AndorraAndorraThe general corporate income tax rate is 10%. Special regimes, exemptions, deductions, minimum-payment rules and new-business provisions may apply.
Corporate Tax
10%
Income Tax
0% - 10%
VAT Rate
4.5%
Capital Gains Tax
0%
Effective Rate
10%
Income Tax Brackets
- 0 - 24,0000%
- 24,000 - 40,0005%
- 40,000 - ∞10%
Capital Gains
0%
Savings income, including gains, is taxed at 0% up to EUR 3,000 and 10% above.