Corporate DeskSign inSign up

Property

Andorra — Property: Property Taxes

The property transfer tax in Andorra, per the Govern d'Andorra tax guidance. Other property taxes are not covered by these pages.

VerifiedGovernment / official sourceGovern d'Andorra - Impost sobre transmissions patrimonials immobiliaries (ITP)Last reviewed: 2026-10-27

Key facts

  • The ITP taxes onerous transfers of real estate between living persons, and the creation of real rights other than mortgages and similar security.
  • The total rate is 4%: a state rate of 1% plus a municipal rate set by each comu, currently 3% in all parishes.
  • When the transfer is made by public deed the taxable base is the value declared in the notarial deed, which the Administration can verify.
  • A first-home exemption applies to individual buyers who are Andorran with effective residence, or foreigners with 5 years of legal, permanent and continuous residence in the last 10, for a property worth up to EUR 600,000.
  • The exemption also requires annual income under four times the annualised minimum wage for one buyer (EUR 73,215.84 from 1 January 2026) or six times for several buyers, rising by 20% with a disability.

Steps

  1. Registering Property — Ensure the property is registered with the Andorran Registry of Property and Real Rights.

← Back to Andorra guides