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8.1.2. Other Taxes

The following table provides an overview of other taxes that may be imposed on a company doing business in the country.

Tax Type Rate(s) Notes
Capital Duty NA
Payroll Tax 10% Taxes are required to be withheld from the salary paid to employees, generally, at 10%
Social Security Employer Contribution 14.5% Employers must also contribute 14.5% of the gross salary towards social security contribution.
Social Security Employee Contribution NA
Stamp Duty Varies Stamp duty is charged on written documents submitted during legal proceedings. The rate varies based on the amount of claim.
Transfer Tax 1.75% - 2.5% The transfer of real estate between entities generally is subject to a transfer tax.
Business activity tax Varies Tax is levied on economic activities carried out by business in Andorra. Tax is payable annual, computed by multiplying the area (in square meters) of the premises where such activity is carried out with the applicable rate for such activity. The maximum tax payable is EUR 300,000
Excise Duty Varies Excise duty is levied on manufacture and import of goods into Andorra. The products subject to excise duty include alcoholic drinks, tobacco, fuel, etc. The rate of excise duty varies based on the type of product/ goods.