The tax advantage in Andorra
The tax system in the Principality of Andorra allows you to set up your company and plan your personal taxes with great advantages.
10%
Corporation tax
10% en general
in general. Income tax for individuals or companies not resident for tax purposes in Andorra (NRIT):
4,5%
General Indirect Tax (IGI).
9,5%
for financial activities
10% en general
in general. Personal income tax (IRPF) for residents in Andorra:
- Reduccions: Mínim personal de 24.000 €; 3.000 € per rendes de l’estalvi.
- Exempcions: guanys de capital per vendre accions i participacions de fons si tenen una participació inferior al 25 % o si la participació es manté durant més de deu anys.
- Taxes paid abroad are deductible with limits.
- Dividends from Andorran companies are exempt (including investment vehicles: SICAVs, funds, etc.).
Font: Departament d’Estadística, Govern d’Andorra.
Dades: desembre de 2021.
