Update, 31 August 2026 — Law 2/2026 ("Omnibus II"), in force since 13 February 2026, replaced the brackets described below with two rates: 6% for a first property, 10% beyond or where thresholds are exceeded. The prior-authorisation regime remains. Our analysis: Andorra's Omnibus II: what Law 2/2026 changes.

Key points

  • Foreign real estate investment in Andorra requires PRIOR administrative authorisation (Law 10/2012, as amended by Law 3/2024; implementing Decree 76/2024).
  • Administrative silence means refusal: no decision within two months (extendable) = deemed rejected. A €300 filing fee applies.
  • Since 2024, a specific tiered tax applies: 6% (1st unit), 6% (2nd), 8% (3rd), 10% (4th and beyond).
  • A payment on account is due before the favourable resolution; the notary cannot execute the deed without proof of settlement.
  • A 90% rebate exists for affordable housing rented as a main residence for at least ten years.

Who falls within the regime?

Non-resident individuals, residents with under three years' uninterrupted residence, foreign entities, and Andorran companies with 5%+ foreign participation. Indirect acquisitions count: buying into a company whose assets are 50%+ Andorran real estate triggers the same regime.

How does prior authorisation work?

The 2024 reform inverted the silence rule: without a decision within two months (extendable), the application is deemed REFUSED. A €300 fee accompanies the filing.

How is the tax computed?

Cumulative tiers by number of units acquired: 6%, 6%, 8%, then 10%. Payment on account before the resolution; final self-assessment before the deed. Notaries may not execute without proof of settlement.

Any relief?

A 90% rebate for housing rented as a permanent main residence for ten years minimum — fully clawed back with interest if the use changes.

Authorisation timeline, tax in the financing plan, documented funds: these three disciplines shape how we operate in the Principality. Article d'information générale, vérifié à la date de publication. La réglementation évolue : chaque opération appelle l'analyse de conseils locaux habilités.