Andorra tax residency: the 183-day rule
Andorra treats you as a tax resident at 183 days in the calendar year (1 January – 31 December) — but the day count is only the part we can calculate. It is one of Andorra's tests, not the whole rule (see the others below). Source: Govern d’Andorra — Departament de Tributs i Fronteres, last reviewed 2026-05-27.
183 days isn't the only route — Andorra can also treat you as resident on non-day grounds (centre of economic activities / interests, family presumption (spouse + minor children), tax domicile (domicili fiscal)). See every test below.
Spend 183 days or more in Andorra during the calendar year (1 January – 31 December) and it will generally treat you as a tax resident for that period.
Reviewed by Quentin Dupard, founder · last reviewed 2026-05-27 · How we research
- Threshold
- 183 days
- Counting window
- Calendar year
- Day-based test
- 1
- Last reviewed
- 2026-05-27
How does Andorra count days for tax residency?
According to Govern d’Andorra — Departament de Tributs i Fronteres, you become a tax resident of Andorra once you spend 183 days or more there in the calendar year (1 January – 31 December). Because the count is per calendar year, it resets every 1 January and days from a previous year do not carry over — though a single stay that spans New Year is split across two years’ totals.
More than 183 days in the calendar year
183 days · the calendar year (1 January – 31 December)Spend 183 days or more in Andorra during the calendar year (1 January – 31 December) and it will generally treat you as a tax resident for that period.
Art. 8.1.a) Llei 5/2014 (IRPF): resident if present more than 183 days in the calendar year. Sporadic absences still count toward the 183 unless you prove tax residence elsewhere with a certificate. This is INDEPENDENT of the economic-interests test below — meeting either is enough. Cross-border daily commuters from Spain/France who keep their home and main activity abroad are excluded.
What else makes you a tax resident of Andorra?
The day count is only one route. Andorra can also make you a tax resident through any one of the following — regardless of how few days you spend there. These don't depend on a day count, so Yuravia can't track them for you; weigh them against your own situation.
Centre of economic activities / interests
Art. 8.1.b) Llei 5/2014: resident if the main nucleus or base of one's activities or economic interests is located in Andorra, directly or indirectly (e.g. main income source, business management, or assets) - independent of any day count.
Family presumption (spouse + minor children)
Art. 8.2 Llei 5/2014: rebuttable presumption ('llevat de prova en contrari') that you are an Andorran tax resident when your non-legally-separated spouse and dependent minor children are Andorran tax residents.
Tax domicile (domicili fiscal)
Art. 8 also fixes the tax domicile (habitual dwelling / place of management of interests) for administrative/filing purposes; it follows from, rather than independently triggers, residency, but determines the competent registration.
Andorra at a glance
- Tax year
- 1 January – 31 December (the IRPF taxable period is the calendar / natural year).
- How days are counted
- Residence triggers at more than 183 days of presence in Andorran territory during the calendar year, and "occasional absences" are counted toward that total unless the taxpayer proves tax residence in another country; the law does not specify a separate arrival/departure or part-day rule, so any day of physical presence is generally treated as a day in Andorra.
- What residency means
- Tax residents are liable to Andorran Personal Income Tax (IRPF) on their worldwide ("global") income at progressive rates (first €24,000 exempt, 5% to €40,000, 10% above), while non-residents are taxed only on Andorra-source income; there is no first-years exemption or remittance basis.
Official source
Govern d’Andorra — Departament de Tributs i Fronteres. View the primary guidance ↗
Rule last checked against this source on 2026-05-27.
Count your days in Andorra
The day count is the one test you can actually calculate — the home, family and ties tests above, you can’t. Use a free calculator to see exactly how close you are to Andorra's 183-day threshold — or let Yuravia track it automatically across every country at once and warn you before you cross a line.
Your trips to one country
Enter each stay in the country you're checking. Both the arrival and departure day count as days of presence.
Add at least one trip to see how close you are to 183 days in 2026.
Tracking more than one country?
Track every country automatically — freeYuravia watches 75 tax-residency rules at once and alerts you before any threshold.
Frequently asked questions
How many days can I stay in Andorra without becoming a tax resident?
According to Govern d’Andorra — Departament de Tributs i Fronteres, Andorra treats you as a tax resident at 183 days in the calendar year (1 January – 31 December) (the "More than 183 days in the calendar year"). Staying under that is necessary but not sufficient — a permanent home, family, or your centre of vital interests can make you resident on fewer days.
Is the day count the only way to become a tax resident of Andorra?
No. Beyond the day count, Andorra can treat you as resident through centre of economic activities / interests, family presumption (spouse + minor children), tax domicile (domicili fiscal) — any one of these can apply even if you stay well under 183 days. They don't depend on counting days, so confirm them against your own circumstances.
What counts as a day of presence in Andorra?
In most jurisdictions any day on which you are physically present — including the arrival and departure days — counts as a full day. Treating both as counted is the conservative assumption. Always confirm the exact rule with Govern d’Andorra — Departament de Tributs i Fronteres.
What is the official source for Andorra's tax-residency rule?
Govern d’Andorra — Departament de Tributs i Fronteres. The rule on this page was last checked against that source on 2026-05-27. Thresholds and tests change, so confirm before relying on it.
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