Quick answer
In 2026, Andorra has double tax treaties in force with around ten countries, including Spain, France, Portugal, Luxembourg, Malta, Cyprus and the UAE. They decide which country taxes your salary, business profit, dividends and gains. With no treaty, Andorra still credits foreign tax, and non-residents face 0% withholding on dividends and interest.
Last reviewed: November 2026 · Reviewed by Stéphane Gombauld, tax expert, technologist and digital nomad
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Check my tax setup →You live in Andorra, or plan to, but your clients, employer or investments sit elsewhere. Or you're leaving Spain or France and want the move to hold up. After reading, you'll know which treaties exist, how residence conflicts are settled and how to claim relief.
Andorra international tax treaties in 2026: the key figures
| Item | Rule for 2026 |
|---|---|
| Double tax treaties in force | About 10: Spain, France, Portugal, Luxembourg, Liechtenstein, Malta, Cyprus, San Marino, UAE, Hungary |
| Model used | OECD Model Tax Convention |
| Relief method in Andorra | Credit for foreign tax, capped at the Andorran tax on that income |
| Withholding on dividends and interest paid to non-residents | 0% |
| Withholding on royalties paid to non-residents | 5% |
| Other Andorran income of non-residents (IRNR) | 10% general rate |
| Automatic exchange of bank data | Yes, OECD Common Reporting Standard since 2018 |
| Social security agreements | Spain, France, Portugal |
Is this guide for you?
Read on if you…
- live in Andorra and earn from clients or employers in another country;
- are moving from Spain, France or Portugal and fear being taxed twice;
- hold shares, bonds or property outside Andorra.
Probably not your case if you…
- live and work only in Andorra with purely local income – see tax residency in Andorra;
- want the full picture of Andorran taxes first – start with the Andorra tax landscape overview.
How does Andorra avoid double taxation?
A double tax treaty (DTT) is an agreement between two countries that splits the right to tax each type of income. Andorra only started signing them after it introduced income taxes in 2011–2015. That's why its network is small compared with Spain or Portugal.
Andorra's treaties follow the OECD Model. Andorra also signed the OECD Multilateral Instrument (MLI), which adds anti-abuse rules to existing treaties.
No treaty? Unilateral relief
Good news: Andorran domestic law already prevents most double taxation. If you are an Andorran resident and pay tax abroad, you can credit that foreign tax against your Andorran income tax (IRPF). The credit cannot exceed the Andorran tax due on that same income. Companies get the same type of credit under corporate tax.
Here's the catch. Andorran rates are low (IRPF tops out at 10%). If the other country taxes at 30%, the credit only wipes out the Andorran 10%. The extra 20% stays lost unless a treaty limits the foreign tax.
Which country are you resident in when both claim you?
You are an Andorran tax resident if you spend more than 183 days a year in Andorra, or if your centre of vital interests is there – basically where your life is: home, partner, kids, main business. The details are in our guide to obtaining your tax residency in Andorra.
If another treaty country also claims you, the tie-breaker rule applies in this order:
- Permanent home. Where you have a home available to you all year.
- Centre of vital interests. Where your personal and economic ties are closer.
- Habitual abode. Where you actually spend more time.
- Nationality. Your passport decides if the first three don't.
- Mutual agreement. The two tax authorities settle it.
Spain and France deserve extra care
Spain presumes you are resident if your spouse and minor children stay in Spain. Its tax agency also audits moves to Andorra closely. Keep proof: rental contract, utility bills, school records, CASS registration. Compare with tax treaties of Spain.
The France–Andorra treaty lets France tax French nationals living in Andorra as if the treaty did not exist. France has not activated this clause in its domestic law so far. Keep an eye on it if you hold a French passport.
How is each type of income taxed under Andorra's treaties?
Employment income and the 183-day rule
Salary is taxed where the work is physically done. There's one exception: you stay taxable only in your residence country if you work fewer than 183 days in the other country in any 12-month period, your employer is not resident there, and no local branch pays your salary. Track your days.
Self-employment and business profits
As a freelancer or company resident in Andorra, your profit is taxed in Andorra unless you have a permanent establishment (PE) abroad – a fixed place of business, or an agent who signs contracts for you. Profits linked to that PE are taxed in the other country. This is the main risk for founders who keep an office or team back home. See corporate income taxes in Andorra.
Dividends, interest and royalties
Andorra charges 0% withholding on dividends and interest paid abroad, and 5% on royalties. The other direction matters more. Spain or Portugal may withhold on dividends paid to you as an Andorran resident. The treaty usually caps that at 5% to 15%. Compare with international tax treaties of Portugal.
