Property purchase costs in Andorra: taxes, notary and fees
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The short answer
On top of the purchase price come a property transfer tax, notary and registration fees, possibly agency fees and, for a non-resident, specific taxes. The rates are shown below with their verification date.
Cost items
| Item | Value or principle |
|---|---|
| Property transfer tax | 4 %verified on 09/10/2026 |
| Non-resident tax, first property | 6 %verified on 09/10/2026 |
| Non-resident tax, second property | 10 %verified on 09/10/2026 |
| Notary and registration | Scale and quote |
| Agency | Depends on the mandate |
| Lawyer, if any | Agreed fees |
| Financing | Arrangement fees, guarantees |
How to simulate
- Start from the sale price.
- Add the transfer tax.
- Add the non-resident acquisition taxes if you are concerned.
- Add notary and registration fees (quote).
- Add agency, lawyer and financing.
An interactive purchase simulator is planned: it will use these values from our facts database.
An example purchase budget
For an apartment of 400,000 euros bought by a resident, the property transfer tax of 4 %verified on 09/10/2026 (of which 1 %verified on 09/10/2026 for the State and 3 %verified on 09/10/2026 for the Comú) comes to 16,000 euros. For a non-resident, the foreign investment tax of 6 %verified on 09/10/2026 on the first property is added: 24,000 euros. Notary, registration, agency and financing come on top.
Who pays what
| Item | Usual payer | To check |
|---|---|---|
| Transfer tax (ITP) | Buyer | Total rate, split between State and Comú |
| Foreign investment tax | Non-resident buyer | First property or beyond the limits (10 %verified on 09/10/2026) |
| Notary | Depending on custom and the deed | Detailed quote before the promise to sell |
| Agency | Depending on the mandate | Amount and payer in writing |
| Financing | Buyer | Arrangement fees, guarantees, insurance |
Exemptions to know about
The ITP may be waived for a first permanent home if the price does not exceed 360,000 €verified on 09/10/2026. A foreigner must then show residence of at least 5 yearsverified on 09/10/2026. Gifts between close relatives up to the 3 degreeverified on 09/10/2026th degree of kinship are also exempt: see gift and property tax.
Purchase from a professional
If the seller is a company or a professional and the property is allocated to its activity, the IGI applies, not the ITP: see IGI and buying to let. To work out your own case, use the purchase cost simulator.
Work out your own case
Free simulators, built on the official values of this page.
- Can I buy in Andorra? Non-resident purchase limit checkerHomes, parking spaces, annexes: does your project stay within the caps?Open
- Rental yield calculator for Andorra (gross, net, payback)Gross and net yield from your data, plus the price-per-m² estimator.Open
- Purchase tax simulator for a non-residentForeign investment tax based on your situation.Open
Frequently asked questions
What is the acquisition tax?
It is shown in the table on this page, with its verification date.
Are notary fees fixed?
They follow a scale and depend on the price and the complexity of the deed. Ask for a quote.
Who pays the agency?
Depending on custom and the mandate, the fees are borne by the seller, the buyer or shared. The advertisement must state this.
Is there capital gains tax to pay on resale?
Yes: since 2024 the capital gain is taxed at a rate that depends on the seller's status and the holding period. See the guide to capital gains on sale.
Going further
Official sources
This information is general and is not personalised legal, tax or financial advice. It is verified as of the date shown and may change.