"2026-11-10T04:44:24","date_gmt":"2026-11-10T03:44:24","guid":{"rendered":"https:\/\/www.innovandia.com\/fiscalite-andorre-entreprise\/"},"modified":"2026-11-10T05:36:54","modified_gmt":"2026-11-10T04:36:54","slug":"fiscalite-andorre-entreprise","status":"publish","type":"post","link":"https:\/\/www.innovandia.com\/fr\/fiscalite-andorre-entreprise\/","title":{"rendered":"Fiscalit\u00e9 en Andorre\u202f: comment fonctionne l'IRPF"},"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\">Accueil<\/span><\/p><\/nav>\n<\/div><p class=\"inv-antetitol wp-block-paragraph\"><a href=\"\/fr\/blog\/entreprise-en-andorre\/\">Entreprise en Andorre<\/a><\/p><h1 class=\"inv-h1 wp-block-heading\">Fiscalit\u00e9 en Andorre\u202f: comment fonctionne l'IRPF<\/h1><p class=\"inv-actualitzat wp-block-paragraph\">10 novembre 2026 \u00b7 4 min de lecture<\/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\">L'imp\u00f4t sur le revenu des personnes physiques (IRPF) frappe les revenus des r\u00e9sidents fiscaux en Andorre. Le taux g\u00e9n\u00e9ral est de 10 %, et les premiers 24 000 euros sont exon\u00e9r\u00e9s.<\/p><h2 class=\"wp-block-heading\">Qui est r\u00e9sident fiscal<\/h2><p class=\"wp-block-paragraph\">Toute personne qui passe plus de 183 jours de l'ann\u00e9e civile en Andorre, ou qui y a le centre principal de ses activit\u00e9s ou de ses int\u00e9r\u00eats \u00e9conomiques.<\/p><h2 class=\"wp-block-heading\">Comment il se calcule<\/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-fr.webp\" alt=\"Graphique du taux effectif de l'IRPF andorran\u202f: 0 % jusqu'\u00e0 24 000 euros, 5 % de 24 000 \u00e0 40 000 euros et 10 % au-del\u00e0 de 40 000 euros\" class=\"wp-image-125\" srcset=\"https:\/\/www.innovandia.com\/wp-content\/uploads\/2026\/11\/art-irpf-fr.webp 1800w, https:\/\/www.innovandia.com\/wp-content\/uploads\/2026\/11\/art-irpf-fr-300x200.webp 300w, https:\/\/www.innovandia.com\/wp-content\/uploads\/2026\/11\/art-irpf-fr-1024x683.webp 1024w, https:\/\/www.innovandia.com\/wp-content\/uploads\/2026\/11\/art-irpf-fr-768x512.webp 768w, https:\/\/www.innovandia.com\/wp-content\/uploads\/2026\/11\/art-irpf-fr-1536x1024.webp 1536w\" sizes=\"auto, (max-width: 1800px) 100vw, 1800px\" \/><figcaption class=\"wp-element-caption\">Taux effectif par tranche de la base g\u00e9n\u00e9rale, avec la bonification.<\/figcaption><\/figure><ul class=\"wp-block-list\"><li><strong>Jusqu'\u00e0 24 000 euros\u202f:<\/strong> minimum personnel exon\u00e9r\u00e9 (30 000 en cas de handicap reconnu\u202f; 40 000 si le conjoint n'a pas de revenus de la base g\u00e9n\u00e9rale).<\/li><li><strong>De 24 000 \u00e0 40 000 euros\u202f:<\/strong> taux de 10 % avec une bonification de 50 %, plafonn\u00e9e \u00e0 800 euros\u202f: en pratique, 5 %.<\/li><li><strong>Au-del\u00e0 de 40 000 euros\u202f:<\/strong> 10 %.<\/li><\/ul><h2 class=\"wp-block-heading\">Quand le d\u00e9clarer<\/h2><p class=\"wp-block-paragraph\">Du 1er avril au 30 septembre de l'ann\u00e9e suivante. Qui ne per\u00e7oit que des revenus du travail avec retenue \u00e0 la source inf\u00e9rieurs \u00e0 24 000 euros bruts n'a pas \u00e0 d\u00e9clarer.<\/p><p class=\"inv-nota wp-block-paragraph\">Informations g\u00e9n\u00e9rales tir\u00e9es du Guide de l'IRPF du Gouvernement d'Andorre (revenus 2025)\u202f; ce n'est pas un conseil fiscal. Pour un cas pr\u00e9cis, consultez votre cabinet comptable.<\/p><p class=\"inv-destacat wp-block-paragraph\"><strong>De la th\u00e9orie \u00e0 l'outil.<\/strong> NominaAND calcule les bulletins de paie avec l'IRPF et la CASS andorranes pour les cabinets comptables et les entreprises. <a href=\"\/fr\/produits\/nominaand\/\">D\u00e9couvrez-le<\/a>.<\/p><\/div><\/div><\/section>","protected":false},"excerpt":{"rendered":"<p>Taux, minimum exon\u00e9r\u00e9, bonification et d\u00e9lais de l'imp\u00f4t sur le revenu en Andorre, expliqu\u00e9s simplement.<\/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":"fr","_vg_wpml_state":"{\"lang\":\"fr\",\"trid\":\"224\",\"src\":\"ca\"}"},"categories":[39],"tags":[],"class_list":["post-260","post","type-post","status-publish","format-standard","hentry","category-entreprise-en-andorre"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.innovandia.com\/fr\/wp-json\/wp\/v2\/posts\/260","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.innovandia.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.innovandia.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.innovandia.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.innovandia.com\/fr\/wp-json\/wp\/v2\/comments?post=260"}],"version-history":[{"count":1,"href":"https:\/\/www.innovandia.com\/fr\/wp-json\/wp\/v2\/posts\/260\/revisions"}],"predecessor-version":[{"id":337,"href":"https:\/\/www.innovandia.com\/fr\/wp-json\/wp\/v2\/posts\/260\/revisions\/337"}],"wp:attachment":[{"href":"https:\/\/www.innovandia.com\/fr\/wp-json\/wp\/v2\/media?parent=260"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.innovandia.com\/fr\/wp-json\/wp\/v2\/categories?post=260"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.innovandia.com\/fr\/wp-json\/wp\/v2\/tags?post=260"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}