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Andorra vs Panama
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

πŸ‡¦πŸ‡© Andorra
vs
πŸ‡΅πŸ‡¦ Panama
Tax Year:

πŸ’° Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country β€” side by side.

Enter your annual income above to see your personal tax comparison β†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0–10%
10% top; EU alignment reforms ongoing
No change
0–25%
Territorial system; no plans to change
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
4.5%
4.5% IGI β€” lowest in Europe
No change
7%
7% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
10%
10% IS; EU Association Agreement compliance
No change
25%
25% standard; Panama removed from grey lists
No change
Capital Gains Tax
Capital Gains Tax
0%
No CGT β€” key differentiator
No change
10%
10% CGT maintained
No change
Social Security & Payroll
Social Security / Payroll
~21.5%
CASS stable; healthcare system well-funded
No change
~22.1%
CSS pension reform implementation
No change
State, Regional & Local Taxes

πŸ‡¦πŸ‡© Andorra β€” Parish Taxes & Local Levies

Andorra's 7 parishes (parrΓ²quies) levy communal taxes including building and land taxes, commercial licence fees, and local service charges. Andorra only introduced a personal income tax (IRPF) in 2015 and corporate tax (IS) in 2012. This micro-state in the Pyrenees between France and Spain remains a significant tax haven due to very low VAT and no inheritance or capital gains tax. It has an Association Agreement with the EU.

πŸ‡΅πŸ‡¦ Panama β€” Municipal & Corregimiento Taxes

Panama's 10 provinces and 81 districts have municipalities that levy commercial licence fees (Tasa Unica), property tax (impuesto de inmuebles at 0%–2.1%), and service fees. Panama City has the highest commercial licence fees. Panama uses a territorial tax system β€” income earned outside Panama is not taxed. This has made Panama a significant financial and trading hub. The ColΓ³n Free Zone is the world's second largest free trade zone. Panama is working to exit FATF grey lists and improve tax transparency.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Andorra vs Panama: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡΅πŸ‡¦ Panama has a higher top income tax rate (0–10% vs 0–25%). πŸ‡¦πŸ‡© Andorra is more favourable for high earners.

πŸ›’ VAT/Sales Tax: Panama has a higher consumption tax (4.5% vs 7%).

🏒 Corporate Tax: πŸ‡¦πŸ‡© Andorra offers a lower corporate rate (10% vs 25%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡¦πŸ‡© Andorra taxes investment gains at a lower rate (0% vs 10%), benefiting investors.

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