Actual presence in Andorra: 90 days, 183 days and tax residence
- Updated on
- La rédaction
The short answer
Three different notions get mixed up: the actual presence commitment required to keep an Andorran residency, the threshold of days that makes you an Andorran tax resident, and the French criteria for tax domicile. Meeting one does not exempt you from the others.
Why everyone gets it wrong
On forums, "you need 183 days" is repeated as if it were a single rule. In reality, three layers of logic overlap:
| Notion | Who decides | Question asked |
|---|---|---|
| Actual presence | Andorran immigration | Do you genuinely live in Andorra in order to keep your residency? |
| Andorran tax residence | Andorran tax authority | Where do you pay IRPF? |
| French tax domicile | French tax authority | Can France continue to tax you? |
1. The actual presence commitment
The official residency application form provides for a commitment to a minimum presence over the year for certain statuses, notably without gainful activity: 90 daysverified on 12/10/2026. Failing to comply may jeopardise renewal.
2. Andorran tax residence
A threshold of days of presence is among the criteria for Andorran tax residence: 183 daysverified on 09/10/2026. Being an Andorran tax resident makes you liable for IRPF in Andorra.
3. French tax domicile
France does not reason only in days. It looks at whether your home or main place of stay, your main professional activity or the centre of your economic interests remain in France. One is enough. See leaving France for tax purposes.
What to do in practice
- Keep a calendar of days and retain supporting documents.
- Align your real life: home, family, activity, accounts.
- Have your situation validated by a tax adviser before leaving. See lawyers and gestorias.
What the law says about presence
For residencies without gainful activity, for professionals with international projection, for reasons of scientific, cultural and sporting interest and for remote workers, the law sets the same benchmark: a main and actual residence in Andorra for at least 90 daysverified on 12/10/2026 per calendar year. This minimum presence is a condition for granting and renewal.
What counts as presence
For the renewal of a permit, the law counts as actual residence absences due to holidays, medical treatment abroad, training abroad under the legal conditions, or a work trip of limited duration decided by the employer and authorised. For a residence and work permit, residence must be permanent and actual.
Do not confuse three notions
| Notion | Threshold | What it is for |
|---|---|---|
| Presence to keep the permit | 90 daysverified on 12/10/2026 per calendar year | Granting and renewal of residency |
| Andorran tax residence | More than 183 daysverified on 09/10/2026 per year, or home and interests in Andorra | Taxation under IRPF |
| French tax domicile | Criteria of article 4 B of the French tax code (CGI) | Taxation in France |
Holding the permit and spending 90 daysverified on 12/10/2026 there is therefore not enough to leave France for tax purposes. See leaving France and the day counter.
Evidence to keep
- Tickets and travel documents, housing and energy bills, bank statements located in Andorra.
- Employment contracts or client contracts, school enrolments.
- A presence calendar kept day by day: see the day counter.
Work out your own case
Free simulators, built on the official values of this page.
- Simulator: cost of passive residency (no gainful activity) in AndorraRequired investment, AFA payment and non-refundable cost depending on your family.Open
- Leaving France for Andorra: are you still a French tax resident?The three criteria for French tax residence, in a few questions.Open
- Days-of-presence counter: track your tax residence thresholdAdd your stays and track the total number of days in the year.Open
Frequently asked questions
Do I need to spend 183 days in Andorra to be a tax resident there?
The threshold of days of presence is one of the ways of establishing Andorran tax residence: the dated value given on this page. But it is not enough to sever your tax ties with France.
Are 90 days enough to keep my Andorran residency?
The actual presence commitment appearing in the official forms: the dated value given on this page. It is an administrative condition, distinct from taxation.
How do the French tax authorities judge tax domicile?
French law uses several alternative criteria: home or main place of stay, main professional activity, centre of economic interests. Meeting just one of these criteria is enough to be domiciled in France. See the dedicated page.
How are days of presence counted?
The exact count (whole days or not, accepted evidence) must be confirmed with the authority concerned. Keep proof: tickets, motorway toll statements, invoices.
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.