AD · EuropeCG · Africa
Andorra vs Republic of the Congo: tax rates compared
Republic of the Congo has an income tax rate of 40%, 30pp above Andorra's 10%. The 200-country average is 28%: Andorra sits below it, Republic of the Congo sits above it. Andorra's figure is dated 2023-01-19 and Republic of the Congo's 2025-12-10, 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 | CG | Difference |
|---|---|---|---|
| Income Tax | 10% | 40% | CG +30 pp |
| Corporate Tax | 10% | 28% | CG +18 pp |
| VAT | 4.5% | 18.9% | CG +14.4 pp |
| Capital Gains Tax | 0% | 40% | CG +40 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 |
| Republic of the Congo | 40% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10 |
| Difference | −30 pp | Republic of the Congo higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Republic of the Congo | 28% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −18 pp | Republic of the Congo higher |
Republic of the Congo has a corporate tax rate of 28%, 18pp above Andorra's 10%. The 201-country average is 22.6%: Andorra sits below it, Republic of the Congo 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 |
| Republic of the Congo | 18.9% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Corporate, Other taxes) · as of 2025-12-10 |
| Difference | −14.4 pp | Republic of the Congo higher |
Republic of the Congo has a VAT rate of 18.9%, 14.4pp above Andorra's 4.5%. The 181-country average is 15%: Andorra sits below it, Republic of the Congo sits above it. Andorra's figure is dated 2014-07-30 and Republic of the Congo's 2025-12-10, 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 |
| Republic of the Congo | 40% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10 |
| Difference | −40 pp | Republic of the Congo higher |
Republic of the Congo has a capital gains tax rate of 40%, 40pp above Andorra's 0%. The 175-country average is 10.3%: Andorra sits below it, Republic of the Congo sits above it. Andorra's figure is dated 2023-01-19 and Republic of the Congo's 2025-12-10, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.