AD · EuropeKI · Oceania
Andorra vs Kiribati: tax rates compared
Between the two, Kiribati's income tax rate (30%) tops Andorra's (10%) by 20pp. The 200-country average is 28%: Andorra sits below it, Kiribati sits above it. Andorra's figure is dated 2023-01-19 and Kiribati's 2014-01-01, 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 | KI | Difference |
|---|---|---|---|
| Income Tax | 10% | 30% | KI +20 pp |
| Corporate Tax | 10% | 35% | KI +25 pplargest gap |
| VAT | 4.5% | 12.5% | KI +8 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 |
| Kiribati | 30% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Tax Obligation Pamphlet (January 2026) · as of 2014-01-01 |
| Difference | −20 pp | Kiribati higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Kiribati | 35% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Tax Obligation Pamphlet (January 2026) · as of 2001-01-01 |
| Difference | −25 pp | Kiribati higher |
Between the two, Kiribati's corporate tax rate (35%) tops Andorra's (10%) by 25pp. The 201-country average is 22.6%: Andorra sits below it, Kiribati sits above it. Andorra's figure is dated 2025-01-01 and Kiribati's 2001-01-01, so the two rates come from different data vintages.
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 |
| Kiribati | 12.5% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Guidelines and Obligations of VAT Registered Businesses · as of 2024-05-31 |
| Difference | −8 pp | Kiribati higher |
Between the two, Kiribati's VAT rate (12.5%) tops Andorra's (4.5%) by 8pp. The 181-country average is 15%: both sit below it. Andorra's figure is dated 2014-07-30 and Kiribati's 2024-05-31, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax, Wealth Tax.