Andorra vs Anguilla
Tax systems side by side: income tax rates, corporate tax, VAT, withholding, special regimes and filing rules.
Overview
At a glance
Income tax
 AD
Andorra
|
 AI
Anguilla
|
|
|---|---|---|
| Top rate | 10% | 0% |
| Effective top rate | 10% | 0% |
| Capital gains tax | 10% | — |
| Capital gains notes | Most capital gains form part of the savings base and are taxed at 10% above the €3,000 savings exemption. Gains on Andorran real estate follow article 27 bis of the IRPF law: holding-period multipliers apply after six years, and gains are not taxed if the property was owned for more than ten years at the time of disposal. | No capital gains tax on individuals or companies. |
| Social security (employee) | 6.5% | 5.75% |
| Social security (employer) | 15.5% | 5.75% |
| Social security annual cap | — | $84,000 |
Withholding rates
Other taxes
Tax features
|
AD
Andorra
|
AI
Anguilla
|
|
|---|---|---|
| Personal income tax | Yes | No |
| Capital gains tax | Yes | No |
| Corporate tax | Yes | No |
| VAT / GST | Yes | Yes |
| Wealth tax | No | No |
| Inheritance tax | No | No |
| Exit tax | No | No |
| CFC rules | Yes | No |
| Digital services tax | No | No |
| Crypto-specific rules | No | No |
| Participation exemption | Yes | No |
| Territorial exemption | No | No |
Special regimes
|
AD
Andorra
|
AI
Anguilla
|
|
|---|---|---|
| Digital nomad tax regime | No | No |
| Nomad regime details | No separate nomad tax regime. Holders of the digital nomad residence permit pay ordinary IRPF like other tax residents; the low headline rates are the general schedule, not a visa-specific concession. | — |
| Non-dom regime | No | No |
Residency and filing
|
AD
Andorra
|
AI
Anguilla
|
|
|---|---|---|
| Residency threshold | 183 days | — |
| Filing deadline | September 30 | 20th of month following tax period (GNST) |
| Automatic extension | No | No |
| Residency rules | Tax resident if present more than 183 days in the calendar year (sporadic absences count unless residence elsewhere is proven) or if the main centre of economic activities or interests is in Andorra. Cross-border workers commuting daily from France or Spain who are employed by Andorran employers are generally taxed under IRNR, not IRPF. | With no income tax, tax residence has little effect on personal income. Social security and the Universal Social Levy (stabilization levy) apply to employment and self-employment income regardless of residence status for covered work in Anguilla. |
| Filing notes | Annual IRPF return for the calendar year is filed between 1 April and 30 September of the following year (no statutory extension). | No personal or corporate income tax returns. GNST-registered service providers file monthly returns and pay tax by the 20th day of the month following the tax period. Goods tax is collected at import; no separate goods-tax return. Universal Social Levy returns follow IRD schedules. |
| CFC rules details | Article 29 bis imposes a fiscal transparency regime on Andorran residents who control more than 50% of certain low-taxed foreign entities, requiring imputation of specified passive and related income unless an active-business exception applies. | — |