Andorra Corporate Income Tax
Detailed corporate income tax rates and rules for Andorra in 2026.
Andorra levies corporate income tax (IS - Impost de Societats) at 10%. International trading companies and holding companies may benefit from an 80% exemption on qualifying income, resulting in an effective rate of 2%. New companies in priority sectors may also benefit from reduced rates.
Standard Rate
10%
Additional Notes
Andorra offers attractive regimes for holding companies, IP companies, and international trading. The participation exemption provides an 80% exemption on dividends and capital gains from qualifying subsidiaries. Andorra has no withholding tax on dividends paid to non-residents.
How Andorra Corporate Tax compares
Andorra’s corporate tax rate of 10% is the 180th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Europe’s regional average of 19%.
