• Andorra Tax Features

  • Taxable Period
    Accounting year

    Corporation Tax Rate(s)
    10%

    Ordinary Tax Losses
    Can be carried forward for 10 years. No carry back.

    Capital Gains
    Taxed under corporation tax.

    Capital Gains Tax Rate(s)
    10%

    Capital Losses
    Treated as ordinary losses

    Stamp Duty
    No

    Capital Duty
    No

    Other Taxes
    N/A

    VAT
    Yes

    VAT Standard Rate
    4.5%

    VAT Reduced Rate(s)
    9.5%, 1% and 0%.

    VAT Registration Threshold
    €40,000


    VAT Filing & Payment
    Depends on turnover:
    - Up to €250,000 - Semi-annually
    - €250,000 - €3,600,000 - Quarterly
    - Over €3,600,000 - Monthly

Compare Andorra to other jurisdictions and see the difference in corporation tax rates, tax residency requirements, VAT rates, capital gain taxes, etc.

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