Andorra Property Capital Gains (Plusvalua) Tax Calculator
Calculate your capital gains tax liability when selling real estate in Andorra under the Impost sobre les Plusvalues en les Transmissions Patrimonials Immobiliaries. Andorra uses a degressive tapering system starting at 15% for properties sold within the first year, reducing gradually year-by-year down to 0% after 12 years of ownership. Model allowable renovation deductions and primary residence reinvestment exemptions.
Transaction & Ownership Period
Tax & Net Gain Summary
Gain Computation & Deductions
| Financial Component | Amount (€) | Statutory Rule |
|---|
Andorra Plusvalua Real Estate Tax Framework
The Andorran real estate capital gains tax law (Llei de l'impost sobre les plusvalues en les transmissions patrimonials immobiliaries) is structured to stimulate long-term property investment and penalize short-term flipping:
Degressive Tapering Rate Schedule
- Less than 1 Year: 15% maximum rate.
- Years 1 to 10: Decreases by 1% per completed year (14% down to 6%).
- Years 10 to 11: Drops to 4%.
- Years 11 to 12: Drops to 2%.
- 12+ Years: 0% Tax Exemption (Complete tax-free status for long-term owners).
- Primary Residence Exemption: When a resident sells their sole primary home and reinvests the full net proceeds into another primary home in Andorra within 6 months, the capital gain is 100% exempt from plusvalua.
📊 Principality Statutory Wage & Tax Breakdown Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (EUR) |
|---|---|
| Primary Net / Statutory Payable Amount | 0,00 € |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Pyrenean Fiscal & Labor Relations Code Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.