AD · EuropeEE · Europe
Andorra vs Estonia: tax rates compared
Estonia's income tax rate is 12pp higher than Andorra's (22% vs 10%). The 200-country average is 28%: both sit below it. Andorra's figure is dated 2023-01-19 and Estonia'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 | EE | Difference |
|---|---|---|---|
| Income Tax | 10% | 22% | EE +12 pp |
| Corporate Tax | 10% | 22% | EE +12 pp |
| VAT | 4.5% | 24% | EE +19.5 pp |
| Capital Gains Tax | 0% | 22% | EE +22 pplargest gap |
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 |
| Estonia | 22% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −12 pp | Estonia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Estonia | 22% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −12 pp | Estonia higher |
Estonia's corporate tax rate is 12pp higher than Andorra's (22% vs 10%). The 201-country average is 22.6%: both sit below 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 |
| Estonia | 24% | Source: Estonian Tax and Customs Board (EMTA) — Value added tax · as of 2025-07-01 |
| Difference | −19.5 pp | Estonia higher |
Estonia's VAT rate is 19.5pp higher than Andorra's (24% vs 4.5%). The 181-country average is 15%: Andorra sits below it, Estonia sits above it. Andorra's figure is dated 2014-07-30 and Estonia's 2025-07-01, 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 |
| Estonia | 22% | Source: PwC Worldwide Tax Summaries — Estonia, Individual - Taxes on personal income · as of 2026-05-29 |
| Difference | −22 pp | Estonia higher |
Estonia's capital gains tax rate is 22pp higher than Andorra's (22% vs 0%). The 175-country average is 10.3%: Andorra sits below it, Estonia sits above it. Andorra's figure is dated 2023-01-19 and Estonia's 2026-05-29, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.