AD · EuropeES · Europe
Andorra vs Spain: tax rates compared
Spain has an income tax rate of 48.6%, 38.6pp above Andorra's 10%. The 200-country average is 28%: Andorra sits below it, Spain sits above it. Andorra's figure is dated 2023-01-19 and Spain'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 | ES | Difference |
|---|---|---|---|
| Income Tax | 10% | 48.6% | ES +38.6 pplargest gap |
| Corporate Tax | 10% | 25% | ES +15 pp |
| VAT | 4.5% | 21% | ES +16.5 pp |
| Capital Gains Tax | 0% | 30% | ES +30 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 |
| Spain | 48.6% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −38.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Spain | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −15 pp | Spain higher |
Spain has a corporate tax rate of 25%, 15pp above Andorra's 10%. The 201-country average is 22.6%: Andorra sits below it, Spain 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 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −16.5 pp | Spain higher |
Spain has a VAT rate of 21%, 16.5pp above Andorra's 4.5%. The 181-country average is 15%: Andorra sits below it, Spain sits above it. Andorra's figure is dated 2014-07-30 and Spain's 2025-12-31, 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 |
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Difference | −30 pp | Spain higher |
Spain has a capital gains tax rate of 30%, 30pp above Andorra's 0%. The 175-country average is 10.3%: Andorra sits below it, Spain sits above it. Andorra's figure is dated 2023-01-19 and Spain's 2025-12-31, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.