Andorra
8.2/10
21th of 217
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Andorra and Macau weigh about the same on the taxpayer.
| Tax | Andorra | Macau | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 10% | 12% | −2.0 points |
| Personal income tax top bracket | 0% to 10% | 0% to 12% | −2.0 points |
| VAT standard rate | 4.5% | 0% | +4.5 points |