Andorra has ratified its income and capital tax treaty with Austria, with the agreement set to enter into force 30 days after the exchange of ratification instruments.
Andorra published the income and capital tax treaty with Austria in the Official Gazette on 13 August 2026, confirming its ratification.
Signed on 28 May 2026, the treaty applies to Andorra’s corporate income tax, personal income tax, and tax on income of non-residents.
On the Austrian side, it covers income tax, corporation tax, land tax, tax on agricultural and forestry enterprises, and tax on the value of vacant plots.
The treaty will enter into force 30 days after the exchange of the ratification instruments and will apply from 1 January of the year following its entry into force.
Earlier, the Andorran General Council (parliament) approved the ratification of the income and capital tax treaty with Austria on 14 July 2026.
