AD · EuropeCH · Europe
Andorra vs Switzerland: tax rates compared
Switzerland has an income tax rate of 41.4%, 31.4pp above Andorra's 10%. The 200-country average is 28%: Andorra sits below it, Switzerland sits above it. Andorra's figure is dated 2023-01-19 and Switzerland'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 | CH | Difference |
|---|---|---|---|
| Income Tax | 10% | 41.4% | CH +31.4 pplargest gap |
| Corporate Tax | 10% | 19.6% | CH +9.6 pp |
| VAT | 4.5% | 8.1% | CH +3.6 pp |
| Capital Gains Tax | 0% | 0% | match |
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 |
| Switzerland | 41.4% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −31.4 pp | Switzerland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Switzerland | 19.6% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −9.6 pp | Switzerland higher |
Switzerland has a corporate tax rate of 19.6%, 9.6pp above Andorra's 10%. The 201-country average is 22.6%: both sit below 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 |
| Switzerland | 8.1% | Source: PWC Worldwide Tax Summaries — Switzerland (Corporate, Other taxes) · as of 2026-07-01 |
| Difference | −3.6 pp | Switzerland higher |
Switzerland has a VAT rate of 8.1%, 3.6pp above Andorra's 4.5%. The 181-country average is 15%: both sit below it. Andorra's figure is dated 2014-07-30 and Switzerland's 2026-07-01, 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 |
| Switzerland | 0% | Source: PWC Worldwide Tax Summaries — Switzerland (Individual, Income determination) · as of 2026-07-01 |
| Difference | 0 pp | displayed rates match |
Andorra and Switzerland share the same capital gains tax rate: 0%. The 175-country average is 10.3%: both sit below it. Andorra's figure is dated 2023-01-19 and Switzerland's 2026-07-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.