IGI Calculator
General Indirect Tax, IGI
Andorra: IGI, increased: 9.5% IGI: 4.5% IGI, reduced and specific rates: 3.5% 2.5% 1%
Tax calculator needs two values. You can e.g. fill in tax % and price - and get price before tax as result. Price before tax and price are rounded.
You can also choose the tax % by clicking the percentage in the table below.
Andorra | |
| IGI, increased | 9.5% Banking and financial services subject to IGI, generally remunerated through fees or commissions, including investment advice legally classified as a financial service. This does not cover every financial transaction: interest-bearing lending, financial services without commissions and other Article 6 cases are outside the scope. |
| IGI | 4.5% Standard rate for goods and services subject to IGI for which no other rate applies, including clothing, electronics, alcohol, repairs, ordinary professional services, accommodation and restaurant services. Cable transport, including ski lifts, is excluded from the 2.5% rate and is generally taxed at 4.5%. Veterinary services do not qualify for the healthcare zero rate. |
| IGI, reduced and specific rates | 3.5% Specific rate for acquisitions of property intended for permanent residential letting where the purchaser is not a business for IGI purposes. The letting must last at least five years under the urban property tenancy legislation. If the property is not let, or is let for less than five years, the standard rate becomes payable together with late-payment interest. This is not a general rate for all home purchases (Article 60 ter). 2.5% Special rate for passenger transport and its marketing, excluding cable transport. Also specified library, archive and documentation-centre services; admission to fairs, museums, monuments and other listed sites; theatre, music, audiovisual and cinema performances; and educational, cultural or social exhibitions, where they are not supplied by public or non-profit bodies qualifying for zero rating. Includes works of art, collectors’ items and antiques as defined by the relevant product classification and legislation (Article 60 bis). 1% Food and drink for human or animal consumption, excluding alcoholic drinks; live animals, seeds, plants and ingredients normally used in food preparation, and food supplements and substitutes. Water suitable for human or animal consumption or irrigation, including ice. Books, newspapers and magazines that are not predominantly advertising, and specified production and binding work; advertising is predominant where it exceeds 75% of the publisher’s revenue from the publication. Supplementary goods sold with a publication retain their own applicable rate. Also sanitary pads, tampons, nappies and similar articles (Article 58). |
Andorra applies IGI and is outside the EU VAT territory. Certain property acquisitions are subject to a specific rate of 3.5%.
Input deduction: input IGI may be deducted subject to the legal conditions, including for zero-rated activities. Business use and a valid invoice or customs document are required; restrictions apply to certain expenses.
| Past changes: | |
| 17 Apr 2025 | Zero rating is extended to administrative grants of use of affordable housing under the legislation specified in Article 59.15, including the qualifying parking, ancillary premises, storage rooms and furniture let together with the home. Llei 5/2025, article 82 |
| 1 Jan 2023 | A 3.5% specific rate is introduced for qualifying property acquisitions for permanent residential letting by purchasers who are not businesses for IGI purposes, subject to a minimum five-year letting. Qualifying administrative grants of use of protected public housing are zero-rated. Llei 41/2022, article 5 i disposició final catorzena |
| 1 Jul 2022 | Sanitary pads, tampons, nappies and similar articles move to the 1% reduced rate. Llei 17/2022, disposicions finals primera i cinquena |
| 1 Jun 2017 | Cable transport and its sale, as well as the sale of tickets granting access to facilities at animal theme parks and thermal leisure centres, return to the standard rate of 4.5%, replacing the 2.5% rate. Llei 3/2017 |
| 1 Jul 2014 | A 2.5% special rate is introduced, including for passenger transport and specified cultural services. Special schemes for investment gold and the financial sector are introduced. Llei 10/2014 |
| 1 Jan 2013 | IGI takes effect with a 4.5% standard rate, a 1% reduced rate, a zero super-reduced rate and a 9.5% increased rate for taxable banking and financial services. Llei 11/2012 |
The tax information on this page is general information, not tax advice, and does not cover every exception. Check the treatment of your transaction in the guidance of Andorra’s Department of Taxes and Borders (DTF). Information last checked 30 Sep 2026.
Articles:
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.