Property ownership tax in Andorra: how it works and how rates vary by parish

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🌍 A communal tax every property owner should know about

Andorra does not have a national property tax like Spain, France or other countries. Instead, each parish sets its own real estate ownership tax. It is a communal levy, mandatory for all owners —residents and non-residents— and payable simply for holding a property registered in the parish.

➤ If you want to understand how Andorra’s territorial structure works, you can read The parishes of Andorra: structure, functions and territorial characteristics.

This tax is the functional equivalent of a property tax, but with one essential difference: it does not depend on the market value of the home, but mainly on its surface area and use (residential, commercial premises, office, parking, annexes…).

This structure makes the tax generally lower than in other countries, yet it still has a direct impact on the real return of a property, especially for investors.

➤ If you also own a rented property, you may find the article Tax on rental income in Andorra useful.

🧩 What exactly does this tax cover?

The taxable event is simple: owning a piece of real estate. Whether the property is occupied, empty or used for economic activity, the tax applies in the same way. Car parks, storage rooms, warehouses, plots of land and auxiliary buildings are also included.

Ownership may be full ownership, bare ownership or other real rights. Any person or company listed as the owner is liable.

💰 How is it calculated in Andorra?

Although each Comú has its own system, the functioning shares a common principle: annual charges calculated on the basis of surface area —built, usable or cadastral— and differentiated depending on the use of the property. Some parishes establish minimum charges; others apply specific rates by category.

Unlike other jurisdictions, there is no link to the real or market value of the property, nor any correction coefficient for zone or luxury. This simplicity is one of the defining traits of the Andorran model.

🏘️ How it works in each parish (2025)

Each Comú applies the real estate ownership tax according to built surface area and the brackets laid down in the local ordinance. Rates vary depending on whether it is a primary residence (sole ownership) or another type of property. Charges are expressed in €/m² and settled annually.

🏙️ Andorra la Vella - Rates 2025

The Comú applies the tax according to built surface area and usable surface. Rates vary depending on use: homes, commercial premises, offices, car parks and other annexes. Annual charges are set per square metre, with a voluntary payment period each year.

Built property (€/m²):

• 0–250 m²: 0.611 €/m²
• 251–500 m²: 0.982 €/m²
• 501–1,500 m²: 1.232 €/m²
• 1,500 m²: 1.470 €/m²

Primary residence (sole ownership):

• 0–100 m²: 0.371 €/m²
• 101–250 m²: 0.490 €/m²
• 251–500 m²: 0.982 €/m²
• 501–1,500 m²: 1.232 €/m²
• 1,500 m²: 1.470 €/m²

For example, a 120 m² primary residence would pay €44.62, and if it is not a primary residence, €73.32.

💧 Escaldes-Engordany - Rates 2025

The tax applies according to built surface area and follows a simple scheme with two main brackets, as well as a reduced rate for agricultural or livestock uses.

Applicable rates:

• 0–100 m²: 0.65 €/m²
• 100 m²: 0.75 €/m²
• Agricultural/livestock: 0.30 €/m² (100% reduction if registered as an active exploitation)

⛰️ La Massana - Rates 2025

The tax is calculated based on the total surface area of the property, with a single rate for all uses and annexes calculated at a reduced percentage.

Applicable rates:

• 2.80 €/m², with a minimum of €3 per unit
• Annexes (garages, storage rooms): 40% of surface area

🌲 Ordino - Rates 2025

Ordino applies a linear and clear model, with a general rate per surface area and a reduced rate for certain properties or situations.

General rate:

• 0.80 €/m²

100% reduction if agricultural/livestock (REA)

Reduced rate 0.32 €/m² for:

• properties in ruin
• tanks, signal repeaters, cemeteries
• bordes rebuilt according to regulations

🏞️ Encamp - Rates 2025

Encamp uses a single rate for built surface area, with a reduction for annexes. The location index is the same for the entire parish.

Applicable rates:

• 0.59 €/m²
• Annexes: 40% of surface area
• Location index: 1 (single)

🌄 Sant Julià de Lòria - Rates 2025

Sant Julià applies a single rate for built surface area. Terraces, car parks and storage rooms count up to a maximum of 40%. There is no distinction by use (residential, commercial or otherwise).

Applicable rates:

• 0.63 €/m² (base: built surface area, annexes at 40%)
• Reduction: 100% for agricultural/livestock (REA)

🏔️ Canillo - Rates 2025

The parish sets no tax on real estate ownership.

📌 What really matters for owners and investors

Every property owner will need to account for this tax as a fixed annual cost, which will vary depending on the parish and property type. It is usually moderate, but it forms part of the real profitability calculation, especially when comparing investments between parishes or considering acquiring a property for tourist or commercial rental.

In the corporate environment, holding companies and family offices include it in their internal asset depreciation and maintenance calculations.

It is the least significant tax related to real estate, so if you wish to review all applicable taxes, you can refer to the article Taxes when buying property in Andorra: fiscal impact, real costs and how to optimise your purchase.

Likewise, if you are considering purchasing a property, we recommend reading the article Buying property in Andorra: real risks and how to protect your investment, which examines all the relevant aspects in detail.

📬 Contact us

If you still have questions or would like to analyse the fiscal impact of your real estate assets with professional insight and technical rigour, you can book your confidential meeting just below or contact us through our form. We will be pleased to assist you.

Last updated: December 2025