Andorra Capital Gains Tax
Detailed capital gains tax rates and rules for Andorra in 2026.
Capital GainsEUR
Capital gains are technically included in income tax at 10%, but extensive exemptions apply. Gains on assets held for more than 10 years are fully exempt. The effective capital gains burden is minimal or zero for long-term holders.
Standard Rate
0%
Exemptions
- Capital gains from the sale of shares held for more than 10 years are exempt
- Capital gains on real estate held for more than 10 years are exempt
- Gains from sale of principal residence are partially exempt
How Andorra Capital Gains compares
Andorra’s capital gains tax rate of 0% is the 154th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Europe’s regional average of 17.8%.
Andorra
0%
Europe average
17.8%
Global average
13.8%
