Andorra capital gains tax calculator

A capital gain of an Andorran tax resident joins the savings base and is taxed at a single 10% rate, after the savings minimum exemption of up to EUR 3,000. The same 10% applies to interest and dividends in that base, and a negative savings base carries forward ten tax periods.

The gain is the real transfer value less the acquisition value (the deed amount plus documented improvements and the acquisition taxes and costs, less deductible depreciation). It is multiplied by a holding-period coefficient from 0.8 down to 0.1 or 0.2, and a gain on property owned more than ten years is not taxed at all. A transfer under five years pays a speculative surcharge on the gain in addition to the 10%.

10% of the positive income from an Andorran property transfer, paid when the deed is granted or within 30 days of a private contract. It is credited in full against the final IRPF liability and refundable if it exceeds it, so it is a prepayment, not an extra tax.

Gains on units in a regulated collective investment undertaking are exempt, and a share gain is exempt where the transferor held no more than 25% of the entity during the 12 months before the sale, or, above that, where the securities were owned at least ten years. Shares in an entity that is half or more Andorran real estate are taxed as a property transfer instead.

The IRPF return, form 300, is filed and paid between 1 April and 30 September of the following year (the 2025 campaign ran from 1 April to 30 September 2026). Capital gains go in schedule 300-E, and gains that are exempt are not declared at all.

Andorra taxes the capital gains of individuals who are fiscal residents of the Principality, on their worldwide income whatever the payer's State of residence (2025 practical IRPF guide, section 1). A resident individual's capital gains form part of the savings base. Non-residents are outside the IRPF and fall under the separate tax on the income of non-residents, and the special regime for frontier and seasonal workers applies to their employment income; this record describes the resident treatment, and a non-resident's disposal of Andorran property is not computed here. Source: https://www.govern.ad/documents/d/guest/guia_irpf

The savings base integrates and compensates net movable capital income (interest, dividends, insurance income) with capital gains and losses, and those items net only against each other; a single IRPF rate of 10% then applies to the savings liquidation base (Law 5/2014, consolidated text, articles 30 to 32 and 38; guide sections 3.3 and 13.2). There is no progressive scale for capital gains. Source: https://www.govern.ad/ca/l/4191412

The savings base is reduced by the savings minimum exemption, a maximum of EUR 3,000, applied after movable capital income and capital gains and losses are integrated; the reduction cannot turn the savings base negative (guide section 13.4). At the 10% rate the minimum is worth up to EUR 300 of tax.

An Andorran real-property gain or loss is the positive difference between the real transfer value and the acquisition value. The acquisition value is the amount in the title deed (or the value fixed by the Administration on review), plus documented investments and improvements and the taxes and costs associated exclusively with the acquisition or the property promotion, less any depreciation that was tax-deductible during ownership (Law 5/2014 articles 24 to 26; guide section 10.2). Assimilated to Andorran property transfers are shares or participations in an entity at least 50% of whose assets are Andorran real estate or rights over it, and transfers, awards or rights arising from judicial or administrative decisions or in payment of debts. The holding-period coefficients correct the gain or loss generated over more than six years: 0.8 for a holding of more than 6 years and up to 7 years, 0.6 for more than 7 and up to 8 years, 0.4 for more than 8 and up to 9 years, and 0.2 for more than 9 and up to 10 years (guide section 10.2, as revised by Law 5/2025 of 6 March). The number of years is counted date-to-date and rounded up. A gain or loss on Andorran property held for more than ten years at the time of transfer is not integrated in the base at all.

A gain from a transfer made before five years have elapsed from acquisition is a speculative gain and pays a special surcharge on the gain, in addition to the 10%: 10% where the transfer is made before 2 years have elapsed, and 5% where the period is at least 2 years and under 5 years (guide section 13.11, transfers from 16 April 2025). The surcharge accrues when the transfer happens and has the character of a tax quota (quota de l'impost), not a substitute for the 10% IRPF computation. Source: https://www.govern.ad/documents/d/guest/guia_irpf

Exempt: gains and losses on real property located outside Andorra owned for more than ten years at the transfer are not integrated in the savings base either (2025 practical IRPF guide, section 10 "Exempció: transmissió de béns immobles situats a l'estranger", p. 59). The years are counted date-to-date and rounded up as for an Andorran property holding, so exactly ten years does not qualify and ten years and one day does; a foreign property held for ten years or less runs the same property computation as an Andorran one. Source: https://www.govern.ad/documents/d/guest/guia_irpf

A taxpayer who obtains positive income from transferring Andorran real property, or from an assimilated act, must make a payment on account of the IRPF equal to 10% of the income obtained, filed and paid to the finance ministry: simultaneously with the notarial deed, or within 30 days of a private contract. The payment on account is credited in full against the final IRPF liability (it reduces the quota diferencial and is refundable if it exceeds the liability) and is not due when the income is exempt (guide sections 13.8, 13.9 and 13.10). It is charged on the gain, not on the value of the property.

Exempt: gains and losses on shares or units in any regulated collective investment undertaking, and gains and losses on shares representing an entity's own funds where the transferor, alone or with related entities or family linked by consanguinity or adoption in the descending, ascending or collateral line up to the third degree (including the spouse and the stable partner), held no more than 25% of the entity's capital, equity, results or voting rights during the 12 months before the transfer. Where the participation was above 25%, the gain is still exempt when the taxpayer owned the securities for at least ten years before the transfer. The exemption does not apply to shares or participations in an entity at least 50% of whose assets are Andorran real estate (Law 5/2014 article 5.k; guide section 10.2). Sources: https://www.govern.ad/ca/l/4192729 and https://www.govern.ad/ca/l/4191216

A non-professional individual's disposal or conversion of digital currency produces a capital gain or loss at the moment of the disposal or conversion, taxed in the savings base at the single 10% rate with the EUR 3,000 savings minimum exempt. No holding-period exemption applies: a bitcoin held since 2013 gave no exemption on the facts of the 2025 ruling. The binding ruling CV0343-2025 holds that Law 24/2022 on the digital representation of assets does not derogate or modify Law 5/2014, so the special digital-asset regime does not displace the IRPF rules; the Department of Taxes applies only Law 5/2014 and its own binding criteria. Source: https://www.govern.ad/ca/l/4969842

A gain on the sale of the taxpayer's habitual and permanent home in Andorra is exempt where the taxpayer is an Andorran national effectively resident in the Principality or a foreigner with at least five years of legal, permanent and continuous residence, reinvests the amount received in acquiring a new habitual and permanent home in Andorra within one year, has no debts pending with the General Administration and elects the exemption; the exemption is proportional to the amount reinvested. The dwelling must have been the habitual and permanent residence for at least four continuous years, and a dwelling used as the permanent residence for more than six months and one day per calendar year qualifies (Law 5/2014 article 5; guide section 3.2).

Capital losses and negative savings bases net only within the savings base: they offset the year's movable capital income and capital gains first, and a negative savings base is carried against positive savings bases of the next ten tax periods. They never offset employment, business or property income of the general base, and no separate main-residence loss pool exists (Law 5/2014 articles 30 to 32; guide section 13.2). Sources: https://www.govern.ad/ca/l/4191412

The IRPF return (form 300, with capital gains in schedule 300-E) is filed and paid between 1 April and 30 September of the following year; the campaign for the 2025 year ran from 1 April to 30 September 2026. Gains that are exempt are not declared in schedule 300-E. Source: https://www.govern.ad/ca/w/s-inicia-la-campanya-de-la-declaracio-de-l-irpf-corresponent-al-2025