AD
Andorra tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Andorra triggers residency at 183 days OR 'main center of activities' in Andorra. Top tax rate is 10% — among the lowest in Europe. Active and passive residency programs make Andorra attractive for crypto and digital nomads.
- 10% top income tax rate.
- Active vs. passive residency: active for entrepreneurs/employees, passive for investors with €400K+ investment.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
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Tax Days runs the math for Andorra alongside every other US state, federal SPT, Schengen, and 200+ countries.
