Source-cited draft: tax overview for Andorra (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Standard tax year
Calendar year (1 January to 31 December) ((approx — confirm; companies may adopt a different financial year))Llei 5/2014 de l'impost sobre la renda de les persones fisiques (IRPF)
Currency
Euro (EUR)Acord monetari entre el Principat d'Andorra i la Unio Europea (2011)
Tax authority
Departament de Tributs i de Fronteres (Ministeri de Finances)[Departament de Tributs i de Fronteres](https://www.impostos.ad)View source ↗
Basis of taxation for residents
Tax residents are taxed on worldwide income; non-residents only on Andorra-source incomeLlei 5/2014 IRPF / Llei 94/2010 de l'impost sobre la renda dels no residents fiscals (IRNR)
Headline personal income tax rate
10% maximum (0% up to EUR 24,000; effective ~5% on EUR 24,001-40,000; 10% above EUR 40,000)Llei 5/2014 IRPF
Headline corporate income tax rate
10% (Impost sobre Societats)Llei 95/2010 de l'impost sobre societats (IS)
Does Andorra have a VAT/GST?
Yes — Impost General Indirecte (IGI), standard rate 4.5%Llei 11/2012 de l'impost general indirecte (IGI)
Personal income tax (IRPF) filing window
1 April to 30 September of the year following the tax yearLlei 5/2014 IRPF
Corporate income tax (IS) filing deadline
Within 6 months following the close of the tax year (typically by 31 July for calendar-year filers) ((approx — confirm exact statutory window with Departament de Tributs))Llei 95/2010 IS
Wealth, inheritance and gift tax
Andorra levies no wealth tax, no inheritance tax and no gift taxAndorran tax code (absence of wealth/inheritance statute)
Communal (local) taxes
Each of the 7 parishes (comuns) levies local taxes such as the foc i lloc residence tax and business activity taxes ((approx — rates vary by parish; confirm locally))Llei de finances comunals
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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Other Andorra computations in the OpenAccountants Tax Library.