How has the tax system envolved?

Description of the transformation of the tax system in the Principality of Andorra

Tax system

The Principality of Andorra’s tax system has evolved in accordance with the country’s economic structure and activity and the tax bases have been extended to better distribute the tax burden. The country has moved from a system based almost exclusively on indirect taxation to one of direct taxation comparable to the systems in other countries.

Under the Constitution, jurisdiction over tax matters is shared by the parishes and the central government.

The current tax system is structured around direct and indirect taxes and customs duties.

For more information see:
Andorran Tax and border Agency
Government of Andorra
Official Gazette of the Principality of Andorra