Passive residency (Andorra)

The investment requirement

The Govern d'Andorra investment-commitment form (T2 G005) states that, once a residence-without-gainful-activity authorisation is granted, the holder has six months to prove the investment required by article 96.1 of the Qualified Immigration Law. Qualifying assets listed on the form include Andorran real estate, shares in Andorran resident companies, debt or financial instruments issued by Andorran entities or public bodies, life insurance with Andorran insurers, and non-interest-bearing deposits with the Andorran National Institute of Finance.

The minimum amount is set by the law and was revised in recent reforms (the form cites a regulation approved by decree on 12 November 2025 and Law 2/2026). Figures quoted on older websites may be out of date, so confirm the current amount with the Andorran immigration service before you plan around it.

Days: residency permit vs tax residency

Two different day tests apply and they are easy to confuse. The immigration permit requires effective residence in Andorra for a minimum part of each year to keep the authorisation. Andorran tax residency, separately, generally follows a 183-day presence test or having your main centre of activities or economic interests in Andorra.

The third test that matters is the one in the country you left. Moving to Andorra does not by itself end tax residency elsewhere: if you keep a home or spend enough days in Spain, France or the UK, that country can still treat you as resident under its own rules, and a treaty tie-breaker may decide. A day log covering every country is the evidence for all three tests at once.

The tax picture

Andorra's personal income tax tops out at a 10% rate, and there is no wealth tax or general inheritance tax. That is the reason the passive route is popular, and it is also why the country you leave will look closely at whether you really left.