AD · EuropeGE · Asia
Andorra vs Georgia: tax rates compared
Between the two, Georgia's income tax rate (20%) tops Andorra's (10%) by 10pp. The 200-country average is 28%: both sit below it. Andorra's figure is dated 2023-01-19 and Georgia's 2026-04-01, 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 | GE | Difference |
|---|---|---|---|
| Income Tax | 10% | 20% | GE +10 pp |
| Corporate Tax | 10% | 15% | GE +5 pp |
| VAT | 4.5% | 18% | GE +13.5 pplargest gap |
| Capital Gains Tax | 0% | 0% | match |
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 |
| Georgia | 20% | Source: Tax Code of Georgia (Legislative Herald of Georgia / matsne.gov.ge), Article 81 · as of 2026-04-01 |
| Difference | −10 pp | Georgia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Georgia | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −5 pp | Georgia higher |
Between the two, Georgia's corporate tax rate (15%) tops Andorra's (10%) by 5pp. 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 |
| Georgia | 18% | Source: PWC Worldwide Tax Summaries — Georgia (Corporate, Other taxes) · as of 2026-01-21 |
| Difference | −13.5 pp | Georgia higher |
Between the two, Georgia's VAT rate (18%) tops Andorra's (4.5%) by 13.5pp. The 181-country average is 15%: Andorra sits below it, Georgia sits above it. Andorra's figure is dated 2014-07-30 and Georgia's 2026-01-21, 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 |
| Georgia | 0% | Source: Tax Code of Georgia (Legislative Herald of Georgia / matsne.gov.ge), Articles 81-82 · as of 2026-04-01 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Andorra and Georgia both post a capital gains tax rate of 0%. The 175-country average is 10.3%: both sit below it. Andorra's figure is dated 2023-01-19 and Georgia's 2026-04-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.