TaxationOfficial source: Govern d'Andorra — Departament de Tributs i de Fronteres
Corporate income tax
The tax on profits earned by companies resident in Andorra.
It is settled annually from the accounting result, adjusted as required by tax law. A payment on account is made during the year.
An example
An SLU earning a profit in financial year 2026 settles the tax after the annual accounts have been prepared and approved.
The typical mistake
Confusing the accounting result with taxable profit. They are not the same because tax adjustments sit between them.
How it appears in AndCompta
The books follow the Andorran chart of accounts, so the year's result has the structure needed for the return. Your accounting firm calculates and files the tax.
Where we explain it in depth
Related terms
This definition is general information, not tax or accounting advice. For your specific case, consult a professional and always check the official source.