Resources
183-day counter: your days of presence in Andorra
Enter your stays in Andorra: the counter adds up your days of presence over the calendar year and sets them against the two thresholds that matter, 90 days for certain residency statuses and 183 days for tax residency. Your dates do not leave your browser.
- minimum for passive residency
- 90 days
- tax residency threshold
- 183 days
- calendar year: from 1 January to 31 December
- 1 year
- dates sent: everything stays in your browser
- 0
Your dates stay in your browser: nothing is sent.
days in Andorra in 2026
- 90 days to go to reach 90 days.
- 183 days to go to reach 183 days.
- Andorran tax residency through presence: more than 183 days required (184 days to go).
On this page 5 sections
90 and 183 days: the presence thresholds in Andorra
- a year, to keep passive residency or residency as a professional with international reachLlei 9/2012
- 90 days
- a year, to renew self-employed residency (genuine residence and work)Llei 9/2012, art. 58 ter
- 183 days
- to be an Andorran tax resident through presence; the other criterion is the centre of economic interestsLlei 5/2014, art. 8
- > 183 days
These thresholds are independent: 90 days allow you to keep passive residency, but do not make you an Andorran tax resident. The details are in our guide to tax residency.
How do you calculate the 183 days?
Add up all the days spent in Andorra from 1 January to 31 December, consecutive or not: the law works by calendar year. For IRPF, you must exceed 183 days, i.e. count at least 184, and sporadic absences are counted as presence, unless you prove your tax residency in another country (Llei 5/2014, art. 8). The counter applies the following rules:
- Each calendar day spent in Andorra counts as one day, day of arrival and day of departure included.
- Overlapping stays are counted only once.
- Only the days of the chosen calendar year are counted: a stay spanning two years is split between them.
183 days in France: why it is not the only criterion
The number of days spent in Andorra is not enough to leave French tax residency. Article 4 B of the French General Tax Code sets three criteria, and meeting just one of them in France is enough to remain taxable there:
- the home or principal place of stay;
- the main professional activity;
- the centre of economic interests.
The “183 days” rule does not appear in it as such. According to the tax authorities’ doctrine, a person who stays in France for more than six months in the year in principle has their principal place of stay there, but this criterion is not absolute; and a home in France, where the family usually lives, is enough on its own, even if you spend most of the year elsewhere (BOFiP, BOI-IR-CHAMP-10, § 110 to 150). Our guide Leaving France for tax purposes explains how these criteria are assessed.
Frequently asked questions
How many months is 183 days?
A little over six months: depending on the months chosen, six months contain from 181 to 184 days. In Andorra, the IRPF law requires more than 183 days of presence in the calendar year, i.e. at least 184 days, to be a tax resident through presence (art. 8).
Do the days have to be consecutive?
No. The IRPF law counts the days spent in Andorra during the calendar year, without requiring them to be consecutive; it even counts sporadic absences as presence, unless you prove your tax residency in another country (art. 8). The 90-day and 183-day thresholds of the immigration law are also assessed per year. The counter adds up your stays for the year, but does not add sporadic absences: keep a record of them.
Do the day of arrival and the day of departure count?
In this counter, yes: every calendar day you are in Andorra, arrival and departure included, counts as one day. The Andorran texts set the threshold without specifying how the days are counted; so leave yourself a margin and keep your supporting documents.
Is 183 days enough to be an Andorran tax resident?
The IRPF law requires more than 183 days in the calendar year, or the centre of your activities or economic interests to be in Andorra. On the French side, other criteria apply: home, main activity and centre of economic interests.
What happens if I do not reach 90 days?
For passive residency and the status of professional with international reach, 90 days a year are required to keep the authorisation. Below that, renewal is jeopardised.
How can I prove my presence?
Keep whatever shows that you live there: lease or title deed, energy bills, bank statements, proof of travel. The counter does not replace any of this evidence.
Is my data recorded?
Only in your browser’s local storage, on your device, so that you can find your stays again. Nothing is sent to the site. The “Clear all” button deletes it.
Sources
- Llei 5/2014 on IRPF, Article 8: tax residency (opens in a new tab) portaljuridicandorra.adMore than 183 days in the calendar year, sporadic absences included unless tax residency elsewhere is proven, or centre of interests in Andorra.
- Llei 9/2012, qualified law on immigration, consolidated version (opens in a new tab) portaljuridicandorra.ad90 days per calendar year (passive residency, international professional: art. 95 and 98); 183 days a year to renew self-employed residency (art. 58 ter).
- France–Andorra tax treaty (Decree No. 2015-878) (opens in a new tab) legifrance.gouv.frResidence within the meaning of the treaty; a residence permit alone is not enough.
- BOFiP, BOI-IR-CHAMP-10: taxable persons and tax domicile (opens in a new tab) bofip.impots.gouv.frHome (§ 100 and 110); principal place of stay of more than six months, a criterion that is not absolute (§ 130 to 150).
Consolidated texts on the Portal jurídic d’Andorra have no official value: only the version published in the BOPA is authentic. How we verify.
General information, not advice. This guide sets out the rules in force on 11 October 2026, based on official texts. It is no substitute for a professional review of your situation (lawyer, tax adviser, gestoria). Spotted an error or a change? Write to us.
