The Andorran Tax Authority May 20 announced the Sept. 30 filing deadline for 2025 individual income tax returns, with a filing guidance. The announcement also includes: 1) categories of income that individuals obligated to file tax returns aren’t required to declare, including specified income from movable capital assets, employment and rental income below 24,000 euros (US$27,807) combined, foreign income taxed abroad, specified dividend income, and capital gains or losses arising from the transfer of shares in a collective investment fund (CIF); 2) the 10 percent general tax rate, and the 5 percent rate for taxable income between 24,000 euros and ...
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