AD · EuropeFR · Europe
Andorra vs France: tax rates compared
Between the two, France's income tax rate (55.4%) tops Andorra's (10%) by 45.4pp. The 200-country average is 28%: Andorra sits below it, France sits above it. Andorra's figure is dated 2023-01-19 and France'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 | FR | Difference |
|---|---|---|---|
| Income Tax | 10% | 55.4% | FR +45.4 pplargest gap |
| Corporate Tax | 10% | 36.1% | FR +26.1 pp |
| VAT | 4.5% | 20% | FR +15.5 pp |
| Capital Gains Tax | 0% | 31.4% | FR +31.4 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 |
| France | 55.4% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −45.4 pp | France higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| France | 36.1% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −26.1 pp | France higher |
Between the two, France's corporate tax rate (36.1%) tops Andorra's (10%) by 26.1pp. The 201-country average is 22.6%: Andorra sits below it, France 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 |
| France | 20% | Source: PWC Worldwide Tax Summaries — France (Corporate, Other taxes) · as of 2026-04-24 |
| Difference | −15.5 pp | France higher |
Between the two, France's VAT rate (20%) tops Andorra's (4.5%) by 15.5pp. The 181-country average is 15%: Andorra sits below it, France sits above it. Andorra's figure is dated 2014-07-30 and France's 2026-04-24, 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 |
| France | 31.4% | Source: PwC Worldwide Tax Summaries — France, Individual - Other taxes · as of 2025-01-01 |
| Difference | −31.4 pp | France higher |
Between the two, France's capital gains tax rate (31.4%) tops Andorra's (0%) by 31.4pp. The 175-country average is 10.3%: Andorra sits below it, France sits above it. Andorra's figure is dated 2023-01-19 and France's 2025-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.