Tax residency in Andorra: the 183-day rule
High confidenceReviewed in September 2026
The short answer
183days in calendar year
- Window
- Calendar year
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
More than 183 days in the calendar year, with sporadic absences added in unless you prove tax residency in another country. The 90 days of passive residency are something else: an immigration requirement for keeping the permit, and they do not make you a tax resident. A passive resident with 100 days is not an Andorran tax resident by the day route.
The law does not say whether the days of arrival and departure count. Having the core of your economic activity there is enough on its own, so the count does not decide on its own.