How many tax treaties does Andorra have?

Andorra has 10 double taxation agreements (DTAs) in force. These treaties help prevent the same income from being taxed in both countries and typically reduce withholding tax rates on cross-border payments.

What are Andorra's most important treaty partners?

Andorra's major treaty partners include France, Spain, Portugal, Luxembourg, United Arab Emirates, and others. These treaties cover provisions for income tax, corporate tax, withholding tax on dividends, interest, and royalties.

How do Andorra's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, Andorra may apply its standard withholding rates. With a treaty, rates on dividends, interest, and royalties are often reduced to 10-15% or lower. The specific rates depend on the individual treaty.

Andorra Tax Treaties

Andorra has a growing but still small treaty network of approximately 10 double taxation agreements. The country has been actively expanding its treaty network since introducing income taxation in 2015.

Progressive (Low tax)Europe

Tax Treaty Network

Double taxation agreements in force

Major Treaty Partners

FranceSpainPortugalLuxembourgUnited Arab EmiratesMaltaCyprusLiechtenstein

About Andorra's Treaty Network

Andorra maintains a network of 10 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

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Andorra Tax Treaties

Major Treaty Partners

About Andorra's Treaty Network

Andorra Tax Treaties FAQ