Andorran resident: letting a flat in Nice, tax and structure

What the tax treaty says

Treaty of 2 April 2013, in force since 1 July 2015. Rent (art. 6) and gains (art. 13) taxable in France.

How double taxation is avoided

Tax credit (art. 21). With Andorran tax at 10%, French tax (20% minimum) usually covers it fully.

On the French side: what you will pay

• Income tax at the non-resident minimum rate: 20% up to €29,579, 30% above (2025 income), or the average rate on option.
• Social charges: Full rate: 18.6% on furnished rent, 17.2% on gains (non-EU/EEA country).
• Micro-BIC 2026: 30% allowance up to €15,000 (unclassified holiday let), 50% up to €83,600 (classified or mobility lease).
• Capital gains: 19% plus social charges, holding-period allowances. See taxation.
• Receiving rent: a French account is not required, a European (SEPA) account is enough. See receiving rent from abroad.

Andorra-specific taxes

• On resale, an accredited tax representative is mandatory if the price exceeds €150,000.
• Special clause: the treaty lets France tax French nationals living in Andorra as if it did not exist, subject to an implementing law.

Declaring your Nice flat at home (Andorra)

• Rent is “rendes del capital immobiliari”, reported on form “300” (sheet 300-B), online or at the Departament de Tributs i de Fronteres.
• If the international double taxation deduction brings Andorran tax on that rent down to zero, you need not report it in detail, but you must state its type and the country (France) in section 4 of sheet 300-F.
• The deduction is the lower of the tax paid in France and the matching Andorran tax: under the actual-expenses regime with a nil French result, Andorran tax becomes due again. Keep your French tax notice.
• Filing period: 1 April to 30 September of the following year.

Form names and deadlines are those published by the country’s tax authority and change every year: have them confirmed by a tax adviser in your country.

What if you buy through an SCI?

No published doctrine was found on how this country classifies a French SCI (transparent or opaque): get local advice first.

Reminder on the French side: an SCI letting furnished becomes liable to corporate tax above 10% commercial receipts, and a company whose main activity is letting property must compensate from the first flat to get a change of use in Nice.

Which structure, generally?

Personal ownership (LMNP).

General guidance, to be confirmed with a tax adviser in your country and a French notary before buying.

Change of use, without travelling

No nationality condition: an owner living in Andorra applies like a French resident, usually under a power of attorney. We prepare and file your application for free, then manage the property in English, at 20% excl. VAT (24% incl. VAT) for short stays or 15% excl. VAT (18% incl. VAT) under a mobility lease.