The income and capital tax treaty between Andorra and Estonia entered into force on 24 March 2026, introducing measures to prevent double taxation and address tax avoidance and evasion, with application from 1 January following ratification.
Andorra has announced that the income and capital tax treaty with Estonia came into force on 24 March 2026.
Andorra and Estonia signed an income and capital tax treaty on 23 September 2025. This agreement aims to prevent double taxation on income and capital between the two countries while addressing tax avoidance and evasion issues.
The treaty applies to Andorran corporate income tax, personal income tax and tax on income of non-residents, as well as Estonian income tax.
The agreement will take effect after the exchange of the instruments of ratification and will apply from 1 January of the following year.
Earlier, Estonia released legislation in its Official Gazette approving the ratification of the outstanding income and capital tax treaty with Andorra on 3 February 2025.
