AD · EuropeJP · Asia
Andorra vs Japan: tax rates compared
Japan's income tax rate is 45.9pp higher than Andorra's (55.9% vs 10%). The 200-country average is 28%: Andorra sits below it, Japan sits above it. Andorra's figure is dated 2023-01-19 and Japan'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 | JP | Difference |
|---|---|---|---|
| Income Tax | 10% | 55.9% | JP +45.9 pplargest gap |
| Corporate Tax | 10% | 29.7% | JP +19.7 pp |
| VAT | 4.5% | 10% | JP +5.5 pp |
| Capital Gains Tax | 0% | 20.3% | JP +20.3 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 |
| Japan | 55.9% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −45.9 pp | Japan higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Japan | 29.7% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −19.7 pp | Japan higher |
Japan's corporate tax rate is 19.7pp higher than Andorra's (29.7% vs 10%). The 201-country average is 22.6%: Andorra sits below it, Japan 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 |
| Japan | 10% | Source: PWC Worldwide Tax Summaries — Japan (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | −5.5 pp | Japan higher |
Japan's VAT rate is 5.5pp higher than Andorra's (10% vs 4.5%). The 181-country average is 15%: both sit below it. Andorra's figure is dated 2014-07-30 and Japan's 2026-01-13, 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 |
| Japan | 20.3% | Source: PWC Worldwide Tax Summaries — Japan (Individual, Income determination) · as of 2026-01-13 |
| Difference | −20.3 pp | Japan higher |
Japan's capital gains tax rate is 20.3pp higher than Andorra's (20.3% vs 0%). The 175-country average is 10.3%: Andorra sits below it, Japan sits above it. Andorra's figure is dated 2023-01-19 and Japan's 2026-01-13, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.