Capital gain on property in Andorra: rates, holding period and exemptions

How the capital gain is calculated

Capital gain = sale price − acquisition price − documented works + depreciation already deducted. Costs directly linked to the purchase or the sale may be included in the calculation depending on their nature: ask your adviser which ones to use.

A resident's scale

The non-resident case

The non-resident does not benefit from this sliding scale: 15 %verified on 09/10/2026 before 2 years, then 10 %verified on 09/10/2026 whatever the period. See selling as a non-resident.

The speculation surcharge

A sale before 2 yearsverified on 09/10/2026 gives rise to a surcharge of 5 %verified on 09/10/2026 of the gain, which explains the highest rate in the first row of the scale. See selling before two years.

When and how the tax is paid

• An advance payment is required: within 30 daysverified on 09/10/2026 after the private contract, or on the day of the public deed.
• The notary will not draw up the deed without proof of this payment.
• If the price is paid in instalments, payment of the tax follows a particular timetable: ask your notary.

A worked example

A resident sells for 500,000 € an apartment bought for 300,000 € 6 years ago, with 20,000 € of documented works. The capital gain is 180,000 €, subject to the rate for the 5-to-6-year bracket. You can redo this calculation with your own data in the simulator.

Calculate my capital gain

Not to be confused with

• The transfer tax (ITP) is paid by the buyer: see costs and taxes on purchase.
• The foreign investment tax concerns the non-resident buyer, not the seller.
• A property used for an activity (professional rental, for example) follows other rules.