Andorra: Income tax treaty with UK enters into force
Application in Andorra beginning January 1, 2026, for withholding and other taxes
The Andorra-United Kingdom Income and Capital Tax Treaty (2025) entered into force on December 22, 2025, with application in Andorra beginning January 1, 2026, for withholding and other taxes.
In the UK, the treaty applies from February 1, 2026, for withholding taxes, April 1, 2026, for corporation taxes, and April 6, 2026, for income and capital gains taxes.
Article 24(5) (arbitration) provisions require diplomatic confirmation for effect, while article 25 (Exchange of information) applies from January 1, 2013, for criminal tax matters and January 1, 2017, for other tax matters in Andorra, and without regard to taxable periods in the UK.
For more information, contact a KPMG tax professional in Spain:
Javier Badia Arcos | jbadia@kpmg.es