AD · Europe · EUR
Andorra
Tax rates
Income Tax
10%
Top statutory rate
Corporate Tax
10%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
4.5%
Standard rate
Capital Gains Tax
0%
No verified data yet for: Crypto Tax, Wealth Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2015 national income tax for Andorra using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| EUR 0 | 10% |
Andorra's IRPF rate is a flat 10% on the taxable base (Article 43); a €24,000 general personal-minimum amount is subtracted from the base before the rate applies, rather than forming a zero-rate band.
Andorra's personal income tax (impost sobre la renda de les persones físiques, IRPF) carries a general rate of 10%, the same general rate applied under Andorra's corporate income tax.
VAT
In practice
- Filing
A person is not treated as a taxable business or professional for IGI purposes below EUR 40,000 of annual turnover (EUR 150,000 for agricultural and livestock activities), unless they opt in voluntarily. Above that, filing frequency scales with the prior year's turnover: twice yearly (July and January) below EUR 250,000, quarterly below EUR 3.6 million, and monthly at or above EUR 3.6 million.
Source: Govern d'Andorra — Seu Electrònica: Impost General Indirecte (IGI) · as of 2026-07-27- Exemptions
A superreduced 0% rate covers hospital and healthcare services, social-assistance services, child, school, university and vocational education, sport and physical-education services, and related cultural and social services delivered by public or non-profit bodies, plus ambulance transport and residential-housing leases.
Source: Govern d'Andorra — Seu Electrònica: Impost General Indirecte (IGI) · as of 2026-07-27
Capital Gains Tax
Individual capital gains from selling shares are exempt from personal income tax where the seller has held 25% or less of the company's capital in the twelve months before the sale; a larger shareholding remains exempt if the shares were held for at least the preceding ten years. This exemption does not apply where at least half of the company's assets consist of Andorran real estate.