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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). |
| super-reduced 0% rate with input deduction | 0%: super-reduced rate with input deduction under the general rules. Public or parapublic hospital and healthcare services; at least partly reimbursable care for CASS members or beneficiaries by professionals with a current CASS agreement; qualifying social care. Public or authorised private education, childcare, university and vocational education; private tuition by individuals in official curriculum subjects. Non-profit sports services and public or non-profit cultural services in the cases specified by law; transport of sick or injured people in adapted vehicles; CASS-reimbursable medicines. Exclusively residential lettings under the urban tenancy law, including qualifying parking, ancillary premises and furniture let with the home; home purchases qualifying for the equivalent property-transfer-tax exemption; administrative grants of use of protected and affordable housing; specified land readjustments; valid postage and fiscal stamps sold at no more than face value. Investment gold qualifying under its special scheme is also covered. Not all private healthcare, training, sport or home purchases qualify (Article 59 and the fourth additional provision). |
| exemptions with input deduction | Exports of goods from Andorra and qualifying related transactions, and specified free-zone, warehousing and customs-regime transactions under Articles 14–17. Exemption of the sale preserves deduction of related input tax subject to the legal conditions and evidence of export or the applicable procedure. These exemptions differ from zero rating. Trade with Spain, France or another EU state is not thereby an intra-Community VAT supply. |
| import exemptions | Technical import exemptions, subject to their conditions and limits, including qualifying personal belongings on relocation or inheritance, eligible travellers’ goods and small consignments, goods for charitable, diplomatic or international bodies, reimports and specified cultural or scientific imports. There is no import tax to deduct where IGI was not paid because an exemption applied. Healthcare, education and residential letting meeting Article 59 belong under zero rating; insurance and specified financial transactions are outside the scope. |
| outside the scope of IGI | Article 6 covers, among other cases, employment; qualifying transfers of an independent business; free samples and advertising within statutory limits; transfers of shares and other securities; interest and other financial services without commissions; insurance and insurance intermediation; regulated gambling and public postal services. Supplies by persons below the Article 5.4 threshold who are not businesses for IGI purposes are not taxed as business sales. Services located outside Andorra require a place-of-supply analysis under Articles 43–44: having a foreign customer is not sufficient on its own. |
| IGI reverse charge | An Andorran-established business recipient accounts for IGI on taxable supplies from a non-established supplier under Article 52.1.b. The rule also covers supplies of goods where neither the supplier nor the business recipient is established in Andorra. Specified administrations and public-law bodies acting outside a business capacity must account for taxable purchases from non-established suppliers under Article 52.1.c, without deducting that tax. Reverse charge neither exempts the transaction nor changes its rate. |
| used goods: taxable base of 10% of the selling price | The optional used-goods scheme is for dealers reselling goods acquired from persons who are not businesses. Eligible movable goods must have been used by a third party, be reusable and have a useful life exceeding one year. Exclusions include property, scrap, packaging, gold, platinum, precious stones, goods used, transformed or refurbished by the dealer, and goods imported exempt or at 0%. The taxable base is 10% of the selling price, not the difference between purchase and selling prices. The applicable rate is applied to that base and the tax is included in the final price. Input IGI on those goods’ purchase or import cannot be deducted. Election is required before acquisition and covers all eligible purchases from non-business persons until withdrawal, with individual purchase and sales records. Separate invoice disclosure is not mandatory unless the purchaser is a business entitled to deduction. |
| Thresholds, registration and special schemes | Thresholds: persons with annual supplies up to EUR 40,000 (EUR 150,000 for agriculture and livestock) are generally not businesses for IGI purposes unless they opt in for at least three years. IGI and capital-goods disposals are excluded; the amount is prorated to the active period in the first calendar year. The threshold does not itself exempt imports. Simplified scheme: optional up to EUR 100,000 in annual supplies, with statutory exclusions and proration, generally for at least three years. Estimated input tax is deducted from output IGI: 3% of trading revenue and 1.5% of other revenue. These are not IGI rates for invoices. Other schemes: used goods, investment gold and the financial sector. For covered banks and specialised credit institutions, annual deduction is limited to the lower of 10% of output IGI charged at 9.5% and input tax on taxable activity. The financial-sector scheme excludes property transactions. Conditional refunds cover travellers’ exports and non-established businesses; the latter must check resident representation and reciprocity, among other requirements. Article 76 requires taxable persons to comply with commencement, change and cessation notifications, NRT tax registration, invoicing and records. Importers and specified recipients must also check their separate obligations. |
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). The information was checked on 30 Sep 2026.
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.
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