AD · EuropeGG · Europe
Andorra vs Guernsey: tax rates compared
Guernsey's income tax rate is 10pp higher than Andorra's (20% vs 10%). The 200-country average is 28%: both sit below it. Andorra's figure is dated 2023-01-19 and Guernsey's 2025-12-17, 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 | GG | Difference |
|---|---|---|---|
| Income Tax | 10% | 20% | GG +10 pplargest gap |
| Corporate Tax | 10% | 0% | AD +10 pp |
| VAT | 4.5% | 0% | AD +4.5 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 |
| Guernsey | 20% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Taxes on personal income · as of 2025-12-17 |
| Difference | −10 pp | Guernsey higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Guernsey | 0% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +10 pp | Andorra higher |
Andorra's corporate tax rate is 10pp higher than Guernsey's (10% vs 0%). 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 |
| Guernsey | 0% | Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17 |
| Difference | +4.5 pp | Andorra higher |
Andorra's VAT rate is 4.5pp higher than Guernsey's (4.5% vs 0%). The 181-country average is 15%: both sit below it. Andorra's figure is dated 2014-07-30 and Guernsey's 2025-12-17, 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 |
| Guernsey | 0% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Income determination · as of 2025-12-17 |
| Difference | 0 pp | displayed rates match |
Andorra's capital gains tax rate is identical to Guernsey's — both sit at 0%. The 175-country average is 10.3%: both sit below it. Andorra's figure is dated 2023-01-19 and Guernsey's 2025-12-17, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.