Andorra Sole Proprietor (Autònom) CASS & Tax Calculator
Calculate your mandatory social security contributions under the Caixa Andorrana de Seguretat Social (CASS) for self-employed professionals (treballadors per compte propi) and your final net income after IRPF personal tax. Compare the 100% standard base against statutory reduced bases (25%, 50%, 62.5%, 75%) designed for new startups and lower-turnover freelancers.
Revenue, Expenses & CASS Tier
Net Earnings & Contribution Breakdown
Sole Proprietorship P&L Summary
| Component | Monthly (€) | Annual (€) | % of Turnover |
|---|
How the Andorran Sole Proprietor (Autònom) System Functions
Operating as an individual entrepreneur (treballador per compte propi) in Andorra is governed by straightforward social security and tax principles:
CASS Contribution Rules for Freelancers
- Flat Social Security Rate: 22.0% applied to a statutory calculation base. The standard base is anchored to the global average monthly wage (salari global mitja, approx. €2,400), resulting in a standard monthly quota of roughly €528.00.
- 100% Healthcare & Pension: The 22% quota covers the full health care branch (10%) and retirement pension branch (12%), granting points for the Andorran public retirement pension.
- Reduced Quotas (Quotes Reduides): Freelancers starting a new business or earning below certain net profitability thresholds can petition CASS for reduced bases of 25% (€132/mo), 50% (€264/mo), 62.5% (€330/mo), or 75% (€396/mo).
- IRPF Deductibility: All mandatory CASS payments are 100% tax-deductible from business income before calculating taxable personal income.
📊 Principality Statutory Wage & Tax Breakdown Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (EUR) |
|---|---|
| Primary Net / Statutory Payable Amount | 0,00 € |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Pyrenean Fiscal & Labor Relations Code Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.