Top income tax
10.0%
Worldwide system
Corporate tax
10.0%
IGI
4.5%
standard rate
Tax residency
183 days
10 tax treaties
Andorra tax profile
Data year: 2025
- Tax system
- Worldwide Very low-tax jurisdiction. No inheritance, wealth, or gift tax. PIT introduced only in 2015.
- Top PIT rate
- 10.0%
- Corporate tax rate
- 10.0%
- IGI
- 4.5%
- Capital gains tax
- 10.0% 10% flat. Assets held >10 years may be exempt.
- Social security (employee)
- 5.5%
- Social security (employer)
- 14.5%
- Dividend withholding
- 0.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 0.0%
- Treaty count
- 10
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| EUR 0 | EUR 24,000 | 0.0% |
| EUR 24,000 | EUR 40,000 | 5.0% |
| EUR 40,000 | and above | 10.0% |
Tax flags
Participation Exemption
Nomad Tax Regime
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if present 183+ days. Must demonstrate ties (housing, family, economic activity).
- Exit tax
- No
- CFC rules
- No
- Nomad regime
- Digital nomad visa for remote workers. Low 10% max PIT makes it attractive.
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- September 30
Sources
- PwC Andorra Tax Summary (accessed Mar 23, 2026) PIT, CIT, IGI