Andorra tax: key insights
- Tax year & currency
- 2026 · EUR. calendar year 2026 (IRPF is annual; employer withholding during the year, then regularised by the annual return)
- Supported coverage
- Supported researched salary scenario · monthly payroll unless stated
- Scenario detail 1
- Annual liability divided by twelve, not exact payroll withholding. Research explicitly assumes no CASS ceiling; this is unconfirmed.
- Scenario detail 2
- Only supplied input choices with complete calculation rules are supported; other choices are refused, never silently ignored.
- Scenario detail 3
- **Withholding mechanics:** art. 51 leaves the withholding percentage to regulation, and the reglament was not read. The calculator uses annual liability / 12. Actual payroll withholding may differ, with the difference settled in the annual 300 return.
- Scenario detail 4
- **CASS ceiling:** no maximum base was found in the CASS law or in secondary sources. The calculator assumes no ceiling. This needs CASS confirmation.
- Scenario detail 5
- The exact art. 46 bonus wording (whether it is computed on the quota attributable to employment income when other income exists) needs a check for mixed-income users.
- Scenario detail 6
- The 2026 minimum wage figure is inconsistent across secondary sources (Decree 8/2026: €1,525.33/month as reported). It only matters for the CASS floor.
Andorra salary & tax FAQs
Sources & accuracy notes
Global Tax Calculator editorial · Content checked against the current model on 7 November 2026. Source publication dates and legal effective dates are separate. No licensed professional review is claimed.
- Govern d'Andorra – Guia IRPF
- Llei 5/2014 de l'IRPF (Consell General)
- Teamed – Andorra cost breakdown (CASS split)
- Seb Sauerborn – Andorra real tax rates
- Andorra Insiders – Minimum wage 2026
Open issues in the supplied research
- **Withholding mechanics:** art. 51 leaves the withholding percentage to regulation, and the reglament was not read. The calculator uses annual liability / 12. Actual payroll withholding may differ, with the difference settled in the annual 300 return.
- **CASS ceiling:** no maximum base was found in the CASS law or in secondary sources. The calculator assumes no ceiling. This needs CASS confirmation.
- The exact art. 46 bonus wording (whether it is computed on the quota attributable to employment income when other income exists) needs a check for mixed-income users.
- The 2026 minimum wage figure is inconsistent across secondary sources (Decree 8/2026: €1,525.33/month as reported). It only matters for the CASS floor.
These are retained research concerns, not newly verified conclusions. Unsupported scenarios remain excluded even where a bounded estimate is enabled.
Tax residence, additional jobs, benefits and personal reliefs can change your liability. Consult a qualified adviser for decisions that depend on your actual tax position.