What is the purchase limit in Andorra? Property and goods

Property purchase limit

Llei 5/2025 (article 9) regulates foreign investment: one single-family dwelling or two apartments (or studios) with their outbuildings, and a maximum of six parking spacesverified on 09/10/2026.

• Annexes are limited to three parking spaces and three storage rooms per apartment, unless the division deed allocates more.
• The limit applies for ten years from the formalisation of the previous investment.
• Property received through death or a matrimonial division is not counted.
• Tourist apartments are excluded for a foreign investor.

It concerns non-residents and residents without three years of effective residence in the last ten years.

Purchase limit on goods

There is no purchase ceiling in shops, but customs allowances apply on the return to France: see quantity to bring back from Andorra.

And the tax?

The more properties you acquire, the higher the rate of the tax on foreign investment: 6 %verified on 09/10/2026 for a first property, 10 %verified on 09/10/2026 beyond that. See buying as a non-resident.

The limits, one by one

The limit is valid for 10 yearsverified on 09/10/2026 from the previous investment. Beyond that, the tax on foreign investment rises from 6 %verified on 09/10/2026 to 10 %verified on 09/10/2026.

Who is concerned

Persons who are non-resident, or resident without effective and permanent residence of three years or more in the ten years preceding the application. Llei 2/2026 clarified these definitions: see the note.

Check your project

Use the purchase limit checker, then the costs simulator. See also buying as a non-resident.