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Andorra Indirect Taxation

Andorra VAT / IGI (Impost General Indirecte) Calculator

Calculate indirect sales taxes and create compliant invoice totals under Andorra's Impost General Indirecte (IGI). At a standard rate of just 4.5%, Andorra holds the lowest general VAT/sales tax rate in continental Europe. Easily compute net-to-gross prices, extract IGI from gross sums, apply reduced (1.0%), special (2.5%), or increased financial (9.5%) rates, and model B2B reverse charge rules.

Transaction & Rate Details

Enter price excluding IGI.
0% IGI applied when customer accounts for tax in destination country.

Invoice Summary

Total Invoice Payable €0.00 Total with IGI included
IGI Tax Amount €0.00 At 4.5% statutory rate
Net Pre-Tax Base €0.00 Taxable base (Base d'imposicio)
Savings vs EU 21% VAT €0.00 Tax saved vs standard Spanish 21%

Commercial Invoice Itemization

Invoice Item Rate Amount (€)

Andorra Impost General Indirecte (IGI) Statutory Framework

The IGI was established under Llei 11/2012 to modernize Andorra's indirect tax system while maintaining an ultra-competitive retail, commercial, and tourism ecosystem:

Statutory IGI Categories

  • Standard Rate (Tipus General - 4.5%): Applies to the vast majority of goods, consumer electronics, clothing, vehicles, restaurants, and commercial services.
  • Reduced Rate (Tipus Reduit - 1.0%): Covers basic foodstuffs for human and animal consumption, drinking water supplied by public mains, books, newspapers, and printed periodicals.
  • Special Rate (Tipus Especial - 2.5%): Applies to transportation of persons, ski lift tickets, mountain guiding and winter sports facilities, cultural performances, and private educational services.
  • Increased Rate (Tipus Incrementat - 9.5%): Mandatory for banking, asset management, financial intermediation, and private insurance operations.
  • Exempt Rate (0.0%): Applies to medical and dental treatments, public education, hospital stays, residential real estate leases, and postal stamps.

📊 Principality Statutory Wage & Tax Breakdown Matrix

Statutory Component / Legal Deduction Item Calculated Amount (EUR)
Primary Net / Statutory Payable Amount 0,00 €
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