🇦🇩 Andorra
Net salary in Andorra: IRPF and CASS
Andorra: a single 10% IRPF rate in 2026, after a 24,000 EUR personal minimum and a rebate capped at 800 EUR, an effective 0%, 5% then 10% of the base. The EXPATRIATION.IO calculator turns gross salary into net take-home pay using the consolidated law and the 6.5% CASS contribution.
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You have just calculated 2,547 EUR net per month.
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Tax breakdown by bracket
| Bracket | Rate | Amount | Tax |
|---|---|---|---|
| €0 – €24,000 | 0.0% | €24,000 | €0 |
| €24,000 – €40,000 | 5.0% | €5,865 | €293 |
| Income tax | €293 | ||
Social contributions breakdown
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Computed for your profile: 30,562 € net in Andorra.
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| Calculator | Report | |
|---|---|---|
| Dated, sourced PDF you can present | No | Yes |
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| Equivalent gross and sensitivity table | No | Yes |
| Price | Free | 29 EUR |
Sample pages (Geneva sample profile), sent and unlocked with the email simulation
PDF by email in under 2 minutes · Secure payment by Stripe · Source: portaljuridicandorra.ad (Llei 5/2014) (2026) · Last updated: August 2026
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This is an estimate for informational purposes. Actual taxes vary based on individual circumstances. Verify with local tax authorities for accurate calculations.
🇦🇩 Andorra
Andorra taxes salaries through the IRPF (Llei 5/2014) at a single 10% rate on the general base, which is gross pay minus the employee CASS contribution (6.5%, no ceiling) and a flat 3% expense allowance capped at 2,500 EUR. A personal minimum of 24,000 EUR reduces that base, and a bonificacio of 50% of the tax on the slice between the minimum and the base, capped at 800 EUR, follows: the effective schedule is 0% up to 24,000 EUR of base, 5% from 24,000 to 40,000 and 10% above, with the 800 EUR rebate. The employer withholds a personalised percentage set by the tax administration each month, paid together with the CASS contributions, designed to equal the final tax. Non-residents fall under the IRNR at a flat 10% on gross pay, unless, as cross-border or seasonal workers fully covered by the CASS, they opt for the IRPF rules (Llei 94/2010, art. 36 bis).
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What the calculation reproduces, what it does not model
The 5% band is not a statutory rate: it is the effect of the 50% bonificacio on the 10% rate, capped at 800 EUR. The model is a single resident employee: the 40,000 EUR minimum when a cohabiting spouse has no income, the 30,000 EUR minimum in case of incapacity, the 1,000 EUR reductions per descendant or ascendant living with or depending on the taxpayer (age and income conditions), the home purchase and pension plan reductions (Llei 5/2014, arts. 35, 38 and 39) are not applied. Employee CASS contributions are modelled on the full salary, as no contribution ceiling appears in the consolidated Llei 17/2008. Confirm with the Andorran tax administration.
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Get the Expat Package Report (49 EUR)Tax system in Andorra
Andorra taxes salaries through the IRPF at a single 10% rate, after a personal minimum of 24,000 EUR and a 50% rebate on the tax due on the slice between 24,000 and 40,000 EUR, capped at 800 EUR: the effective rate is 0%, then 5%, then 10%. The base is gross pay minus the 6.5% employee CASS contribution, which has no ceiling, and a flat 3% expense allowance capped at 2,500 EUR. Each month the employer withholds a personalised percentage set by the tax administration and pays it together with the CASS contributions. Non-residents fall under the IRNR at a flat 10% on gross pay, unless, as cross-border or seasonal workers fully covered by the CASS, they opt for the IRPF rules.
Income tax scale 2026
| Taxable income | Rate |
|---|---|
| €0 – €24,000 | 0% |
| €24,000 – €40,000 | 5% |
| €40,000 and above | 10% |
Employee social contributions
| Contribution | Rate | Annual cap |
|---|---|---|
| CASS general branch (3%) | 3% | No cap |
| CASS retirement branch (3.5%) | 3.5% | No cap |
Gross to net for common salaries (2026)
Single filer without children, standard scale and employee contributions. Estimates for planning, identical to the calculator above.
