Work and taxes in Andorra 2026: minimum wage, income tax

The minimum wage in Andorra since 1 July 2026 is €1,568.66 a month, income tax is charged at 10% on income above €24,000 a year (with the rebate on earnings from work, about 5% up to €40,000), and a foreigner can work only with a permit within the quota. Andorra is not France and not in the EU, so neither the French SMIC nor French taxes apply here. We at Vibe South of France gathered the figures from the labour inspectorate’s circular, the texts of the laws in the BOPA official bulletin and on the parliament’s website, the government’s pages (govern.ad) and those of the CASS social security fund; anything from the press is labelled as press, and we read it all on 25 and 26 October 2026. We are not tax advisers and not a recruitment agency: check your own case with the Ministeri de Finances (Andorra’s finance ministry) and the Servei d’Immigració (immigration service). You can ask people who live near Andorra in the “Vibe South of France” community chat on Telegram - Andorra, Toulouse, Perpignan and the whole South of France, where we have 700+ members.

Permits, quotas and the contributions for passive residence are on our page moving to Andorra; the language, flat prices and the road from Toulouse are in the guide “Russians in Andorra”. This page is only about money: what you get paid, what is deducted and which taxes are waiting for you.

Andorra work and taxes at a glance

What is the minimum wage in Andorra, and what do jobs pay?

Since 1 July 2026 the minimum wage in Andorra has been €1,568.66 a month for any employee over 15. The labour inspectorate’s circular puts it like this: “el salari mínim a partir del dia 1 de juliol del 2026 per a qualsevol persona assalariada major de 15 anys”. The basis is Decret 253/2026, published in BOPA No. 77 on 8 July 2026. What jobs pay above the minimum, we don’t know: there is no average salary for 2026 in official sources, so we give no figures by profession.

The circular sets the working week at 40 hours, 8 hours a day, and paid leave at 30 calendar days or 22 working days. By our own calculation, the minimum wage rose by about 14% in two years, and by 2.8% in the July increase alone. Be careful with overviews: some articles, and even the CASS reimbursement page as of 25 October 2026, still showed €1,525.33, the figure for the first half of the year.

For scale: in 2024 the country had 44,797 employees (Andorra en xifres 2024), and at the end of that year 41,460 residence and work permits were in force.

How can a foreigner get a job in Andorra: the permit and the quota

For a foreigner, a job in Andorra comes through a permit, not through a vacancy. The employer hires you against a place in the annual quota, and for non-EU nationals the ordinary residence and work permit requires a university degree and/or six years of experience in the profession. How many places the general quota holds for 2026, how it was changed in spring and summer and what we know about decree 388/2026 of 7 October, we’ve set out on our page moving to Andorra. We won’t repeat the figures here: in 2026 they were changed several times.

One rule in Llei 2/2026 matters if you are thinking of a side job: a temporary permit is cancelled if the holder has worked more than 52 hours a week, or more than 12 hours a week in another sector. If you are looking for a second job, check the terms of your permit before you say yes.

Can Russians work in Andorra?

A Russian citizen can work in Andorra only with a residence and work permit or a seasonal permit, and both are issued within a quota. Russia’s visa waiver with Andorra (the convention in BOPA No. 73 of 27 May 2020) gives 90 days in any 365, but you can’t work on it: working and living there for long takes a visa and a permit. You will need Catalan as well: the first renewal of a residence and work permit requires an A1 diploma, the second A2 (VilaWeb, 2 September 2026).

The largest share of the “Altres” group, which includes Russians, is in Canillo: 32.2%, 2,080 of 6,457 residents, with foreign nationals at 72.2%; in La Massana “Altres” make up 22.8% (Departament d’Estadística, December 2025). The route is the same for everyone: a permit and a quota place.

How do you get a seasonal job in Andorra?

Seasonal work in Andorra for non-EU nationals is done on a temporary permit (procedure G1 on immigracio.ad), and the conditions are these (Govern information note on the winter season, PDF of 24 October 2025):

• a place in the season’s quota;
• a fixed-term employment contract with a lawfully established Andorran company;
• confirmed housing in Andorra (a lease, ownership or a letter from a hotel);
• legal stay in the Schengen Area, a passport and a 35×45 photo;
• a criminal record certificate with an apostille from your country of origin, of citizenship and of residence;
• a written undertaking to leave when the permit ends;
• a CV showing relevant training or two years of experience.

