# Andorra personal taxes and tax residence Andorra's personal income-tax scope depends primarily on tax residence and income source. Presence is one residence test, but an economic centre and family presumptions also matter; a passport or residence permit does not itself settle the tax result. Scope: Baseline individual IRPF and nonresident IRNR framework; not corporate tax, investment planning, a rate calculator or a personalised treaty-residence conclusion. Jurisdiction: Andorra. Sources reviewed 2026-09-17; review due 2026-12-16. General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances. ## Presence or economic centre can establish residence An individual is tax resident if present in Andorra for more than 183 days in the calendar year, or if the main centre or base of activities or economic interests is there, directly or indirectly. Sporadic absences count toward the presence test unless foreign tax residence is established. Staying below the day threshold alone therefore does not establish nonresidence. Evidence: conditional. [Government of Andorra / Portal Jurídic: Law 5/2014 on personal income tax: informational consolidation](https://www.portaljuridicandorra.ad/L2014005); [Government of Andorra: IRPF: who is a tax resident in Andorra?](https://www.govern.ad/ca/l/4191384). Source location: Law 5/2014 Article 8(1)(a)–(b); government IRPF residence FAQ. ## Family presumptions and special residence rules Residence is presumed, subject to contrary proof, where the non-legally-separated spouse and minor children are Andorran tax residents under those tests. The law excludes qualifying daily cross-border workers from Spain or France and separately treats specified Andorran diplomatic/international-representation households abroad as residents. These are defined exceptions, not a general citizenship-based income tax. Evidence: conditional. [Government of Andorra / Portal Jurídic: Law 5/2014 on personal income tax: informational consolidation](https://www.portaljuridicandorra.ad/L2014005); [Government of Andorra: IRPF: who is a tax resident in Andorra?](https://www.govern.ad/ca/l/4191384). Source location: Law 5/2014 Article 8(2)–(4); cross-border rule requires employment by an Andorran tax-resident company or a foreign company's Andorran permanent establishment. ## Resident income has worldwide scope IRPF covers a resident individual's income regardless of where it arises or the payer resides, subject to the law's exclusions and exemptions. Its categories include employment, economic activities, real-estate and financial income, capital gains and attributed income. A foreign payer does not by itself make income exempt. Evidence: documented. [Government of Andorra / Portal Jurídic: Law 5/2014 on personal income tax: informational consolidation](https://www.portaljuridicandorra.ad/L2014005). Source location: Law 5/2014 Articles 2, 4, 5 and 8. ## Nonresidents can owe tax on Andorran-source income The separate IRNR law taxes nonresident individuals on income classified as arising in Andorra. Domestic source rules, exemptions, permanent-establishment treatment and applicable treaties determine the result; nonresidence is not a blanket exemption from Andorran tax. Evidence: conditional. [Government of Andorra / Portal Jurídic: Law 94/2010 on nonresident income tax: informational consolidation](https://www.portaljuridicandorra.ad/L2010094). Source location: Law 94/2010 Articles 1, 3, 4 and 8; detailed source and exemption rules are separate from this baseline. ## Foreign-tax relief is limited and documented For foreign income or gains included in the tax base and taxed abroad, the credit is generally the lower of qualifying foreign tax actually paid and the Andorran tax attributable to that income. Treaty limits and the nature of the foreign tax matter. Unused credit caused by insufficient tax liability can carry to the next three tax periods with supporting documentation; it is not an automatic refund of every foreign tax. Evidence: conditional. [Government of Andorra / Portal Jurídic: Law 5/2014 on personal income tax: informational consolidation](https://www.portaljuridicandorra.ad/L2014005). Source location: Law 5/2014 Article 48(1)–(4), including similar-tax test, treaty cap, country grouping and evidence requirement. ## Scope and limitations - General information, not personal tax advice. Treaty ties, income classification, exclusions, filing obligations, social contributions and taxation by another country require separate review. - The government-owned legal portal provides informational consolidations, not legally authoritative replacements for BOPA. No headline tax rate or immigration-investment eligibility is inferred from these baseline residence and scope provisions. ## Explore this passport - [Passport rank and travel access](https://multipassrank.com/passport/andorra) - [Citizenship requirements](https://multipassrank.com/passport/andorra/citizenship) - [Country-profile JSON, including sources and scoped requirements](https://multipassrank.com/api/v1/country-profiles/AD) - [Multiple-citizenship policy guide](https://multipassrank.com/dual-citizenship-countries) [Canonical page](https://multipassrank.com/passport/andorra/taxes)