This is the first income and capital tax agreement between Andorra and Estonia. 

Andorra and Estonia signed an income and capital tax treaty on 23 September 2025.

This treaty aims to prevent double taxation on income and capital between the two countries while addressing tax avoidance and evasion issues.

The treaty is the first of its kind between the two countries and will enter into force after the ratification instruments are exchanged.

Earlier, Estonia’s government approved the signing of a tax treaty with Andorra covering income and capital taxes on 18 September 2025.