You can’t bring your family on this permit: “L’autorització d’immigració temporal no permet reagrupar la família”, the temporary permit gives no right to family reunification.

Every season worked in Andorra in the same job cuts the experience you need for an ordinary residence and work permit by a year (Govern information note, PDF of 24 October 2025):

A winter season counts if you worked at least four full months, a summer season if you worked at least three.

In summer 2026 the hospitality sector had 500 seasonal permits: 450 for temporary workers and 50 for cross-border workers, the same as a year earlier (VilaWeb, 8 June 2026). For winter 2026-2027 the government was discussing a pilot for hiring people directly in their country of origin: contracts of up to nine months, about 450 places in the hospitality sector, housing, and at least half of the return fare paid by the employer (VilaWeb and Alto, June 2026). As of June the regulation had not been adopted, and we don’t present it as a procedure in force. The fee for a temporary permit when you are hired in your country of origin is already set by Llei 2/2026: €190.96.

How much is deducted from your salary in Andorra: CASS contributions

CASS contributions for employees come to 22% between the two sides: the employee pays 6.5% (3% general branch and 3.5% pension), the employer 15.5% (7% and 8.5%). You can’t agree on anything else: the CASS page says plainly “No hi ha opció a pacte”. Working pensioners pay only the general branch, 10% (3% and 7%).

On the minimum wage of €1,568.66, CASS contributions come, by our own calculation, to €101.96 from the employee and €243.14 from the employer each month, which leaves €1,466.70 in hand before income tax.

The employer registers the employee, 7 days before work starts and no later than the first day. You can only be insured as an employee if you have Andorran citizenship or an immigration permit to work. The right to reimbursement of medical costs starts after 25 paid days, and if you lose your job your cover continues for 60, 90 or 120 days depending on how long you have contributed, as long as you go on living in Andorra (cass.ad). How much CASS pays back for a doctor’s visit is in the CASS card below.

What is the income tax in Andorra (IRPF)?

Income tax (IRPF) in Andorra has a single rate: “El tipus de gravamen de l’impost és el 10 per cent” (Llei 5/2014, Article 43). The progression comes from the allowances, not from the rate.

IRPF rates and allowances under Llei 5/2014 (the 10% rate, the €24,000 threshold and the deadlines are confirmed on e-tramits.ad, 26.10.2026):

The scheme “0% up to €24,000, 5% up to €40,000, 10% above” that comparison sites quote is built from the rate, the tax-free allowance and the rebate. It is not a mistake but a description of the real burden on earnings from work: the 50% rebate reaches its €800 cap exactly at €40,000.

Tax for a single person without children whose income is from work (our own calculation under Llei 5/2014, before any other allowances):

A year on the minimum wage comes, by our own calculation, to €18,823.92, below the tax-free €24,000. You have to file a return if your earnings from work and from letting property together reach €24,000 a year or more, if you have business income, or if you have more than €3,000 of investment income with no tax withheld (IRPF page on e-tramits.ad, 26.10.2026). If your whole income is the minimum wage from a single job, under these conditions you don’t need to file.

What we checked against the government’s current page (e-tramits.ad, 26.10.2026) and what only against the law:

• against the current page: the 10% rate, the €24,000 threshold, the 50% rebate up to €800 and the filing deadlines;
• only against the text of the law as published in the BOPA on 21.05.2014: the €40,000 threshold with a spouse who has no income, and the €750 and €3,000 allowances.

Before you file, check the figures with the Ministeri de Finances (Andorra’s finance ministry).

What is the VAT rate in Andorra? IGI instead of VAT

In Andorra VAT is called IGI, impost general indirecte, and its standard rate is 4.5%. IGI rates under the consolidated text of Llei 11/2012 (BOPA No. 45 of 30.07.2014), the same five rates as on e-tramits.ad, 26.10.2026:

If you rent a flat, the useful line is 0% on residential rent (Article 59, point 8). The main groups on the government’s current IGI page (e-tramits.ad, 26.10.2026) are the same.

Is there a property tax in Andorra?

We found no separate annual property tax in the official sources we opened, but a foreigner buying a home pays the tax on foreign investment in real estate. Under Llei 2/2026 (in force since 13 February 2026, Articles 5.1 b and 8.1):

• 6% on a single home together with its outbuildings, no more than three parking spaces and three storerooms;
• 10% on the second and any further property;
• an Andorran resident pays it too if they have not lived in the country for 3 of the last 10 years; years spent studying count as residence.

