UK ratifies the first income and capital tax treaty with Andorra, effective from January/April 2026.

The UK issued the Double Taxation Relief and International Tax Enforcement (Andorra) Order 2025 on 10 December 2025. This enabled ratification of the income and capital tax treaty with Andorra.

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.

Earlier, 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.