Buying property in 2026

Not legal, tax or immigration advice. Confirm every figure on Govern.ad and the BOPA before you transfer money or file.

Companion to the live purchase page, Buying as a non-resident. Official rates on that page win if the two differ.

Anyone can look at flats on Idealista. The part that surprises people in 2026 is the stack of tax and authorisation sitting on the price. A long-standing resident paying 4% transfer tax and a newcomer paying 4% plus 6% or 10% foreign-investment tax are not in the same market.

Two taxes

Tax	What it is
ITP	Generally 4% of the deed price on second-hand property: 1% to the State, 3% to the parish. Paid by the buyer at the notary.
IIEI	Llei 3/2024, rates raised by Llei 2/2026 from 13 February 2026. Government summary: 6% on the first qualifying acquisition, 10% from the second or where the investment exceeds the single-home limits. Applies to non-residents and to residents who cannot show three years of effective residence in the previous ten (study absences can count). Paid on top of ITP.

The Government’s 26 February 2026 note on Decret 58/2026 is the public summary of those IIEI rates.

Worked example

A non-resident buying a first home at €1,000,000: €40,000 ITP + €60,000 IIEI = €100,000 before notary, registry and agency. Confirm the exact taxable base with the notary. Do not use this as a quote.

Exemptions exist. February 2026 regulation simplified how exemptions are shown to the notary. If you think you are exempt, get that in writing before you reserve.

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. A notary formalises a completed purchase. Use an AGIA-registered agent. We list member firms that publish their own sites in the directory. This site does not invent houses.

What the market actually did

Official 2025 figures: flats averaged about €4,547 per square metre at year end, with large parish gaps. Escaldes-Engordany led both price and a sharp rise in transactions. Asking prices on portals in August 2026 sat higher than completed averages. Treat portal medians as asking, not sold. Non-resident purchases jumped after the earlier moratorium; the State then doubled the foreign-investment tax.

Parish snapshot

Parish	What it is, for a buyer
Andorra la Vella	The capital. Ministries, banks, the daily errands. Smaller streets, not a ski village.
Escaldes-Engordany	Joined to the capital. Hospital, thermal water, a broader residential grain. Led 2025 price and transaction rise.
La Massana	Western valleys. Pal and Arinsal for ski; the village itself is more year-round.
Ordino	Northern, quieter, more woodland than shop front. A short drive for larger errands.
Encamp	Working parish on the road to Grandvalira. Pas de la Casa is a different, frontier proposition.
Canillo	High eastern valley. Soldeu and El Tarter in winter; further from the ministries.
Sant Julià de Lòria	Southern gate on the Spanish road. Lower, less alpine, closer to Catalonia.

Portal samples move daily. We do not publish live asking prices here. Parish character for people who have to stay is on Where to live if you must stay.

If the house is also the passive investment

Read Passive residency in 2026. A unit under €800,000 does not carry the file. A house you never sleep in does not carry the 90 days.