Selling a property in Andorra as a non-resident: taxes and procedure

What applies to you

The steps

1. Appoint an adviser on the ground: a lawyer or gestor, who can also represent you under a power of attorney.
2. Gather the documents: see the list.
3. Calculate and prepay the tax before the deed: see the simulator.
4. Sign at the notary's office (in person or by power of attorney).
5. Arrange the repatriation of the funds with your bank: see the non-resident bank account.

And in France?

A French national who remains tax-domiciled in France must declare their worldwide income. The treatment of the Andorran capital gain depends on your tax domicile and on the treaty between France and Andorra. See leaving France for tax purposes and have your case validated before signing.

A recent change to be aware of

Until 2023, the real estate capital gain of a non-resident was not subject to non-resident income tax but to another tax on transfers of real estate assets. Since 2024, the gain falls under the IRNR, with a rate of 15 %verified on 09/10/2026 before two years and 10 %verified on 09/10/2026 after two years. The sliding scale based on length of ownership no longer exists for non-residents: a property held for a long time is therefore taxed more heavily than it would be for a resident.

The calculation basis

The basis is the difference between the actual sale value and the acquisition value. The adjustment rules that apply to residents (depreciation, investments) should not be assumed to be identical: have your calculation checked by an adviser on the ground.

Comparing with resident status

If you are hesitating between selling before or after your departure, see selling to leave Andorra.

The French side

If you are a French tax resident, the sale of a property located in Andorra must also be examined under French law and the treaty: see the France–Andorra treaty.