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Andorra vs Taiwan: tax rates compared

Taiwan has an income tax rate of 40%, 30pp above Andorra's 10%. The 200-country average is 28%: Andorra sits below it, Taiwan sits above it. Andorra's figure is dated 2023-01-19 and Taiwan's 2026-01-12, 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

0102030405060Income10%40%Corporate10%20%VAT4.5%5%Capital Gains0%
four shared taxes, side by side
Tax AD TWDifference
Income Tax10%40%TW +30 pplargest gap
Corporate Tax10%20%TW +10 pp
VAT4.5%5%TW +0.5 pp
Capital Gains Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Andorra10%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
Taiwan40%Source: PWC Worldwide Tax Summaries — Taiwan (Individual, Taxes on personal income) · as of 2026-01-12
Difference−30 ppTaiwan higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Andorra10%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Taiwan20%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−10 ppTaiwan higher

Taiwan has a corporate tax rate of 20%, 10pp above Andorra's 10%. The 201-country average is 22.6%: both sit below it.

VAT

VAT, side by side
CountryRateSource
Andorra4.5%Source: Butlletí Oficial del Principat d'Andorra (BOPA) — Llei 11/2012, de l'impost general indirecte (text refós) · as of 2014-07-30
Taiwan5%Source: PWC Worldwide Tax Summaries — Taiwan (Corporate, Other taxes) · as of 2026-01-12
Difference−0.5 ppTaiwan higher

Taiwan has a VAT rate of 5%, 0.5pp above Andorra's 4.5%. The 181-country average is 15%: both sit below it. Andorra's figure is dated 2014-07-30 and Taiwan's 2026-01-12, so the two rates come from different data vintages.

Capital Gains Tax

Andorra and Taiwan 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 Taiwan's 2026-01-12, so the two rates come from different data vintages.

Not covered for both countries yet: Crypto Tax, Wealth Tax.