Property Buying Costs in Andorra

When you buy in Andorra there are three things to budget for: the purchase tax on the price, any foreign real-estate investment tax if you are a foreign investor, and the notary/registry (and any bank) costs. Below we explain each item in plain English and show worked examples at €300k, €500k and €1m. Figures current to November 2025. For an overview of the full purchase journey and current listings, see our Buy Property in Andorra guide, and if you also plan to move to Andorra we can align your residency and practical setup with these costs.

Purchase tax - one of these applies (never both)

• Property Transfer Tax (ITP): 4% of the price on most resales. The usual split is 3% parish and 1% Government.
• Andorran VAT (IGI): 4.5% on new-builds/first delivery from a developer. IGI replaces ITP for those sales.

Foreign real-estate investment tax (if you are a foreign investor)

Progressive bands applied to the real investment value. As a guide: 3% for your first dwelling, 5% for a second, rising for higher unit counts and certain developments. Paid before the deed; the notary checks proof of payment. Some long-term-rental projects may qualify for reliefs. We confirm the live band and any relief for your exact case.

Notary and registry

Fees are regulated and scale with price and deed complexity. As a working guide, expect a fixed part plus a small percentage of the price. On typical flat purchases this comes to the low-thousands of euros. We always obtain a written quote for your file before you set dates.

What is paid when

• Just before or at the deed: ITP or IGI (only one), any foreign-investment tax (if applicable), and notary/registry.
• After completion: only routine parish/municipal dues and, if you later rent the home, income tax on rental profit (handled on its own tax page).

Simple examples (buyer pays)

• If you buy a resale home for €300,000, you will pay Property Transfer Tax of €12,000. Notary and registry fees are usually between €900 and €2,200, so your total buyer costs are between €12,900 and €14,200. If the Foreign Real-Estate Investment Tax at 3 percent applies, add €9,000, bringing the total to between €21,900 and €23,200.
• If you buy a resale home for €500,000, the Property Transfer Tax is about €20,000. Notary and registry fees are usually between €1,200 and €2,800, so your total buyer costs are between €21,200 and €22,800. If the Foreign Real-Estate Investment Tax at 3 percent applies, add €15,000, bringing the total to between €36,200 and €37,800.
• If you buy a new-build home for €500,000, you do not pay transfer tax. You pay Andorra’s Value Added Tax at 4.5 percent, which is €22,500. Notary and registry fees are usually between €1,200 and €2,800, so your total buyer costs are between €23,700 and €25,300. If the Foreign Real-Estate Investment Tax at 3 percent applies, add €15,000, bringing the total to between €38,700 and €40,300.
• If you buy a resale home for €1,000,000, the Property Transfer Tax is about €40,000. Notary and registry fees are usually between €1,600 and €4,300, so your total buyer costs are between €41,600 and €44,300. If the Foreign Real-Estate Investment Tax at 3 percent applies, add €30,000, bringing the total to between €71,600 and €74,300.

Notes and nuances

• Some resident-only measures exist (e.g., reliefs for first homes up to a given threshold). We will confirm whether these apply to you before you commit.
• Parking spaces and storage rooms typically follow the main unit’s tax path (resale vs new build).
• Agency commission is paid by the seller in Andorra. Your payable items are the taxes above plus notary/registry and any bank costs.

How we help

• We prepare a property-specific budget showing tax route (ITP or IGI), any foreign-investment tax, and a written notary/registry quote.
• If foreign-investment tax applies, we prepare the filing and payment proof and align it with your deed date.
• We coordinate with your bank (if financing) so all valuations and approvals are ready for signing.