Andorra tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Andorra triggers residency at 183 days OR 'main center of activities' in Andorra. Top tax rate is 10%, among the lowest in Europe. Active and passive residency programs make Andorra attractive for crypto and digital nomads.
- 10% top income tax rate.
- Active vs. passive residency: active for entrepreneurs/employees, passive (residence without gainful activity) for people who live there without working locally and make a qualifying Andorran investment.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Andorra tax residency, FAQ
How many days can I spend in Andorra before becoming a tax resident?
Generally, spending more than 183 days in Andorra during a calendar year can make you a tax resident.
How does Andorra count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does Andorra use?
Andorra measures residency over the calendar year (January 1 to December 31).
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Tax Days runs the math for Andorra alongside every other US state, federal SPT, Schengen, and 200+ countries.
