Andorra tax residency in 2026: the 3 tests that decide where you pay

Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad

You hold an Andorran permit, or you are thinking about one, and you want to know when Andorra actually treats you as a tax resident. This guide explains the three legal tests, how they interact with your residence permit, and what happens when another country also claims you. You will know where you stand for 2026.

Andorra tax residency rules in 2026: the key figures

Is this guide for you?

Read on if you…

• live in Andorra part of the year and travel the rest;
• hold a passive or international professional permit with a 90-day minimum stay;
• need to know whether Andorra or another country can tax your worldwide income.

Probably not your case if you…

• are a cross-border worker who lives in Spain or France and only works in Andorra;
• want the practical relocation checklist (see our practical guide to obtaining tax residency in Andorra).

What are the three tests for Andorran tax residence?

Andorra uses three alternative tests. Meet any one of them and you are resident for the whole calendar year.

1. The 183-day test

Count the days you spend in Andorra between 1 January and 31 December. More than 183 days makes you resident. Short trips abroad – a weekend in Barcelona, a conference in Lisbon – still count as Andorran days unless you can show you are tax resident elsewhere.

2. The economic interests test

You can be resident with fewer days. If Andorra is the main base of your activities or economic interests, you are resident. Think: where your business is managed, where most of your income is earned, where your main assets sit. "Directly or indirectly" means interests held through a company also count.

3. The family presumption

If your spouse and minor children usually live in Andorra, the law presumes you do too. It is a rebuttable presumption: you can prove otherwise, for example with a certificate of tax residence from another country.

How does your residence permit relate to tax residence?

Here's the catch: a permit is not tax residence. They are two systems run by two departments.

Passive residents often meet the economic interests test because their main investments sit in Andorra. That said, if you spend 90 days in Andorra and 200 in Spain, Spain will very likely treat you as its resident. Andorra's tax department issues tax residence certificates, and they may ask for proof of presence or ties.

When does your residence status change during a move?

Use this timeline to see when each test bites.

What happens if two countries claim you?

Dual residence is common for people who move around. The fix is a double tax treaty (DTT), an agreement between two countries that decides who gets to tax what. Its tie-breaker rules look, in order, at your permanent home, your centre of vital interests (basically where your life is: home, partner, kids, main business), your habitual abode and your nationality.

Andorra has a limited treaty network. It includes Spain, France, Portugal, Luxembourg, Liechtenstein, Malta, Cyprus, the UAE and a handful of others. See our guide to Andorra's international tax treaties.

Without a treaty, there is no tie-breaker. Both countries can tax you, and you rely on unilateral relief, if any.

Spain and France: the two neighbours to watch

Spain uses a 183-day test plus a centre-of-interests test and a family presumption. Its rules are stricter in practice than Andorra's – see our guide to tax residency criteria in Spain.

For contrast, Portugal also counts 183 days but in any rolling 12-month period – see tax residency in Portugal.

The France–Andorra treaty lets France tax French nationals living in Andorra as if they were French residents. France has not yet put this clause into its domestic law.

What changes once you are resident?

As a resident, you file an IRPF return on your worldwide income. The key points for 2026:

• General income (salary, self-employment, pensions, rents): 0% up to EUR 24,000, 5% to EUR 40,000, 10% above.
• Savings income (interest, foreign dividends, most capital gains): first EUR 3,000 exempt, then 10%. Dividends from Andorran companies are exempt.
• Capital gains on shares are often exempt for holdings below 25%. Details in our guide to capital gains tax in Andorra.
• Foreign tax credit: tax paid abroad on foreign income reduces Andorran tax, within limits.
• No exit tax, wealth tax or inheritance tax.

Non-residents with Andorran income, such as rent from an Andorran flat, file under the non-resident income tax (IRNR) instead.

Common mistakes (and what they cost)

• Treating the 90-day permit rule as a tax rule → you stay tax resident in your former country and owe tax there on worldwide income.
• Leaving your company managed from abroad → your economic interests stay abroad, and the company may stay taxable there too.
• Relying on a treaty that does not exist → with no DTT, both countries can tax the same income.
• No proof of days → you cannot defend your 183 days without travel records, bills and card statements.
• Ignoring the family presumption → if your family moves before you, Andorra may treat you as resident earlier than planned.

Frequently asked questions

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

More than 183 days in the calendar year. Temporary absences count as presence unless you can prove tax residence in another country. You can also be resident with fewer days if Andorra is the main base of your activities or economic interests, or if your spouse and minor children live there.

Does a passive residence permit make me an Andorran tax resident?

Not by itself. The passive permit requires at least 90 days a year in Andorra, which is an immigration rule. To be tax resident you must meet one of the IRPF tests: over 183 days, main economic interests in Andorra, or family living there. Many passive residents qualify through their investments, but not all.

Can I get an Andorran tax residence certificate?

Yes. Residents can request a tax residence certificate from the Andorran tax department. You need it to claim treaty benefits and to prove to your former country that you have left. Expect to show your residence permit and evidence of presence or economic ties. Requirements may vary, so check the current list before applying.

Is there a split-year rule in Andorra?

Andorran tax residence is assessed per calendar year, and the law does not set out a split-year regime for individuals. In the year you arrive or leave, a treaty with the other country may allocate income by period. Check how your specific case is treated before you file your first or last return.

Do non-residents pay tax in Andorra?

Yes, but only on Andorran-source income, such as rent from Andorran property, Andorran-source fees or gains on Andorran real estate. They pay the non-resident income tax (IRNR), generally at 10%, with some reduced rates and exemptions. Treaty rules may reduce or remove the tax depending on your country of residence.

Does Andorra tax my worldwide income?

Yes, if you are tax resident. Residents pay IRPF on worldwide income, with a foreign tax credit for tax paid abroad. The rates are low: 0% up to EUR 24,000 of general income, 5% to EUR 40,000 and 10% above. Savings income over EUR 3,000 is taxed at 10%.

Related guides

• Practical guide to obtaining tax residency in Andorra
• How to cease your tax residency in Andorra
• Andorra's international tax treaties
• Capital gains tax in Andorra
• Personal tax deductions and benefits in Andorra
• Andorra tax landscape overview
• All country tax guides

Sources

• Butlletí Oficial del Principat d'Andorra (BOPA) – Law 5/2014 on IRPF
• Departament de Tributs i de Fronteres – Andorran tax authority
• Govern d'Andorra – official government portal
• OECD Model Tax Convention on Income and on Capital
• Agencia Tributaria (Spain) – tax residence rules

This guide is general information, not personalised tax advice. See how we research and review.