AD · EuropeNR · Oceania
Andorra vs Nauru: tax rates compared
Nauru's income tax rate is 10pp higher than Andorra's (20% vs 10%). The 200-country average is 28%: both sit below it.
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 | NR | Difference |
|---|---|---|---|
| Income Tax | 10% | 20% | NR +10 pp |
| Corporate Tax | 10% | 25% | NR +15 pplargest gap |
| VAT | 4.5% | 0% | AD +4.5 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 |
| Nauru | 20% | Source: Nauru Revenue Office, Ministry of Finance — Tax Rates (1 July 2023 - 30 June 2024) · as of 2023-07-01 |
| Difference | −10 pp | Nauru higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Nauru | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −15 pp | Nauru higher |
Nauru's corporate tax rate is 15pp higher than Andorra's (25% vs 10%). The 201-country average is 22.6%: Andorra sits below it, Nauru 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 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Difference | +4.5 pp | Andorra higher |
Andorra's VAT rate is 4.5pp higher than Nauru's (4.5% vs 0%). The 181-country average is 15%: both sit below it. Andorra's figure is dated 2014-07-30 and Nauru's 2026-07-19, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax, Wealth Tax.