Self-employed salary calculator - Andorra 2026
Free self-employed income calculator for Andorra (2026): estimate net take-home profit for sole traders, freelancers and businesses after income tax and contributions. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Andorra (2026)
Educational model - not a Govern d'Andorra assessment, not a tax return, not tax advice. Currency EUR.
Employee (IRPF + CASS)
- IRPF on the general base (annual): 0% up to EUR 24,000; 5% from 24,000 to 40,000; 10% above 40,000. The 24,000-40,000 band is framed in the law as a EUR 800 bonification on the 10% rate, which is arithmetically a 5% marginal band.
- The IRPF taxable base is gross minus the employee CASS contribution (deductible).
- CASS (Caixa Andorrana de Seguretat Social): employee 6.5% + employer 15.5% of gross (total 22%), with no general ceiling.
Sources: Govern d'Andorra - IRPF, CASS.
Self-employed (compte propi)
- Self-employed pay IRPF on annual net business income on the same 0/5/10 scale (EUR 24,000 minimum).
- Self-employed CASS is a fixed monthly quota tied to a cotization base (default the average wage, with reduced 25%/50%/62.5%/100%/125% regimes), not a percentage of profit - out of scope here.
CASS.