AD · EuropeCL · Americas
Andorra vs Chile: tax rates compared
Between the two, Chile's income tax rate (40%) tops Andorra's (10%) by 30pp. The 200-country average is 28%: Andorra sits below it, Chile sits above it. Andorra's figure is dated 2023-01-19 and Chile's 2025-01-01, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AD | CL | Difference |
|---|---|---|---|
| Income Tax | 10% | 40% | CL +30 pplargest gap |
| Corporate Tax | 10% | 27% | CL +17 pp |
| VAT | 4.5% | 19% | CL +14.5 pp |
| Capital Gains Tax | 0% | 10% | CL +10 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 |
| Chile | 40% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −30 pp | Chile higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Chile | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −17 pp | Chile higher |
Between the two, Chile's corporate tax rate (27%) tops Andorra's (10%) by 17pp. The 201-country average is 22.6%: Andorra sits below it, Chile 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 |
| Chile | 19% | Source: PWC Worldwide Tax Summaries — Chile (Corporate, Other taxes) · as of 2025-12-19 |
| Difference | −14.5 pp | Chile higher |
Between the two, Chile's VAT rate (19%) tops Andorra's (4.5%) by 14.5pp. The 181-country average is 15%: Andorra sits below it, Chile sits above it. Andorra's figure is dated 2014-07-30 and Chile's 2025-12-19, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 0% | Source: Consell General (Andorra) — Butlletí Oficial del Principat d'Andorra (BOPA), Llei 5/2023, del 19 de gener, amending the Personal Income Tax Law (Llei 5/2014), Article 5(k) · as of 2023-01-19 |
| Chile | 10% | Source: Chile Ministry of Finance — Ley sobre Impuesto a la Renta (Decreto Ley 824), Article 107, consolidated text via Biblioteca del Congreso Nacional (LeyChile) · as of 2022-02-04 |
| Difference | −10 pp | Chile higher |
Between the two, Chile's capital gains tax rate (10%) tops Andorra's (0%) by 10pp. The 175-country average is 10.3%: both sit below it. Andorra's figure is dated 2023-01-19 and Chile's 2022-02-04, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.