Seller's costs and taxes in Andorra: what you really keep
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The short answer
The seller mainly bears capital gains tax, agency fees if a mandate exists, the release of any mortgage and certain deed costs. The property transfer tax, for its part, is payable by the buyer. Each item is negotiated or costed in advance.
Item by item
| Item | Who pays | Note |
|---|---|---|
| Capital gains tax | Seller | Advance payment before the deed: see the guide |
| Transfer tax (ITP) | Buyer | Total rate: 4 %verified on 09/10/2026 |
| Agency fees | Depending on the mandate | The amount and the payer are stated in the mandate |
| Mortgage release | Seller | Coordinate with the bank before signing |
| Notary costs | Depending on custom and the deed | Ask for a detailed quote |
| Surveys and documents | Seller | See documents to gather |
Calculating your net proceeds
Net = sale price − capital gains tax − fees − loan repayment − miscellaneous costs. The simulator calculates the tax and the net before costs.
The capital gains scale for a resident
A resident's taxable capital gain is calculated on the actual sale value less the acquisition value, increased by investments and improvements and reduced by depreciation. The rate depends on the holding period:
| Holding period | Rate for a resident |
|---|---|
| Less than 2 yearsverified on 09/10/2026 | 15 %verified on 09/10/2026 (including a surcharge of 5 %verified on 09/10/2026) |
| Between 2 and 5 years | 10 %verified on 09/10/2026 |
| Between 5 and 6 years | 8 %verified on 09/10/2026 |
| Between 6 and 7 years | 6 %verified on 09/10/2026 |
| Between 7 and 8 years | 4 %verified on 09/10/2026 |
| Between 8 and 9 years | 2 %verified on 09/10/2026 |
| Between 9 and 10 years | 1 %verified on 09/10/2026 |
| Beyond 10 yearsverified on 09/10/2026 | Exempt |
An example of net proceeds
For an apartment sold for 450,000 euros, bought for 300,000 euros 6 years and 6 months ago, with 20,000 euros of documented works, the capital gain is 130,000 euros and the rate for the 6 to 7 years band applies. The net proceeds are then calculated by deducting the tax, any agency fees, the loan balance and miscellaneous costs.
Costs that are often forgotten
- Mortgage release and bank charges for early repayment.
- Adviser or gestor fees for the tax return.
- Removal or restoration costs requested by the buyer.
And if I sell as a non-resident?
The rate of 10 %verified on 09/10/2026 applies after two years, with no reduction by holding period: see selling as a non-resident. For a sale within two years, see the speculation surcharge.
Work out your own case
Free simulators, built on the official values of this page.
- Capital gains simulator for selling property in Andorra (resident and non-resident)Capital gains tax, net proceeds for the seller and the tax paid by the buyer.Open
- Andorra IRPF simulator (employment, rental and savings income)Estimate your income tax with the tax-free minimum, the bonus relief and family allowances.Open
- Rental yield calculator for Andorra (gross, net, payback)Gross and net yield from your data, plus the price-per-m² estimator.Open
Frequently asked questions
Does the seller pay the transfer tax?
No, in principle it is payable by the buyer. A special agreement is possible but must be in writing.
Are the fees negotiable?
Yes, before the mandate is signed, depending on exclusivity and duration.
Can you sell a property with a loan still outstanding?
Yes. The loan is repaid out of the sale price and the bank releases the mortgage.
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.