Andorra: 183 days in the calendar year
At most 183 days in Andorra in the calendar year
About This Rule
Andorra treats you as tax resident if you stay there more than 183 days during the calendar year. Sporadic absences also count toward the 183 unless you prove tax residence in another country, so your legal count can be higher than your days in Andorra. You are also resident if the main centre of your activities or economic interests is in Andorra, and residence is presumed if your spouse and minor children are resident. This tracks the day count only.
Sources
Reviewed September 30, 2026
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