AD · EuropeNL · Europe
Andorra vs Netherlands: tax rates compared
Netherlands's income tax rate is 39.5pp higher than Andorra's (49.5% vs 10%). The 200-country average is 28%: Andorra sits below it, Netherlands sits above it. Andorra's figure is dated 2023-01-19 and Netherlands'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 | NL | Difference |
|---|---|---|---|
| Income Tax | 10% | 49.5% | NL +39.5 pplargest gap |
| Corporate Tax | 10% | 25.8% | NL +15.8 pp |
| VAT | 4.5% | 21% | NL +16.5 pp |
| Capital Gains Tax | 0% | 36% | NL +36 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 |
| Netherlands | 49.5% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −39.5 pp | Netherlands higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Netherlands | 25.8% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −15.8 pp | Netherlands higher |
Netherlands's corporate tax rate is 15.8pp higher than Andorra's (25.8% vs 10%). The 201-country average is 22.6%: Andorra sits below it, Netherlands 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 |
| Netherlands | 21% | Source: PWC Worldwide Tax Summaries — Netherlands (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | −16.5 pp | Netherlands higher |
Netherlands's VAT rate is 16.5pp higher than Andorra's (21% vs 4.5%). The 181-country average is 15%: Andorra sits below it, Netherlands sits above it. Andorra's figure is dated 2014-07-30 and Netherlands's 2026-05-29, 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 |
| Netherlands | 36% | Source: PwC Worldwide Tax Summaries — Netherlands (Individual, Income determination) · as of 2026-05-29 |
| Difference | −36 pp | Netherlands higher |
Netherlands's capital gains tax rate is 36pp higher than Andorra's (36% vs 0%). The 175-country average is 10.3%: Andorra sits below it, Netherlands sits above it. Andorra's figure is dated 2023-01-19 and Netherlands's 2026-05-29, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.