Switzerland vs Andorra
Tax Rate Comparison
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๐ฐ Personal Income Tax Calculator
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๐จ๐ญ Switzerland โ Cantonal & Communal Taxes
Switzerland's 26 cantons and ~2,200 communes independently set income and corporate tax rates. Zug (~12% combined top) and Nidwalden are among the lowest globally; Geneva and Vaud reach ~45% combined. Wealth tax is levied by cantons. Pillar Two supplementary tax is active for large MNCs. Inheritance and gift taxes are cantonal.
๐ฆ๐ฉ Andorra โ Parish Taxes & Local Levies
Andorra's 7 parishes (parrรฒquies) 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.
Switzerland vs Andorra: Key Tax Differences (2026)
๐ฐ Income Tax: ๐จ๐ญ Switzerland has a higher top income tax rate (0โ11.5% vs 0โ10%). ๐ฆ๐ฉ Andorra is more favourable for high earners.
๐ VAT/Sales Tax: Switzerland has a higher consumption tax (2.6โ8.1% vs 4.5%).
๐ข Corporate Tax: ๐ฆ๐ฉ Andorra offers a lower corporate rate (10% vs 26%), which can influence business location decisions.