AD · EuropeMG · Africa
Andorra vs Madagascar: tax rates compared
Between the two, Madagascar's income tax rate (25%) tops Andorra's (10%) by 15pp. The 200-country average is 28%: both sit below it. Andorra's figure is dated 2023-01-19 and Madagascar's 2026-01-01, 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 | MG | Difference |
|---|---|---|---|
| Income Tax | 10% | 25% | MG +15 pp |
| Corporate Tax | 10% | 20% | MG +10 pp |
| VAT | 4.5% | 20% | MG +15.5 pplargest gap |
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 |
| Madagascar | 25% | Source: Ministère de l'Économie et des Finances (Madagascar) — Loi n° 2025-021 portant Loi de Finances pour 2026, Article 01.03.16 · as of 2026-01-01 |
| Difference | −15 pp | Madagascar higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Madagascar | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −10 pp | Madagascar higher |
Between the two, Madagascar's corporate tax rate (20%) tops Andorra's (10%) by 10pp. 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 |
| Madagascar | 20% | Source: PWC Worldwide Tax Summaries — Madagascar (Corporate, Other taxes) · as of 2025-11-18 |
| Difference | −15.5 pp | Madagascar higher |
Between the two, Madagascar's VAT rate (20%) tops Andorra's (4.5%) by 15.5pp. The 181-country average is 15%: Andorra sits below it, Madagascar sits above it. Andorra's figure is dated 2014-07-30 and Madagascar's 2025-11-18, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax, Wealth Tax.