AD · EuropeBT · Asia
Andorra vs Bhutan: tax rates compared
Bhutan has an income tax rate of 30%, 20pp above Andorra's 10%. The 200-country average is 28%: Andorra sits below it, Bhutan sits above it. Andorra's figure is dated 2023-01-19 and Bhutan's 2026-07-20, so the two rates come from different data vintages.
Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AD | BT | Difference |
|---|---|---|---|
| Income Tax | 10% | 30% | BT +20 pplargest gap |
| Corporate Tax | 10% | 25% | BT +15 pp |
| VAT | 4.5% | 5% | BT +0.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Consell General (Parliament of Andorra) — Llei 5/2023, del 19 de gener, de mesures per a la reforma de la imposició directa · as of 2023-01-19 |
| Bhutan | 30% | Source: Bhutan Department of Revenue and Customs, Ministry of Finance — Personal Income Tax (PIT) · as of 2026-07-20 |
| Difference | −20 pp | Bhutan higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Bhutan | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −15 pp | Bhutan higher |
Bhutan has a corporate tax rate of 25%, 15pp above Andorra's 10%. The 201-country average is 22.6%: Andorra sits below it, Bhutan sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Andorra | 4.5% | Source: Butlletí Oficial del Principat d'Andorra (BOPA) — Llei 11/2012, de l'impost general indirecte (text refós) · as of 2014-07-30 |
| Bhutan | 5% | Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Bhutan · as of 2026-01-01 |
| Difference | −0.5 pp | Bhutan higher |
Bhutan has a VAT rate of 5%, 0.5pp above Andorra's 4.5%. The 181-country average is 15%: both sit below it. Andorra's figure is dated 2014-07-30 and Bhutan's 2026-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax, Wealth Tax.