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Andorra

Corp Tax: 10%Setup: 1,016.67 EURIncorporate: 45 daysData Quality: 87%

Tax Rates

Corporate Tax

10%Verified Mar 2026

Capital Gains

10%Verified Mar 2026

Personal Income (Top)

10%Verified Mar 2026

VAT

4.5%Verified Mar 2026

VAT Reduced Rates

0%, 1%, 2.5%, 9.5%

Dividend Withholding

0%Verified Mar 2026

Tax System

System Type

worldwideVerified Mar 2026

Foreign Income Taxed

Yes

CFC Rules

YesVerified Mar 2026

Transfer Pricing

mediumVerified Mar 2026

TP Documentation Required

Yes

Incentives

IP Regime

AvailableVerified Mar 2026

IP Effective Rate

Crypto Tax

unclearVerified Mar 2026

Crypto Rate

10%

Participation Exemption

AvailableVerified Mar 2026

Covers Dividends

Yes

Covers Capital Gains

Yes

International

Total Treaties

43Verified Mar 2026

Double Tax Agreements

Key Partners

France, Spain, Luxembourg, Liechtenstein, Portugal, UAE, Malta, Cyprus, San Marino, Hungary, Croatia, Czech Republic, Monaco, Iceland, Netherlands, South Korea, Lithuania, Montenegro, Latvia

Exit Tax

NoVerified Mar 2026