The standard IGI rate
In Andorra, the consumption tax is called general indirect tax (IGI). Its standard rate is 4.5%; the law also provides reduced rates for certain goods and services. In France the standard VAT rate is 20%; in Spain the standard IVA rate is 21%.
The calculation, for a product at €100 before tax
| Country | Standard rate | Price including tax |
|---|---|---|
| France | 20% | €120.00 |
| Spain | 21% | €121.00 |
| Andorra | 4.5% | €104.50 |
The difference due to tax alone is therefore about 13% of the French price (€104.50 against €120) and 14% of the Spanish price (€104.50 against €121).
What this calculation does not tell you. It compares tax, not prices. Only at the same price before tax is the gap 13 to 14%. In practice, retailers set their own prices, margins and promotions: the real gap can be smaller or larger. Always compare with the online price in your own country.
Tobacco, alcohol, fuel
These products follow their own rules. For tobacco, the Andorran government sets a legal minimum selling price; see our tobacco and alcohol page.
And on the way back?
Purchases are duty-free only within customs allowances. Beyond them you must declare and pay the duties and taxes of the country you return to: see the allowances.
Official sources (checked 17 October 2026)