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Latvia vs Andorra
Tax Rate Comparison

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

🇱🇻 Latvia
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
20–31%
31% top; NATO spending affecting fiscal balance
No change
0–10%
10% top; EU alignment reforms ongoing
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
12–21%
21% standard maintained
No change
4.5%
4.5% IGI — lowest in Europe
No change

Corporate Tax Rate

Corporate Tax Rate
20%
20% distributed profits; Pillar Two active
No change
10%
10% IS; EU Association Agreement compliance
No change

Capital Gains Tax

Capital Gains Tax
20%
20% as income
No change
0%
No CGT — key differentiator
No change

Social Security & Payroll

Social Security / Payroll
~35.09%
Contribution rates stable; pension II pillar growing
No change
~21.5%
CASS stable; healthcare system well-funded
No change
State, Regional & Local Taxes

🇱🇻 LatviaMunicipal Income Tax

Latvia's 119 municipalities levy a local income tax portion — 80% of income tax goes to municipalities, 20% to the state. The effective split means municipalities directly benefit from local earnings. Property tax (nekustamā īpašuma nodoklis) is set by municipalities at 0.2%–3% of cadastral value. Latvia uses the progressive income tax system introduced in 2018 (replacing the flat 23%). Vehicle tax and business risk duty are national.

🇦🇩 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.

Latvia vs Andorra: Key Tax Differences (2026)

💰 Income Tax: 🇱🇻 Latvia has a higher top income tax rate (20–31% vs 0–10%). 🇦🇩 Andorra is more favourable for high earners.

🛒 VAT/Sales Tax: Latvia has a higher consumption tax (12–21% 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 20%), benefiting investors.

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All 🇱🇻 Latvia comparisons →All 🇦🇩 Andorra comparisons →