Corporate income tax (CIT) - statutory and targeted small business in Andorra
Andorra: Corporate income tax (CIT) - statutory and targeted small business was 10 Percentage of taxable income in 2026. ◆ Volatile
Corporate income tax (CIT) - statutory and targeted small business in Andorra, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Andorra recorded 10 Percentage of taxable income for corporate income tax (cit) - statutory and targeted small business in 2026. That is the highest value across all 27 years on record.
The figure is unchanged over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Andorra peaked at 10 Percentage of taxable income in 2012 and was at its lowest, 0 Percentage of taxable income, in 2000.
That places Andorra 110th out of 128 countries with data for 2026, putting it in the bottom quarter.
The series is highly variable year to year, so single readings are best treated with caution.
Corporate income tax (CIT) - statutory and targeted small business in Andorra, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 0 Percentage of taxable income | — |
| 2001 | 0 Percentage of taxable income | — |
| 2002 | 0 Percentage of taxable income | — |
| 2003 | 0 Percentage of taxable income | — |
| 2004 | 0 Percentage of taxable income | — |
| 2005 | 0 Percentage of taxable income | — |
| 2006 | 0 Percentage of taxable income | — |
| 2007 | 0 Percentage of taxable income | — |
| 2008 | 0 Percentage of taxable income | — |
| 2009 | 0 Percentage of taxable income | — |
| 2010 | 0 Percentage of taxable income | — |
| 2011 | 0 Percentage of taxable income | — |
| 2012 | 10 Percentage of taxable income | — |
| 2013 | 10 Percentage of taxable income | +0.0% |
| 2014 | 10 Percentage of taxable income | +0.0% |
| 2015 | 10 Percentage of taxable income | +0.0% |
| 2016 | 10 Percentage of taxable income | +0.0% |
| 2017 | 10 Percentage of taxable income | +0.0% |
| 2018 | 10 Percentage of taxable income | +0.0% |
| 2019 | 10 Percentage of taxable income | +0.0% |
| 2020 | 10 Percentage of taxable income | +0.0% |
| 2021 | 10 Percentage of taxable income | +0.0% |
| 2022 | 10 Percentage of taxable income | +0.0% |
| 2023 | 10 Percentage of taxable income | +0.0% |
| 2024 | 10 Percentage of taxable income | +0.0% |
| 2025 | 10 Percentage of taxable income | +0.0% |
| 2026 | 10 Percentage of taxable income | +0.0% |
Andorra compared with similar countries
- Andorra's 10 Percentage of taxable income is below the median for high income countries, which is 21.5 Percentage of taxable income, 47% of the median. (60 countries reporting)
- Andorra's 10 Percentage of taxable income is below the median for Europe & Central Asia, which is 19.74 Percentage of taxable income, 51% of the median. (40 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 0 Percentage of taxable income | 0 Percentage of taxable income | 0 Percentage of taxable income | 10 |
| 2010s | 8 Percentage of taxable income | 0 Percentage of taxable income | 10 Percentage of taxable income | 10 |
| 2020s | 10 Percentage of taxable income | 10 Percentage of taxable income | 10 Percentage of taxable income | 7 |
Countries ranked near Andorra
- 107 Liechtenstein 12.5 Percentage of taxable income compare
- 107 Ireland 12.5 Percentage of taxable income compare
- 109 Macau, China 12 Percentage of taxable income compare
- 110 Bosnia and Herzegovina 10 Percentage of taxable income compare
- 110 Paraguay 10 Percentage of taxable income compare
- 110 Bulgaria 10 Percentage of taxable income compare
- 110 North Macedonia 10 Percentage of taxable income compare
- 110 Qatar 10 Percentage of taxable income compare
More economy & growth data for Andorra
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 1.5 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.28 Percent per annum (2029)
- GNI (current US$), per unit of GDP 1.02 current US$ per US$ of GDP (2025)
- Net primary income (Net income from abroad) (current LCU), annual 20.84 % change on previous year (2025)
- GNI (current US$), per capita 55,234 current US$ per person (2025)
- GNI (current LCU), annual growth rate 6.82 % change on previous year (2025)
- Net primary income (Net income from abroad) (current US$), annual 26.16 % change on previous year (2025)
- GDP (constant 2015 US$), per capita 42,320 constant 2015 US$ per person (2025)
- GNI (current LCU), per unit of GDP 0.9003 current LCU per US$ of GDP (2025)
- GNI (current LCU), per capita 48,881 current LCU per person (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Andorra?
- Corporate income tax (cit) - statutory and targeted small business in Andorra was 10 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Andorra?
- The highest recorded value was 10 Percentage of taxable income in 2012.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Andorra?
- The lowest recorded value was 0 Percentage of taxable income in 2000.
- How does Andorra rank for corporate income tax (cit) - statutory and targeted small business?
- Andorra ranks 110th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Andorra?
- Over the last ten years it is unchanged. The long-run trend across the full record is volatile.
- Where does this Andorra data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
Download this data
CSV · JSON — 27 observations, free to reuse under OECD Terms and Conditions (attribution required).
About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.