Source-cited draft: tax overview for Andorra (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This skill is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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| Andorran tax system at a glance | Andorra (Principat d'Andorra) runs a low-rate, modern tax system administered by the Departament de Tributs i de Fronteres. Headline rates cap at 10% for both personal and corporate income, with a 4.5% VAT-equivalent (IGI) that is the lowest standard indirect-tax rate in Europe. | |
| Standard tax year | Calendar year (1 January to 31 December)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 | |
| 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 |
Andorra (Principat d'Andorra) runs a low-rate, modern tax system administered by the Departament de Tributs i de Fronteres. Headline rates cap at 10% for both personal and corporate income, with a 4.5% VAT-equivalent (IGI) that is the lowest standard indirect-tax rate in Europe.
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Other Andorra computations in the OpenAccountants library.
| 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)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 taxesLlei de finances comunals |
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.