| Gross per month (over 12) | Gross per year | Net per year | Net per month (over 12) | Total deductions |
|---|---|---|---|---|
| €1,569 | €18,824 | €17,600 | €1,467 | 6.5% |
| €1,833 | €22,000 | €20,570 | €1,714 | 6.5% |
| €2,208 | €26,500 | €24,778 | €2,065 | 6.5% |
| €2,500 | €30,000 | €27,893 | €2,324 | 7% |
| €2,750 | €33,000 | €30,562 | €2,547 | 7.4% |
| €3,333 | €40,000 | €36,790 | €3,066 | 8% |
| €3,683 | €44,200 | €40,527 | €3,377 | 8.3% |
| €4,167 | €50,000 | €45,425 | €3,785 | 9.2% |
| €5,000 | €60,000 | €53,870 | €4,489 | 10.2% |
| €6,250 | €75,000 | €66,538 | €5,545 | 11.3% |
| €7,500 | €90,000 | €79,185 | €6,599 | 12% |
| €10,000 | €120,000 | €104,430 | €8,703 | 13% |
IRPF: a single 10% rate, the 24,000 EUR minimum and the bonificacio
The Andorran personal income tax (IRPF, Llei 5/2014) applies a single 10% rate. For a salary, the taxable base is gross pay minus the employee CASS contribution and minus a flat 3% allowance for other expenses, capped at 2,500 EUR a year (article 13.2). A personal minimum of 24,000 EUR then reduces the base (article 35.1): a single employee therefore pays no IRPF up to about 26,500 EUR gross, the point where the base reaches 24,000 EUR.
Above the minimum, a bonificacio equal to 50% of the tax computed on the base in excess of 24,000 EUR is deducted from the tax, up to 800 EUR (article 46). Between 24,000 and 40,000 EUR of base the tax is therefore 5% instead of 10%, and beyond 40,000 EUR the full 10% applies with a fixed 800 EUR rebate: this is what the three bands of the calculator reproduce. The tax year is the calendar year (article 40). Each month the employer withholds a personalised percentage that the tax administration computes from the estimated annual tax and total pay (article 51 and the IRPF regulation), paid through the CASS declaration, so that the withholding matches the final tax.
Sources: Llei 5/2014 de l’impost sobre la renda de les persones físiques (consolidated text) · Reglament de l’IRPF (Decret 596/2023) · Govern d’Andorra, Guia de l’IRPF (e-tràmits)
CASS: 6.5% employee, 15.5% employer, no contribution ceiling
Social security contributions go to the CASS (Caixa Andorrana de Seguretat Social, Llei 17/2008). The employee pays 3% to the general branch (health) and 3.5% to the retirement branch, 6.5% in total, which the employer must deduct from pay; any agreement to the contrary is void (articles 97, 100 and 103). The employer adds 7% and 8.5%, 15.5%, for a total of 22%. The contribution base is the full monthly salary, including bonuses, premiums and benefits in kind (article 98 and the CASS): the consolidated law sets no maximum base, so the 6.5% applies to the whole salary. For general-branch benefits the base must reach the monthly minimum wage, a condition with no effect on a full-time salary at or above it (article 99). The employee contribution is deductible from the IRPF base (Llei 5/2014, article 13.2 a).
Sources: Llei 17/2008 de la seguretat social (consolidated text) · CASS, cotitzacions, recàrrecs i sancions
Family situation and other reductions the calculator does not apply
The calculator models a single resident employee. Llei 5/2014 provides further reductions that depend on facts it does not collect: the personal minimum rises to 40,000 EUR when a spouse or registered partner who is not separated and lives with the taxpayer has no income in the general base, and to 30,000 EUR in case of incapacity (article 35.1); 1,000 EUR per descendant under 25 and per ascendant over 65 who lives with or depends on the taxpayer and whose annual income does not exceed the minimum wage, multiplied by 1.5 in case of disability or dependency, plus up to 300 EUR of higher-education fees per descendant (article 35.2); 50% of the amounts paid to buy the main home, up to 5,000 EUR a year (article 38); and pension plan contributions up to the lower of 30% of net work income and 5,000 EUR (article 39). The bonificacio is always computed with the 24,000 or 30,000 EUR minimum only, never with the 40,000 EUR spouse minimum or the family reductions (article 46).
Sources: Llei 5/2014 de l’impost sobre la renda de les persones físiques (consolidated text)
Salary benchmarks in Andorra in 2026
The minimum wage (salari mínim interprofessional) was set at 8.80 EUR an hour, 1,525.33 EUR a month for the statutory 40-hour week, from 1 January 2026 (Decret 8/2026), then raised by an extraordinary 2.8% to 9.05 EUR an hour, 1,568.67 EUR a month, from 1 July 2026 (Decret 253/2026). The Departament d'Estadística puts the average monthly salary at 2,760.46 EUR and the median at 2,235.73 EUR in May 2026 (semi-definitive data on the gross amounts declared to the CASS, 44,729 employees, published 17 August 2026). Extra payments (pagues extraordinàries) exist only where the contract or collective agreement provides them (Llei 31/2018, article 72): without them, the annual gross to enter in the calculator is twelve times the monthly amount.
Sources: Decret 8/2026 (BOPA núm. 3, 14/01/2026) · Decret 253/2026 (BOPA núm. 77, 08/07/2026) · Departament d’Estadística, Estadística de salaris, maig del 2026 · Llei 31/2018 de relacions laborals (consolidated text)
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Source: portaljuridicandorra.ad (Llei 5/2014) · Tax year 2026 · Last updated August 2026