Tax Map · Relocation rankings

Tax residency in Andorra

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• >183 days in Andorra in a calendar year
• main base / centre of economic interests in Andorra
• dependent spouse and/or underage children usually resident in Andorra (presumption)
• Andorran nationality for diplomatic mission / international organisation cases (non-residence carve-out)

A self-funded foreigner can obtain residence mainly via passive residence by investing about €400,000 in Andorran assets or via the new digital‑nomad style residence without local work, both requiring at least 90 days per year in Andorra and proof of sufficient income.

Official guidance makes residency end mainly a factual question: if the person no longer spends >183 days in Andorra and no longer has their main economic interests there, residency should stop. The official guidance does not describe citizenship- or domicile-style continuing taxation after departure, nor a departure tax, so leaving appears comparatively easy once the factual ties are cut.

“Pursuant to article 8 of the Law 5/2014, of 24 April, on the Personal Income Tax, the following natural persons are deemed to be resident for tax purposes in Andorra, and therefore, liable to the Personal Income Tax (“PIT”): Article 8.1 a) Natural persons staying more than 183 days in Andorran territory over the calendar year. ... b) Natural persons whose main base or centre of their activities or economic interests is situated, directly or indirectly, in Andorra. Article 8.2 In addition, natural persons whose dependent not legally separated spouse and/or underage children are usually resident in Andorra are presumed to be tax resident in Andorra unless there is evidence to the contrary.” — Departament de Tributs i Fronteres / Tax and Borders Department

Estimate — confirm against the linked sources. See methodology.