Source-cited draft: corporate income tax for Andorra (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Every figure is drawn from this Guide and cited to its source.
Standard corporate income tax rate
10% on taxable profitLlei 95/2010 IS
Reduced rate for newly created companies
Historically 5% on the first EUR 50,000 of taxable base in the first years of activityLlei 95/2010 IS
Holding-company (ETVPESE) regime
Qualifying foreign-shareholding income (dividends and capital gains) may be exempt, giving an effective rate near 0%Llei 95/2010 IS (regim de societats de tinenca de participacions)
Intangible-exploitation / IP regime
Qualifying income from exploitation of certain intangibles may benefit from a reduced effective rate (around 2%)Llei 95/2010 IS
Tax base
Accounting profit per Andorran GAAP (Pla General de Comptabilitat), adjusted for tax-specific itemsLlei 95/2010 IS
Corporate residence
A company is resident if incorporated under Andorran law, has its registered office in Andorra, or has its effective management in AndorraLlei 95/2010 IS
Withholding tax on dividends to non-residents
0% — no withholding tax on dividends paid by Andorran companies to non-residentsLlei 94/2010 IRNR
Withholding tax on interest to non-residents
0% — no withholding tax on interest paid to non-residentsLlei 94/2010 IRNR
Withholding tax on royalties to non-residents
5% (may be reduced under an applicable double tax treaty)Llei 94/2010 IRNR
IS filing deadline
Within 6 months of the close of the financial year (commonly filed in July for calendar-year companies via Model 200)Llei 95/2010 IS
Advance / instalment payment
A payment on account (Model 202) of around 50% of the prior year's liability is due during the year, typically in SeptemberLlei 95/2010 IS
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