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Iceland vs Andorra
Tax Rate Comparison

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

🇮🇸 Iceland
vs
🇦🇩 Andorra
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
~36.94%
Stable; municipal rates adjusting slightly
No change
0–10%
10% top; EU alignment reforms ongoing
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
11–24%
Standard 24% maintained; EEA rules apply
No change
4.5%
4.5% IGI — lowest in Europe
No change

Corporate Tax Rate

Corporate Tax Rate
20%
20% stable
No change
10%
10% IS; EU Association Agreement compliance
No change

Capital Gains Tax

Capital Gains Tax
22%
22% capital income rate
No change
0%
No CGT — key differentiator
No change

Social Security & Payroll

Social Security / Payroll
~14.5%
Pension reform debate; high mandatory rates maintained
No change
~21.5%
CASS stable; healthcare system well-funded
No change
State, Regional & Local Taxes

🇮🇸 IcelandMunicipal Income Tax

Iceland's 69 municipalities set their own local income tax rates, ranging from ~12.44% to ~14.52%, averaging ~14.45%. This is added to the national income tax. The combined effective rate for most earners is about 36.94% (national + municipal). Iceland has no inheritance tax on direct heirs. Real estate transfer tax (stimpilgjald) is 0.8% on property transfers. Iceland is not an EU member but belongs to the EEA, affecting VAT and trade rules.

🇦🇩 AndorraParish Taxes & Local Levies

Andorra's 7 parishes (parròquies) 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.

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

Iceland vs Andorra: Key Tax Differences (2026)

💰 Income Tax: 🇮🇸 Iceland has a higher top income tax rate (~36.94% vs 0–10%). 🇦🇩 Andorra is more favourable for high earners.

🛒 VAT/Sales Tax: Iceland has a higher consumption tax (11–24% vs 4.5%).

🏢 Corporate Tax: 🇦🇩 Andorra offers a lower corporate rate (10% vs 20%), which can influence business location decisions.

📈 Capital Gains: 🇦🇩 Andorra taxes investment gains at a lower rate (0% vs 22%), benefiting investors.

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