AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
Europe

Andorra

Andorra applies progressive personal income tax — introduced in 2015. Among Europe's lowest. Corporate tax is 10%.

Personal income tax

0–10%
Top marginal rate / range

Corporate tax

10%
Standard rate

VAT / Sales tax

IGI 4.5%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • FilingApril–September
  • NoteAmong lowest in Europe
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Andorra's official tax authority (linked above) or a qualified tax professional before making any decision.