Corporate Tax Comparative Guide

1 Basic framework

1.1 Is there a single tax regime or is the regime multi-level (eg, federal, state, city)?

Corporate taxation in Andorra is based on a single tax regime. This small country of just 468 square kilometres is divided into seven parishes. However, these parishes do not apply corporate taxes and are limited to charging municipal and administrational fees.

1.2 What taxes (and rates) apply to corporate entities which are tax resident in your jurisdiction?

Corporate entities are subject to a 10% corporate tax, applicable on profits.

Collective investment undertakings (funds and sociétés d'investissement à capital variable) are subject to a 0% corporate tax.