Tourism is the most flourishing activity in Andorra thanks above all to the country's tax and customs exemption regime. In fact, one of the most important attractions in Andorra is the purchase of duty-free products. Andorra is a popular destination in winter thanks to its ski slopes with numerous lifts. The country is also a summer vacation destination due to its mild climate and the beauty of its mountainous landscapes. There are many hiking trails that can be explored during the summer months when the snow has thawed.


Only one site in Andorra is part of the UNESCO World Heritage List: the Madriu-Perafita-Claror valleys (2004). This site presents aspects that show how the inhabitants of the Pyrenees have faced their relationship with the wild and sometimes inhospitable nature of these mountain valleys over the centuries, living in harmony with the surrounding landscape and nature. The landscape of these valleys is made up of rocks and glaciers, but there are also forests and grazing areas. The work of man is visible in the settlements of the shepherds, on the stone paths and on the agricultural terraces.

Very beautiful attractions are the Romanesque churches of Andorra, which are another attraction of the country. The country has a large number of buildings in this style. The Andorran Romanesque is considered a derivation of the Catalan Romanesque. Among the most beautiful architectural examples, the Romanesque church of Santa Coloma in Andorra la Vella and the church of San Martín de la Cortinada in Ordino. Also very suggestive are the small medieval bridges, also in Romanesque style, found in San Julián de Loria, Escaldes-Engordany and La Massana.

Due to its customs policy, the Principality of Andorra has become an important destination for the purchase of duty-free products. Among the products sold duty-free are alcoholic products, perfumes and cigarettes. Such products are much cheaper in Andorra than in neighboring countries and are a profitable source of income for the country.