Andorra's Empty Flats Tax Revenue Surges to €42,875 in 2025

Andorra's tax on empty flats has generated €42,875 in revenue through the first three quarters of 2025, equivalent to taxing just over 428 square metres of housing at the current rate of €100 per square metre.

The figure, drawn from the government's budget settlement as of 30 September, marks a sharp rise from the full-year total of €8,400 in 2024, which covered under 170 square metres—or roughly two or three flats. The increase stems largely from a tax rate hike implemented in mid-April under the Law for Sustainable Growth and the Right to Housing, often called the omnibus law. This doubled the levy from €50 to €100 per square metre, the fourth adjustment since the tax launched in 2022.

Originally set at €5.05 per square metre, the rate rose to €10 in 2023 and €50 in 2024 via legislation that also extended rental contract renewals. Despite these changes, revenue has remained low, underscoring the tax's limited success in pushing empty properties onto the rental market.

No settlements were recorded until 30 June, meaning all 2025 collections so far reflect the new rate. The volume of taxed space stays modest compared to estimates of vacant housing stock. Officials have yet to release data on whether additional omnibus law measures, such as mandatory transfers of long-vacant flats, will boost compliance in coming months.