AD · EuropeGI · Europe
Andorra vs Gibraltar: tax rates compared
Between the two, Gibraltar's income tax rate (39%) tops Andorra's (10%) by 29pp. The 200-country average is 28%: Andorra sits below it, Gibraltar sits above it. Andorra's figure is dated 2023-01-19 and Gibraltar's 2026-03-10, so the two rates come from different data vintages.
Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AD | GI | Difference |
|---|---|---|---|
| Income Tax | 10% | 39% | GI +29 pplargest gap |
| Corporate Tax | 10% | 15% | GI +5 pp |
| 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 |
| Gibraltar | 39% | Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Taxes on personal income · as of 2026-03-10 |
| Difference | −29 pp | Gibraltar higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Gibraltar | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −5 pp | Gibraltar higher |
Between the two, Gibraltar's corporate tax rate (15%) tops Andorra's (10%) by 5pp. The 201-country average is 22.6%: both sit below it.
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 |
| Gibraltar | 0% | Source: PwC Worldwide Tax Summaries — Gibraltar, Individual - Income determination · as of 2026-03-10 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Andorra and Gibraltar 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 Gibraltar's 2026-03-10, so the two rates come from different data vintages.
Not covered for both countries yet: VAT, Crypto Tax, Wealth Tax.