Andorra Tax Overview
Andorran tax system at a glance
- 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))
- Basis of taxation for residents — Tax residents are taxed on worldwide income; non-residents only on Andorra-source income (Llei 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 year (Llei 5/2014 IRPF)
- Corporate income tax (IS) filing window — The month following the six months after the period ends: July for a 31 December year-end. Earlier filing does not alter payment/refund deadlines. Filing rule checked 23 October 2026; other overview entries remain subject to their stated review limits. Corporate-tax regulation, Article 45.
- Wealth, inheritance and gift tax — Andorra levies no wealth tax, no inheritance tax and no gift tax (Andorran 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)
Contributed by Michael Cutajar.
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General reference only. This document does not constitute tax, legal, or financial advice. Verify figures against the cited primary sources or with a licensed professional before relying on them.
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This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-28. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call get_skill with slug ad-tax-overview on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ad-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.


