AD · EuropeIE · Europe
Andorra vs Ireland: tax rates compared
Between the two, Ireland's income tax rate (48%) tops Andorra's (10%) by 38pp. The 200-country average is 28%: Andorra sits below it, Ireland sits above it. Andorra's figure is dated 2023-01-19 and Ireland'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 | IE | Difference |
|---|---|---|---|
| Income Tax | 10% | 48% | IE +38 pplargest gap |
| Corporate Tax | 10% | 12.5% | IE +2.5 pp |
| VAT | 4.5% | 23% | IE +18.5 pp |
| Capital Gains Tax | 0% | 33% | IE +33 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 |
| Ireland | 48% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −38 pp | Ireland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Ireland | 12.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −2.5 pp | Ireland higher |
Between the two, Ireland's corporate tax rate (12.5%) tops Andorra's (10%) by 2.5pp. 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 |
| Ireland | 23% | Source: PWC Worldwide Tax Summaries — Ireland (Corporate, Other taxes) · as of 2026-03-06 |
| Difference | −18.5 pp | Ireland higher |
Between the two, Ireland's VAT rate (23%) tops Andorra's (4.5%) by 18.5pp. The 181-country average is 15%: Andorra sits below it, Ireland sits above it. Andorra's figure is dated 2014-07-30 and Ireland's 2026-03-06, 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 |
| Ireland | 33% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Income determination) · as of 2026-03-06 |
| Difference | −33 pp | Ireland higher |
Between the two, Ireland's capital gains tax rate (33%) tops Andorra's (0%) by 33pp. The 175-country average is 10.3%: Andorra sits below it, Ireland sits above it. Andorra's figure is dated 2023-01-19 and Ireland's 2026-03-06, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.