Tourism is the most flourishing business in Andorra thanks mainly to the tax and customs exemption that the country enjoys.

UNESCO has inscribed 1 Andorra property in the World Heritage List: Madriu-Perafita-Claror Valley (2004).

The cultural landscape of Madriu-Perafita-Claror Valley offers a microcosmic perspective of the way people have harvested the resources of the high Pyrenees over millennia to create a sustainable living environment in harmony with the mountain landscape. Its dramatic glacial landscapes of cliffs and glaciers, with high open pastures and steep wooded valleys, covers an area that is 9% of the total area of the principality of Andorra. The site presents summer residences and settlements, terraced fields, stone tracks and evidence of iron smelting. The Valley is a reflection of an ancient communal system of land management that has survived for over 700 years.  

Among the properties submitted on the UNESCO Tentative List are: the Historic Ensamble of Santa Coloma (1999), and the Romanic Churches of Andorra (1999).