Selling your home to leave Andorra: status, tax and timeline

The right order

1. Decide the timeline: sell before or after your residency ends? Your status affects the tax: see selling as a non-resident.
2. Assess the exemption for the permanent residence: see exemption.
3. Prepare the bank: the account and the transfer authorisations.
4. Plan the taxation of the country you are moving to: if you return to France, see tax domicile.
5. Appoint an adviser on the spot if you leave before the deed.

Compare resident and non-resident

The decisive point: the holding-period scale exists only for residents

For a non-resident, the rate is 10 %verified on 09/10/2026 after two years, with no reduction. A property held for more than five years is therefore taxed far less if the sale takes place before residency is lost. This is the main reason to think about the sale date before setting the departure date.

A comparative example

For a gain of 100,000 euros on a property held for 8 years and 6 months, the tax is 2 %verified on 09/10/2026 of the gain for a resident, i.e. 2,000 euros, against 10 %verified on 09/10/2026 for a non-resident, i.e. 10,000 euros.

What remains to be organised

• The permanent residence exemption may apply if you reinvest in Andorra: see exemption.
• The taxation of the country you are moving to. In France, the sale of an Andorran property by a new tax resident must be examined: see leaving France.
• The bank account and transfers, to be arranged before departure.
• The power of attorney if the sale is signed after departure.

Do not decide in a hurry

Compare the scenarios in writing (sale before departure, sale after, letting in the meantime) with a tax specialist. The simulator gives the order of magnitude, but not the decision.