How to Become a Tax Resident in Andorra: Criteria and Steps
- Updated on
- La rédaction
The short answer
Andorran law notably uses a presence of more than 183 days in the calendar year for tax residency. You must first be an administrative resident, then be able to prove your presence, and leave French tax domicile if you were subject to it.
The criterion under Andorran law
Article 8 of the IRPF law makes presence of more than 183 daysverified on 09/10/2026 in Andorra during the calendar year a criterion for tax residency. Occasional absences are counted, unless you prove tax residency in another country.
The steps
- Obtain administrative residency: see residency requirements.
- Actually live in Andorra: housing, bank account, subscriptions, daily life.
- Prove your presence: calendar, travel documents, invoices.
- Declare your income to the Andorran tax authority, at the IRPF rate of 10 %verified on 09/10/2026. See IRPF.
- Leave France properly: see tax domicile.
Going further
Effective presence, France–Andorra treaty.
The three levels to distinguish
| Level | Criterion | Where to check |
|---|---|---|
| Residence permit | Immigration authorisation, with a minimum presence of 90 daysverified on 12/10/2026 per year for most statuses | Effective presence |
| Andorran tax residency | More than 183 daysverified on 09/10/2026 of presence in the year, or centre of interests in Andorra | IRPF law, art. 8 |
| Leaving France | Loss of French tax domicile under French criteria and the treaty | Leaving France |
Why the three are not the same
You can hold a permit without being an Andorran tax resident (not enough days), and be an Andorran tax resident without having left France for tax purposes if your home stays in France. For a French national, the clause of article 25.1.d applies in addition: France may tax French nationals resident in Andorra as if the convention did not exist; implementation is settled by mutual agreement between the competent authoritiesverified on 09/10/2026
The evidence file
Presence calendar, lease or deed, invoices, family and economic life, declaration in Andorra: see tax audits and residency and the day counter.
Work out your own case
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Frequently asked questions
After how many days are you a tax resident in Andorra?
The law notably uses a presence of more than 183 days in the calendar year (article 8 of the IRPF law).
Is it enough to spend that number of days in Andorra?
No: you must also be an administrative resident, and France may challenge your status if your home or economic interests remain there.
What is the IRPF rate?
10 %, after the tax-exempt minimum and the allowance.
Going further
Official sources
This information is general and is not personalised legal, tax or financial advice. It is verified as of the date shown and may change.