Andorra has officially ratified its income and capital tax treaty with the UK, following approval by its General Council.
Andorra published a notice in its Official Gazette on 13 August 2025 confirming the ratification of the income and capital tax treaty with the UK.
Signed on 20 February 2025, the treaty is the first of its kind between Andorra and the UK. It takes effect in Andorra from 1 January after entry into force, and in the UK from the second month for withholding taxes, 1 April for corporation tax, and 6 April for income and capital gains taxes.
The treaty will take effect once both countries have exchanged their ratification instruments.
Earlier, the Andorran General Council approved the ratification of the income and capital tax treaty with the UK on 15 July 2025.
