The percentages below are from a Govern.ad news note of 26 February 2026 and Decret 58/2026. Confirm the live test with the Government, a notary and an AGIA-registered agent.

Who typically needs authorisation

Official Government publications describe prior administrative authorisation for foreign investment in real estate. In the Government’s own statistical yearbook the cases include a non-resident individual who is not Andorran, and a resident who cannot show three years of effective and permanent residence within the ten years before the application, subject to international conventions. Treat that as a map, not the current legal test. The operative text is the foreign-investment law and its regulations, as applied by the Register of Foreign Investments.

The Government has published a regulation on foreign investment giving effect to Law 5/2025, and a later update to the foreign-investment property tax under Law 2/2026. The 26 February 2026 news note states that this tax moves from 3% to 6% on a first property, and from 5% to 10% on a second home. Decret 58/2026 treats as taxpayers non-residents and residents who cannot show three or more years of effective and permanent residence in the ten years before the application (study absences aside). Read the current regulation for exemptions and the 10% band.

Applications for related company and investment filings are described as going through the Government’s service counters or e-tramits.ad. A notary formalises a completed purchase.

Use a licensed agent

Estate agents must be authorised and listed by AGIA. We list only member firms that publish their own sites, in the directory. This site does not invent houses or prices. See how we will list homes.

Housing for a residence file

Immigration pages ask for proof of accommodation: a lease, a title, or another accepted certificate. Buying can satisfy that, once the investment and the notarial deed are in order. The permit itself is still an immigration application. Parish context: the seven parishes. Selling later is a plusvàlua and IRPF question. See tax residence. A house is not a permit. A longer 2026 reading sits on buying property in 2026.

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