AD · EuropeLT · Europe
Andorra vs Lithuania: tax rates compared
Lithuania's income tax rate is 22pp higher than Andorra's (32% vs 10%). The 200-country average is 28%: Andorra sits below it, Lithuania sits above it. Andorra's figure is dated 2023-01-19 and Lithuania'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 | LT | Difference |
|---|---|---|---|
| Income Tax | 10% | 32% | LT +22 pplargest gap |
| Corporate Tax | 10% | 16% | LT +6 pp |
| VAT | 4.5% | 21% | LT +16.5 pp |
| Capital Gains Tax | 0% | 20% | LT +20 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 |
| Lithuania | 32% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −22 pp | Lithuania higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Lithuania | 16% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −6 pp | Lithuania higher |
Lithuania's corporate tax rate is 6pp higher than Andorra's (16% vs 10%). 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 |
| Lithuania | 21% | Source: PWC Worldwide Tax Summaries — Lithuania (Corporate, Other taxes) · as of 2026-03-10 |
| Difference | −16.5 pp | Lithuania higher |
Lithuania's VAT rate is 16.5pp higher than Andorra's (21% vs 4.5%). The 181-country average is 15%: Andorra sits below it, Lithuania sits above it. Andorra's figure is dated 2014-07-30 and Lithuania's 2026-03-10, 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 |
| Lithuania | 20% | Source: PWC Worldwide Tax Summaries — Lithuania (Individual, Income determination) · as of 2026-03-10 |
| Difference | −20 pp | Lithuania higher |
Lithuania's capital gains tax rate is 20pp higher than Andorra's (20% vs 0%). The 175-country average is 10.3%: Andorra sits below it, Lithuania sits above it. Andorra's figure is dated 2023-01-19 and Lithuania's 2026-03-10, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.