Europe · Tax guide
Andorra
Andorra taxes company profits at 10% and charges a general indirect tax (IGI) of 4.5%, one of Europe's lowest consumption taxes. Taxes are administered by the Departament de Tributs i de Fronteres.
At a glance
- Corporate income tax
- 10%
- IGI
- 4.5%
- IGI registration
- €40,000
- Non-resident income tax
- 10%
Reliefs can lower it
General rate
Annual turnover
Services, royalties, interest
Corporate income tax
Companies pay 10%, which certain reliefs can reduce. An advance payment is made in September, and the return is filed in July for calendar-year companies.
IGI
The general indirect tax (IGI) is 4.5%, with reduced and increased rates for some goods and banking services. Registration is required once annual turnover exceeds €40,000. Returns are filed monthly, quarterly or every six months depending on turnover.
Payments abroad
Services, royalties and interest paid to non-residents carry non-resident income tax of 10% unless a treaty lowers it.
Key dates
- Monthly, quarterly or half-yearlyIGI return
- JulyAnnual corporate income tax return
- SeptemberCorporate income tax advance
Figures and sources
4 figures- Corporate income tax rate10%Under professional review
- General indirect tax (IGI) rate4.5%Under professional review
- Annual turnover above which IGI registration is required€40,000Under professional review
- Non-resident income tax on services, royalties and interest10%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Andorra based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Andorra (an Andorran tax adviser) before making compliance decisions.