Buying in Andorra as a non-resident: authorisation and ceilings
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The short answer
A non-resident may buy in Andorra after prior authorisation from the Govern, within the limit of one individual dwelling or two apartments with their annexes. A foreign investment tax of 6 % (first property) to 10 % is added to the price.
Reference values
| Item | Verified value |
|---|---|
| Foreign investment tax, first property | 6 %verified on 09/10/2026 |
| Foreign investment tax, beyond the limits | 10 %verified on 09/10/2026 |
| Acquisition limit (Llei 5/2025, Art. 9) | one single-family dwelling or two apartments (or studios) with their outbuildings, and a maximum of six parking spacesverified on 09/10/2026 |
| Property transfer tax | 4 %verified on 09/10/2026 |
The specific steps
- Identify the property and conclude a conditional preliminary contract.
- File the application for prior authorisation.
- Wait for the decision before signing the deed.
- Pay the applicable taxes and sign before a notary.
Warning
- Condition precedent: the purchase must be made subject to the authorisation.
- Ineligible properties: certain categories of property may be excluded or restricted.
- Bank account: plan for this in advance. See personal account.
- Residency: see passive residency.
What the limit means
A non-resident's acquisition limit is as follows: one single-family dwelling or two apartments (or studios) with their outbuildings, and a maximum of six parking spacesverified on 09/10/2026. It is broken down as follows:
| Property | Maximum |
|---|---|
| Individual dwelling (villa, chalet) | 1verified on 09/10/2026 |
| Apartments or studios | 2verified on 09/10/2026 |
| Parking spaces | 6verified on 09/10/2026 |
| Annexes (parking spaces and storage rooms each) per apartment | 3verified on 09/10/2026 |
The limit is valid for 10 yearsverified on 09/10/2026 from the previous investment.
Who is considered a non-resident?
The foreign investment rules apply to individuals who are non-resident, or resident without effective and permanent residence of 3 years or more in the 10 years preceding the application (except in the case of studies), and to companies in which such persons hold a foreign shareholding. These rules were clarified by Llei 2/2026: see the note on Llei 2/2026.
The cost of acquisition
The first property bears the foreign investment tax of 6 %verified on 09/10/2026; anything above the limits is taxed at 10 %verified on 09/10/2026. The transfer tax of 4 %verified on 09/10/2026 is added: see costs and taxes.
Mistakes to avoid
- Signing a promise to purchase without having checked the limit with the checker.
- Buying a tourist apartment: it is not open to the foreign investor.
- Forgetting that the tax is calculated on the price, not on the down payment.
- Relying on an old guide: the framework changed in 2024, 2025 and 2026.
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
Can a non-resident buy property in Andorra?
Yes, but prior authorisation from the ministry responsible for foreign investment is required. This applies to non-residents and to residents without three years of effective and permanent residence in the last ten years.
What is the purchase limit for a non-resident?
Under Article 9 of Llei 5/2025: one single-family dwelling or two apartments (or studios) with their outbuildings, and a maximum of six parking spaces. This limit is valid for ten years from the formalisation of the previous investment.
What additional tax does a non-resident pay?
The foreign real estate investment tax is 6 % for a first property and 10 % beyond the limits of the base rate. It is calculated on the real value and paid before signing at the notary.
Can I buy a tourist apartment?
No: the text prohibits foreign investors from acquiring tourist apartments and properties holding a tourist accommodation authorisation.
Does buying entitle me to residency?
No, not automatically: since the reform, an investment authorisation no longer counts as a residence permit.
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.