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Andorra vs Nepal: tax rates compared
Between the two, Nepal's income tax rate (30%) tops Andorra's (10%) by 20pp. The 200-country average is 28%: Andorra sits below it, Nepal sits above it. Andorra's figure is dated 2023-01-19 and Nepal's 2026-01-02, 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 | NP | Difference |
|---|---|---|---|
| Income Tax | 10% | 30% | NP +20 pplargest gap |
| Corporate Tax | 10% | 25% | NP +15 pp |
| VAT | 4.5% | 13% | NP +8.5 pp |
| Capital Gains Tax | 0% | 5% | NP +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 |
| Nepal | 30% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Schedule 1 (clause 1) · as of 2026-01-02 |
| Difference | −20 pp | Nepal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Nepal | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −15 pp | Nepal higher |
Between the two, Nepal's corporate tax rate (25%) tops Andorra's (10%) by 15pp. The 201-country average is 22.6%: Andorra sits below it, Nepal 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 |
| Nepal | 13% | Source: Value Added Tax Act, 2052 (1995), as amended — Inland Revenue Department, Nepal · as of 2005-01-01 |
| Difference | −8.5 pp | Nepal higher |
Between the two, Nepal's VAT rate (13%) tops Andorra's (4.5%) by 8.5pp. The 181-country average is 15%: both sit below it. Andorra's figure is dated 2014-07-30 and Nepal's 2005-01-01, 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 |
| Nepal | 5% | Source: Inland Revenue Department (Nepal) — Income Tax Act, 2058 (2002), as amended by Finance Act 2082, Section 95Ka(2)(a) · as of 2026-01-02 |
| Difference | −5 pp | Nepal higher |
Between the two, Nepal's capital gains tax rate (5%) tops Andorra's (0%) by 5pp. The 175-country average is 10.3%: both sit below it. Andorra's figure is dated 2023-01-19 and Nepal's 2026-01-02, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.