Andorra Tax Residency Requirements 2026: 183 Days, Active and Passive Residence

Quick answer: obtaining an Andorran residence permit does not automatically make you tax resident in Andorra. Under Andorra’s Personal Income Tax law, an individual is tax resident if they satisfy either of two main tests: they spend more than 183 days in Andorra during the calendar year, or the main centre/base of their activities or economic interests is located in Andorra. A rebuttable family presumption can also apply.

The most important distinction is therefore between immigration residence and tax residence. Some Andorran residence permits require only 90 days of effective presence. That 90-day immigration threshold is not the same as the 183-day tax test.

Andorra tax residency requirements in 2026

The Andorran rule says more than 183 days. Sporadic absences can be included in the count unless foreign tax residence is proven.

Immigration residence and tax residence are not the same thing

Andorra has different immigration permits: employed residence, self-employed residence, residence without work, international-professional residence and other specialist categories.

These permits determine whether you can legally live and, where relevant, work in Andorra.

Tax residence is determined separately under Article 8 of Andorra’s Personal Income Tax law.

At N30 Global, we therefore ask two questions before any application: Which immigration route fits your real life, and which tax-residence test will support your position?

The more-than-183-day test

This is the clearest route for someone genuinely relocating their life to Andorra.

If you spend more than 183 days in Andorra during the calendar year, you satisfy the statutory presence test.

For an internationally mobile founder or executive, exceeding 183 days with strong supporting evidence is generally easier to explain to foreign tax authorities than relying only on the economic-centre test.

Evidence worth keeping

• lease or property ownership;
• utilities and ordinary living expenses;
• bank-card transactions;
• travel records;
• professional activity;
• insurance and local services;
• schooling and family evidence where relevant.

The centre-of-economic-interests test

Andorran tax residence can also arise where the main centre or base of your activities or economic interests is located in Andorra, directly or indirectly.

This test matters particularly to founders, owner-managers and international professionals who actually run their activity from Andorra.

Andorra’s official tax-residence certificate form expressly lets an individual state that residence is based on:

• more than 183 days in Andorra;
• or the main centre/base of activities or economic interests being in Andorra.

If the economic-centre test is used, the official certificate form asks for a written explanation.

So the alternative test is real — but it is not a shortcut. It requires substance and evidence.

Does a 90-day passive residence permit make you tax resident?

No, not automatically.

Andorra’s residence-without-work system and certain specialist residence permits can use a minimum 90-day effective-presence requirement for immigration purposes.

That does not replace the tax-residence tests.

If you spend 90 days in Andorra and 200 days in another country, the other country may still treat you as resident. To rely on Andorran tax residence without exceeding 183 days, the economic-centre test and any applicable tax treaty need to be analysed carefully.

“I hold Andorran passive residence” and “I am an Andorran tax resident” are different statements. One is immigration law; the other is tax law.

Self-employed active residence

A common route for entrepreneurs is Andorra’s self-employed residence-and-work permit.

For the foreign-investment company route, the current official immigration procedure includes requirements such as:

• availability under the applicable immigration quota;
• carrying on self-employed activity;
• establishing permanent residence in Andorra;
• foreign-investment approval to create an Andorran company;
• holding more than 34% of that company;
• serving on its governing body;
• performing effective management and control functions;
• showing that the company operates a properly registered and active Andorran business within the required period.

In 2026 these permits are quota-limited. The Government announced 150 self-employed foreign-investment permits within the annual quota, plus separate quotas for liberal professions.

The financial conditions have also tightened in 2026, so the exact contribution/deposit requirements should be verified immediately before filing.

Passive residence: the 2026 investment requirement has changed

This is one of the most important updates to the old version of this article.

For the 2026 passive-residence quota, the Andorran Government states that new applicants under the residence-without-gainful-activity route are subject to the updated economic requirements, including:

• minimum total investment of €1,000,000;
• €50,000 non-refundable contribution for the main applicant;
• €12,000 non-refundable contribution for each dependent.

These are immigration requirements. They do not replace the tax-residence analysis.

Older online articles quoting €400,000 or €600,000 should therefore not be used for a new 2026 application without checking current rules.

Why current-source verification matters in Andorra

Some static administrative forms still display earlier investment/deposit amounts while the Government’s 2026 quota announcement reflects the new, more restrictive regime.

Before committing capital, the exact current procedure should be confirmed with Andorran Immigration under the rules applying to the specific quota and application date.

International-professional residence

Andorra also has a residence category for professionals with international projection.

Published conditions include:

• the professional base must be in Andorra;
• at least 90 days of principal and effective residence per calendar year;
• no more than one employee;
• at least 85% of services must be used outside Andorra;
• economic viability, qualifications and professional experience must be demonstrated;
• the required deposits must be made.

Again, the immigration permit does not itself determine tax residence.

Andorra’s tax residence certificate

Andorra has a specific official application for a tax residence certificate.

The certificate can be requested as:

• a standard tax residence certificate;
• a certificate issued under a double tax treaty.

