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Andorra: Personal Taxation

Municipal Taxes

A resident of Andorra registers with the parish (Comu) where he rents or owns the property in which he lives. This entails liability to taxes and property rates imposed by the parish. Percentages charged vary according to the parish.

There are a number of headings under which charges are imposed:

  • 'Foc i Lloc' (meaning hearth and home) and 'Serveis' (services) rates are general rates payable by heads of household, may vary according to the size of the household, and may be more for absentee owners; on average, they amount to EUR150 per year;
  • Property ownership tax is levied on each property owned (flat, house or chalet) and averages around EUR100 per property;
  • Rental tax is levied by some parishes on rental income received at around 3%;
  • Property acquisition tax is payable when property is bought (not inherited) and varies quite widely: often it is 1% or 2% of acquisition cost, but is sometimes levied per square metre.

 

 

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