Tax system

Evolution and modernization of the Andorran tax system in the process of aligning itself with other OECD countries

Tax system


How has the tax system evolved in Andorra?

The Andorran tax system has evolved from one based almost exclusively on indirect taxation to one of direct taxation comparable to the systems in other countries.

Taxation: declaration of withholding tax on savings income

The tax that applies to the income earned by natural persons who are considered tax residents in Andorra.