Country tax profile · 2026
Andorra capital gains tax
Applies
capital gains tax for individuals
How Andorra taxes capital gains
10% general (0%/5%/10% via IRPF savings base); exempt if seller holds <25% of a company; real-estate transfer gains taxed separately 1%-15% decreasing with holding years
Compiled by MyNomadWorld for Andorra and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Andorra compares
57 of 197 countries we track have no capital gains tax for individuals. Andorra is not one of them.
Who is a tax resident of Andorra?
Residing in Andorra 183+ days per year, or having the main centre of economic interests in Andorra.
Related Andorra taxes
Moving to Andorra?
Get matched with a vetted Andorra tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Andorra capital gains tax FAQ
What is the capital gains tax rate in Andorra?
10% general (0%/5%/10% via IRPF savings base); exempt if seller holds