🇦🇩 安道尔税率 · Andorra Tax Rates
AD · 欧洲 · Europe
Andorra corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 10% — Standard corporate tax rate
- 个人所得税 Personal Income Tax: 0-10% — Progressive rates, max 10%
- 增值税 / 商品服务税 VAT / GST: 4.5% — IGI (VAT) standard rate
- 进口税 / 关税 Import Duties / Customs: Varies — Customs duties on certain goods
- 预扣税 Withholding Tax: 0% — No withholding tax on dividends or interest
- 资本利得税 Capital Gains Tax: 10% — Applies to gains from property and securities
- 财产税 / 房产税 Property Tax: 0.1-0.3% — Annual property tax on cadastral value
- 遗产税 / 赠与税 Inheritance & Gift Tax: 0% — No inheritance or gift tax
- 印花税 Stamp Duty: Varies — Applies on certain legal acts and documents
- 消费税 / 特别消费税 Excise Tax: Varies — On tobacco, alcohol, and fuel
- 社会保障税 Social Security Tax: 22% — Combined employer and employee contributions
- 其他税种 Other Taxes: N/A — No other notable taxes