For individuals, the form expressly asks which circumstance supports tax residence:

• more than 183 days in Andorra;
• centre/base of economic activities or interests in Andorra;
• or another justified circumstance.

This is why the certificate should not be treated as an automatic document generated simply because you hold an immigration card.

What does Andorran personal taxation look like?

Andorra’s standard Personal Income Tax rate is 10%.

For the general tax base, the current system provides approximately:

For savings income, the first €3,000 is exempt and the general rate is 10%.

But “Andorra = 10%” is not a complete international tax analysis. Company profits, dividends, capital gains, real estate and home-country obligations still matter.

If you are leaving Spain for Andorra

Two separate questions must be answered:

1. Do you satisfy Andorran tax residence?
2. Have you actually ceased Spanish tax residence?

Spain can continue to treat you as resident if you still satisfy its physical-presence or economic-interest tests, if the family presumption applies, or if a dual-residence case is resolved in Spain’s favour under the Spain–Andorra treaty.

The treaty uses tie-breaker concepts including permanent home, centre of vital interests, habitual abode and nationality.

See How to Stop Being Tax Resident in Spain.

Important correction: there is no special “four-year Andorra monitoring period” under Spanish law

The previous version of this article stated that moving from Spain to Andorra triggered a special four-year monitoring period. That should be removed.

Spanish Personal Income Tax law does contain a special rule for Spanish nationals who move to a non-cooperative jurisdiction: they can remain Spanish Personal Income Tax taxpayers in the year of departure and the four following tax years.

However, Andorra is not on Spain’s current 2026 list of non-cooperative jurisdictions.

That special extension therefore does not apply simply because a Spanish national moves to Andorra.

Spain can still challenge a weak departure using its ordinary residence tests and the tax treaty.

US citizens: Andorran tax residence does not end US worldwide taxation

For US citizens and US resident aliens, becoming tax resident in Andorra does not remove US federal tax filing obligations.

The US generally continues to tax citizens on worldwide income, subject to foreign tax credits, exclusions and other cross-border rules. Foreign financial-account reporting may also remain relevant.

So an American founder should model Andorra and the US together rather than comparing only headline Andorran rates.

UK movers: Andorran residence does not decide UK tax residence

A British individual must separately apply the UK Statutory Residence Test and, where relevant, split-year rules.

An Andorran residence permit or tax certificate is important evidence, but it does not replace the UK domestic departure analysis.

Common mistakes

• Confusing the 90-day immigration threshold with the 183-day tax test.
• Assuming a residence permit automatically creates Andorran tax residence.
• Using old passive-residence investment figures.
• Creating an Andorran company while continuing to manage everything from another country.
• Ignoring immigration quotas before structuring the move.
• Failing to plan the Andorran tax residence certificate.
• Leaving family, home and economic interests in the departure country without treaty analysis.
• Assuming Spain still classifies Andorra as a non-cooperative jurisdiction.
• Choosing Andorra solely because of the 10% rate.

What should you review before choosing Andorra?

At N30 Global, Andorra is not the starting answer. We first determine whether the relocation is legally, fiscally and operationally sustainable. Then we decide whether Andorra belongs in the structure.

See our Andorra Tax Residency Advice service.

Frequently asked questions

How many days do I need to be tax resident in Andorra?

The physical-presence test requires more than 183 days in the calendar year. There is also an alternative test based on the main centre/base of economic activities or interests.

Are 90 days enough for Andorran tax residence?

Not automatically. Ninety days appears in certain immigration permits. Tax residence is governed by separate statutory tests.

Is passive residence the same as tax residence?

No. Passive residence is an immigration status. Tax residence must separately satisfy Andorran tax law.

How much must a new passive resident invest in 2026?

For the 2026 quota, the Andorran Government states a minimum total investment of €1,000,000 plus a €50,000 non-refundable contribution for the main applicant and €12,000 for each dependent.

Does owning an Andorran company make me tax resident?

Not automatically. A genuine Andorran business and management position can support the economic-interests test, but the full facts must be reviewed.

How do I prove Andorran tax residence?

Through the official tax residence certificate. The application can be based on more than 183 days, the centre/base of economic interests, or another justified circumstance.

Is Andorra a non-cooperative jurisdiction for Spain?

No. Andorra is not included in Spain’s current 2026 list of non-cooperative jurisdictions.

Can I be Andorran tax resident and keep a Spanish company?

Potentially yes, but effective management, salary/director fees, dividends, permanent establishment, treaty treatment and reporting need to be analysed.

Official sources

• Government of Andorra — individual tax residence criteria.
• Government of Andorra — tax residence certificate application.
• Government of Andorra — self-employed residence and work.
• Government of Andorra — residence without work.
• Government of Andorra — 2026 immigration quotas and updated requirements.
• Government of Andorra — Personal Income Tax.
• Spain–Andorra Double Tax Treaty.
• Spain — current list of non-cooperative jurisdictions.