Buying Property in Andorra as a Foreigner: What to Know in 2026

Andorra’s property market remains attractive to foreign buyers, but since 29 February 2024 (Law 3/2024, updated by the Omnibus 2 reform in 2026) a special tax on foreign real-estate investment has applied to individuals and companies who have not been Andorran residents in the past three years, or to Andorran companies with 50% or more foreign capital. Rates rose sharply after 2026, so a prior calculation is an essential step in any deal. If the property is purchased as part of an investment package for passive residency, its value must exceed €800,000. It’s essential to verify the property’s legal status, agree the terms of the arres (deposit) contract, and complete the transaction before a notary, meeting all registration formalities.