AD · EuropeIM · Europe
Andorra vs Isle of Man: tax rates compared
Isle of Man's income tax rate is 11pp higher than Andorra's (21% vs 10%). The 200-country average is 28%: both sit below it. Andorra's figure is dated 2023-01-19 and Isle of Man's 2026-02-06, 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 | IM | Difference |
|---|---|---|---|
| Income Tax | 10% | 21% | IM +11 pp |
| Corporate Tax | 10% | 0% | AD +10 pp |
| VAT | 4.5% | 20% | IM +15.5 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 |
| Isle of Man | 21% | Source: PWC Worldwide Tax Summaries — Isle of Man (Individual, Taxes on personal income) · as of 2026-02-06 |
| Difference | −11 pp | Isle of Man higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Isle of Man | 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 Isle of Man'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 |
| Isle of Man | 20% | Source: PWC Worldwide Tax Summaries — Isle of Man (Corporate, Other taxes) · as of 2026-02-06 |
| Difference | −15.5 pp | Isle of Man higher |
Isle of Man's VAT rate is 15.5pp higher than Andorra's (20% vs 4.5%). The 181-country average is 15%: Andorra sits below it, Isle of Man sits above it. Andorra's figure is dated 2014-07-30 and Isle of Man's 2026-02-06, 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 |
| Isle of Man | 0% | Source: PWC Worldwide Tax Summaries — Isle of Man (Individual, Income determination) · as of 2026-02-06 |
| Difference | 0 pp | displayed rates match |
Andorra's capital gains tax rate is identical to Isle of Man'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 Isle of Man's 2026-02-06, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.