According to the press (alto.ad, February 2026), the rates used to be 3% and 5%, and the law doubled them. According to the same article, anyone exempt from the tax confirms this before a notary, not by filing a return. If you are also applying for passive residence through buying a home, keep its threshold in mind as well: more than €800,000 per property (moving to Andorra).

Does Andorra have a double taxation treaty with Russia?

No. The official list of double taxation treaties on govern.ad (Ministeri de Finances, opened on 26 October 2026) includes neither Russia, Ukraine, Belarus nor Kazakhstan: it has France, Spain, Portugal, Monaco and some fifteen other countries. On Kazakhstan, the secondary guide Andorra Insiders (June 2026) mentions only “exploratory contacts”, with no confirmed result. If this matters to you, ask the Ministeri de Finances before you move. What you owe the tax office of your own country is decided by its rules, not by Andorra.

With France there is a treaty: signed on 2 April 2013, in force since 1 July 2015 (text on impots.gouv.fr). If you live in Andorra and work in France, France taxes your pay (“Si l’emploi y est exercé, les rémunérations reçues à ce titre sont imposables dans cet autre Etat”, Article 14), and Andorra deducts the tax paid there from its own, but no more than the Andorran tax on that income (Article 21). In that case your contributions also go to French social security, and you and your family can get healthcare in Andorra with form SE 130-06 (CLEISS). A national of a country outside the EU, EEA and Switzerland needs a French residence permit that allows work, or an autorisation de travail requested by the employer (service-public.fr, F2728), to work in France: the details are on our working in France page. Which Andorran residence permit suits someone who works in France, we didn’t find in the primary texts: ask the Servei d’Immigració before you move.

Where to go

Contributions, registering an employee and health insurance go through CASS; work and seasonal permits through the Servei d’Immigració. The links lead to pages we opened on 25 October 2026.

• CASS (Caixa Andorrana de Seguretat Social, social security and health insurance)

  The employer registers the employee 7 days before work starts and no later than the first day. Employee contributions: 6.5% paid by the employee, 15.5% by the employer. A doctor’s visit is reimbursed at 75% if you go through your family doctor (via preferent) and at 33% if you go directly.

  Official site - CASS (Caixa Andorrana de Seguretat Social, social security and health insurance) →

• Servei d'Immigració (immigration service, Govern d'Andorra)

  Residence and work permits, issued within quotas; the register of the 2026 quota decrees (75/2026, 159/2026, 388/2026) is on this page. The seasonal permit for non-EU nationals is procedure G1 on immigracio.ad.

  Official site - Servei d'Immigració (immigration service, Govern d'Andorra) →

What we didn’t find

• an average salary for 2026, or salaries by profession;
• the €40,000 threshold and the IRPF allowances (€750, €3,000) on the government’s current pages: we have them from the 2014 text of the law;
• the rate of the property transfer tax (ITP): the 2000 law is on the govern.ad list, but we didn’t find the rate;
• the parish taxes and an annual property tax;
• the regulation for the winter 2026-2027 pilot of hiring in the country of origin, and the pay of seasonal workers;
• the general quota figures after decree 388/2026 of 7 October 2026.

Our chat and Andorra

Vibe South of France is a Russian-speaking community on Telegram with 700+ members: Andorra, Toulouse, Perpignan and the whole South of France. We have no data of our own on working in Andorra, and we say so plainly: our chat has never once discussed Andorra as a place to work or live; it came up in two messages on 11 September 2026, in a geography quiz. Jobs wanted and offered go in the community listings. The closest we have come to Andorra was the weekend of 30 October - 1 November 2026, when we held the Slavic Weekend near Toulouse.

If you have worked a season in Andorra, been through procedure G1 or filed an IRPF return, write in the chat: what a hotel actually paid, who found housing to go with the contract, what CASS asked you. Right now there are no such answers in Russian at all, and yours would be the first data of our own on this page.

“Vibe South of France” community chat on Telegram - Andorra, Toulouse, Perpignan and the whole South of France

See also

• Moving to Andorra: residence permit, quotas, citizenship
• Russians in Andorra: language, Schengen, prices, life
• Monaco salary and jobs
• Monaco taxes
• Working in France as a Russian-speaker
• Salaries in France
• Taxes in France
• Toulouse: a guide for our people
• Perpignan: a guide for our people
• Apostille and translation of documents
• Moving to the South of France: documents step by step