Taxation in Andorra

In 2013, Andorra announced plans to impose an income tax in response to pressure from the European Union.^[1] The tax was introduced in 2015, at a flat rate of 10%.^[2]

Employees pay social security taxes at rates of 5-9% on their salaries; employers pay social security taxes of 13% on their employees' salaries. In October 1991, a form of value-added tax was introduced at a general rate of 4% on most goods and at higher rates of 8% and 12%, respectively, for special goods and for deemed luxury goods. There are also taxes on the import of certain goods. The 1992 budget law introduced a registration tax on certain activities, to provide 8.6% of government revenues, as well as a tax on electricity consumption and telephone services at a rate of 10%, to contribute 1.6% of government revenues.

References

↑ Andorra bows to EU pressure to introduce income tax, The Telegraph, June 2, 2013.
↑ Individual income tax, Government of Andorra. (Catalan)

Taxation in Europe

Sovereign states	Albania Andorra Armenia Austria Azerbaijan Belarus Belgium Bosnia and Herzegovina Bulgaria Croatia Cyprus Czech Republic Denmark Estonia Finland France Georgia Germany Greece Hungary Iceland Ireland Italy Kazakhstan Latvia Liechtenstein Lithuania Luxembourg Macedonia Malta Moldova Monaco Montenegro Netherlands Norway Poland Portugal Romania Russia San Marino Serbia Slovakia Slovenia Spain Sweden Switzerland Turkey Ukraine United Kingdom

States with limited recognition	Abkhazia Kosovo Nagorno-Karabakh Northern Cyprus South Ossetia Transnistria

Former	Czechoslovakia East Germany Soviet Union Yugoslavia

Other entities	European Union

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