International treaty

Andorra: tax treaties

Tax treaties and related documents between the UK and Andorra.

• From: HM Revenue & Customs
• Published: 21 February 2025
• Last updated: 8 January 2026 — See all updates

Documents

UK-Andorra Double Taxation Convention — in force

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2025 UK-Andorra Double Taxation Convention — in force

The Double Taxation Convention was signed in London on 20 February 2025. It entered into force on 22 December 2025.

The convention takes effect in the United Kingdom from:

• 1 February 2026 for taxes withheld at source
• 6 April 2026 for Income tax and Capital Gains Tax
• 1 April 2026 for Corporation Tax

The convention takes effect in Andorra from:

• 1 January 2026 for taxes withheld at source
• 1 January 2026 for taxes on income

Published 21 February 2025

Last updated 8 January 2026 + show all updates

1. 8 January 2026

   The UK-Andorra Double Taxation Convention — in force has been added.

2. 21 February 2025

   First published.