Real estate and capital gains
Rental income and gains on property are taxed where the property sits. Gains on shares are usually taxed only in your residence country, except shares in property-rich companies. Andorran rules are explained in capital gains tax in Andorra.
Pensions
Private pensions are generally taxed in your residence country. Public-sector pensions usually stay taxable in the paying country. Check the specific treaty.
How do you actually claim treaty relief?
- Get a certificate of tax residence from the Departament de Tributs i de Fronteres. You request it online through e-tràmits.
- Send it to the foreign payer (bank, broker, client) before payment, with any form that country requires.
- Claim a refund from the foreign tax authority if too much was withheld. Deadlines vary, often 2 to 4 years.
- Report foreign income on your Andorran IRPF return and claim the credit for the foreign tax paid.
- Keep evidence of days and ties for at least the limitation period.
Example – Marc, Spanish consultant living in Andorra
Marc moved from Barcelona in 2025 and spends 250 days a year in Andorra. In 2026 he earns EUR 90,000 through his Andorran SL from Spanish and German clients. He works on site in Madrid for 30 days. No Spanish office, so no PE: his company pays 10% Andorran corporate tax. He also receives EUR 5,000 of Spanish dividends. Spain withholds 19%, cut to 15% under the treaty, and Andorra credits that against its own IRPF.
Marc's income crosses three borders a year. Yours probably does too.
Get a personalised treaty check and see what Andorra and your other countries can tax.
Check my tax setup →Common mistakes (and what they cost)
- Keeping your family in Spain. You move alone, partner and kids stay in Barcelona → Spain presumes residence and taxes your worldwide income.
- Assuming 0% withholding everywhere. You forget foreign payers withhold their own tax → you lose up to 19% or more without a residence certificate.
- Working from a home office abroad. You keep a desk in Toulouse for clients → France can claim a PE and tax part of the profit.
- Ignoring countries with no treaty. You invest in a no-treaty country → only the Andorran credit helps, and the excess foreign tax is lost.
- Not cutting ties properly. You leave without deregistering → see ceasing your tax residency in Andorra to avoid two claims later.
Frequently asked questions
How many tax treaties does Andorra have?
Andorra has around ten double tax treaties in force in 2026, with Spain, France, Portugal, Luxembourg, Liechtenstein, Malta, Cyprus, San Marino, the United Arab Emirates and Hungary. The network is small because Andorra only introduced income taxes in the 2010s. Others are under negotiation, so check the tax department's list before relying on one.
Is there a tax treaty between Andorra and Spain?
Yes. The Andorra–Spain double tax treaty entered into force in 2015. It follows the OECD Model, includes a tie-breaker for dual residents, caps withholding on dividends and interest, and contains anti-abuse rules. After it took effect, Spain removed Andorra from its tax haven list. Spain still audits moves to Andorra closely, so keep strong proof of your residence.
Does Andorra tax foreign income?
Yes. Andorran tax residents pay personal income tax on their worldwide income, at rates of 0% up to EUR 24,000, 5% up to EUR 40,000 and 10% above. Any tax already paid abroad on that income can be credited against the Andorran tax, up to the Andorran amount. This applies with or without a treaty.
How does the 183-day rule work with Andorra?
There are two different 183-day tests. First, you are an Andorran tax resident if you spend more than 183 days a year there. Second, under treaties, salary for work done abroad stays taxable only in Andorra if you work fewer than 183 days in the other country and your employer is not based there.
How do I get an Andorran tax residence certificate?
You request it from the Departament de Tributs i de Fronteres, usually online through the e-tràmits portal. You need to be registered as a tax resident and up to date with your returns. Foreign banks, brokers and tax authorities ask for this certificate before applying reduced treaty withholding rates or processing a refund claim.
Does Andorra have a tax treaty with the US or the UK?
No. Andorra has no double tax treaty with the United States or the United Kingdom in 2026. If you receive income from these countries, their domestic withholding rates apply. You can still credit the foreign tax against your Andorran tax, but only up to the Andorran amount.
Related guides
- Andorra tax landscape overview
- Obtaining your tax residency in Andorra
- Ceasing your tax residency in Andorra
- Corporate income taxes in Andorra
- Capital gains tax in Andorra
- Tax treaties of Spain
- International tax treaties of Portugal
- All country tax guides
Sources
- Departament de Tributs i de Fronteres – Government of Andorra
- Butlletí Oficial del Principat d'Andorra (BOPA) – published treaties and tax laws
- Govern d'Andorra – official portal
- OECD – Tax treaties and the Multilateral Instrument
- Agencia Tributaria – Spanish Tax Agency
- PwC Worldwide Tax Summaries – Andorra
This guide is general information, not personalised tax advice. See how we research and review.
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