AD · EuropeDE · Europe
Andorra vs Germany: tax rates compared
Germany has an income tax rate of 47.5%, 37.5pp above Andorra's 10%. The 200-country average is 28%: Andorra sits below it, Germany sits above it. Andorra's figure is dated 2023-01-19 and Germany'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 | DE | Difference |
|---|---|---|---|
| Income Tax | 10% | 47.5% | DE +37.5 pplargest gap |
| Corporate Tax | 10% | 30.1% | DE +20.1 pp |
| VAT | 4.5% | 19% | DE +14.5 pp |
| Capital Gains Tax | 0% | 25% | DE +25 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 |
| Germany | 47.5% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −37.5 pp | Germany higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Germany | 30.1% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −20.1 pp | Germany higher |
Germany has a corporate tax rate of 30.1%, 20.1pp above Andorra's 10%. The 201-country average is 22.6%: Andorra sits below it, Germany 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 |
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | −14.5 pp | Germany higher |
Germany has a VAT rate of 19%, 14.5pp above Andorra's 4.5%. The 181-country average is 15%: Andorra sits below it, Germany sits above it. Andorra's figure is dated 2014-07-30 and Germany's 2026-06-30, 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 |
| Germany | 25% | Source: PwC Worldwide Tax Summaries — Germany, Individual - Income determination · as of 2026-06-30 |
| Difference | −25 pp | Germany higher |
Germany has a capital gains tax rate of 25%, 25pp above Andorra's 0%. The 175-country average is 10.3%: Andorra sits below it, Germany sits above it. Andorra's figure is dated 2023-01-19 and Germany's 2026-06-30, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.