Offshore-Protection.com tax analysis (international)

• Andorra maintains relatively low tax rates compared to many European countries, making it an attractive destination for individuals and businesses seeking tax optimization, with corporate tax capped at 10% and a 4.5% general indirect tax that is significantly lower than VAT rates in neighbouring nations. source (Date: 2024 | Relevance: Documents the low-tax value proposition that residents and businesses cite as a reason to resist new levies, even ones earmarked for transit.)

Expat Focus tax guide (international)

• Andorra operates a two-tier system in which the comuns are responsible for taxes on property, rental income, commercial activity and construction, giving the system "a regional flavour similar in structure to Switzerland's cantonal model, though the overall tax burden is far lower." source (Date: March 2026 | Relevance: Explains the specific legal basis by which comuns, not the central government, would have to enact any new local transit levy, and situates Andorra's low overall burden as the comparative backdrop.)