Andorra

Southern Europe · AD · 22 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• >183 days in Andorra in a calendar year
• main base / centre of economic interests in Andorra
• dependent spouse and/or underage children usually resident in Andorra (presumption)
• Andorran nationality for diplomatic mission / international organisation cases (non-residence carve-out)

Official guidance makes residency end mainly a factual question: if the person no longer spends >183 days in Andorra and no longer has their main economic interests there, residency should stop. The official guidance does not describe citizenship- or domicile-style continuing taxation after departure, nor a departure tax, so leaving appears comparatively easy once the factual ties are cut.

Source: Departament de Tributs i Fronteres / Tax and Borders Department

Tax treaty network (23)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.