WorldTax Compareโ† All Comparisons

Andorra vs Spain
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

๐Ÿ‡ฆ๐Ÿ‡ฉ Andorra
vs
๐Ÿ‡ช๐Ÿ‡ธ Spain
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0โ€“10%
10% top; EU alignment reforms ongoing
No change
19โ€“47%
National rates stable; community variation continues
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
4.5%
4.5% IGI โ€” lowest in Europe
No change
4โ€“21%
Basic food VAT returning toward normal rates
No change
Corporate Tax Rate
Corporate Tax Rate
10%
10% IS; EU Association Agreement compliance
No change
25%
25% standard; digital services levy discussions
No change
Capital Gains Tax
Capital Gains Tax
0%
No CGT โ€” key differentiator
No change
19โ€“28%
Progressive savings tax maintained
No change
Social Security & Payroll
Social Security / Payroll
~21.5%
CASS stable; healthcare system well-funded
No change
~37.2%
MEI surcharge continues gradual increase to 2032
โ–ฒ +0.2pp vs 2025
State, Regional & Local Taxes

๐Ÿ‡ฆ๐Ÿ‡ฉ Andorra โ€” Parish Taxes & Local Levies

Andorra's 7 parishes (parrรฒquies) levy communal taxes including building and land taxes, commercial licence fees, and local service charges. Andorra only introduced a personal income tax (IRPF) in 2015 and corporate tax (IS) in 2012. This micro-state in the Pyrenees between France and Spain remains a significant tax haven due to very low VAT and no inheritance or capital gains tax. It has an Association Agreement with the EU.

๐Ÿ‡ช๐Ÿ‡ธ Spain โ€” Autonomous Community & Municipal Taxes

Spain's 17 autonomous communities set their own half of income tax. Madrid applies significant reductions while Catalonia has higher regional rates. The Basque Country and Navarre have special tax regimes (concierto econรณmico). Municipal taxes include IBI (property tax) and IAE (business activity tax). Effective top rates (national + regional) range from ~43% (Madrid) to ~54% in some communities.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Andorra vs Spain: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ช๐Ÿ‡ธ Spain has a higher top income tax rate (0โ€“10% vs 19โ€“47%). ๐Ÿ‡ฆ๐Ÿ‡ฉ Andorra is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Spain has a higher consumption tax (4.5% vs 4โ€“21%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฆ๐Ÿ‡ฉ Andorra offers a lower corporate rate (10% vs 25%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ฆ๐Ÿ‡ฉ Andorra taxes investment gains at a lower rate (0% vs 28%), benefiting investors.

Related Comparisons

๐Ÿ‡ฆ๐Ÿ‡บ Australia vs ๐Ÿ‡ช๐Ÿ‡ธ SpainTax comparison๐Ÿ‡ซ๐Ÿ‡ท France vs ๐Ÿ‡ช๐Ÿ‡ธ SpainTax comparison๐Ÿ‡ฉ๐Ÿ‡ช Germany vs ๐Ÿ‡ช๐Ÿ‡ธ SpainTax comparison๐Ÿ‡ฎ๐Ÿ‡ช Ireland vs ๐Ÿ‡ช๐Ÿ‡ธ SpainTax comparison๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands vs ๐Ÿ‡ช๐Ÿ‡ธ SpainTax comparison๐Ÿ‡ช๐Ÿ‡ธ Spain vs ๐Ÿ‡จ๐Ÿ‡ญ SwitzerlandTax comparison๐Ÿ‡ช๐Ÿ‡ธ Spain vs ๐Ÿ‡ฌ๐Ÿ‡ง United KingdomTax comparison๐Ÿ‡ช๐Ÿ‡ธ Spain vs ๐Ÿ‡บ๐Ÿ‡ธ United StatesTax comparison๐Ÿ‡ฆ๐Ÿ‡ฑ Albania vs ๐Ÿ‡ช๐Ÿ‡ธ SpainTax comparison๐Ÿ‡ง๐Ÿ‡พ Belarus vs ๐Ÿ‡ช๐Ÿ‡ธ SpainTax comparison๐Ÿ‡ง๐Ÿ‡ฆ Bosnia and Herzegovina vs ๐Ÿ‡ช๐Ÿ‡ธ SpainTax comparison๐Ÿ‡ง๐Ÿ‡ฌ Bulgaria vs ๐Ÿ‡ช๐Ÿ‡ธ SpainTax comparison