The ladder runs 25%, then 40%, then 45%, then 50%.
47%at the top of the ladder
The ladder runs 19%, then 24%, then 30%, then 37%, then 45%, then 47%.
Capital gainswhen you sell
16.5%a flat rate on the gain
The gain is free of tax altogether once the property has been held 5 years.
Added to your other income
There is no separate rate: the gain is stacked on your other income in Spain and taxed in the bands it reaches.
Freeholt does not model a general income ladder for Spain, so the bands it joins are not shown here.
3% of the sale price is held back at settlement from a non resident seller. It counts against the bill rather than adding to it.
Annual property taxevery year you hold it
1.3%a year on the property value
0.66%a year on the assessed value
Charged on the official assessed value rather than the market price, which is typically nearer 50% of it.
Duty on purchaseone off, on the way in
12%averageof the price, on average
This headline is a national average. The published rule is regional or banded, so enter a price to see what it actually charges.
Registration duty is REGIONAL, and the own home gap is the widest in Europe: Flanders charges 12%, or 2% on a sole own home (1% for a protected monument), so on a EUR 500,000 house the question is worth EUR 50,000. Wallonia charges 12.5%, or 3% on an own and sole home for deeds from 1 Jan 2025. Brussels charges 12.5% but exempts the first EUR 200,000 of the price (worth EUR 25,000) if the purchase does not exceed EUR 600,000. A cliff, not a taper. Every reduced rate needs the buyer to be a natural person and to actually live there: 3 years to take up domicile in Flanders and 1 year of residence, 3 years of residence in Wallonia, 5 in Brussels; fail and the difference is clawed back. A new build from a developer carries 21% VAT on the building instead. Precompte immobilier is charged on INDEXED CADASTRAL INCOME, not market value, and the ~1.3% of market rate used above looks about three times too high. The rate stack is 3.97% (Flanders) or 1.25% (Wallonia, Brussels) of indexed cadastral income, multiplied up by provincial and municipal opcentiemen to roughly 44 to 66% of that base. Art. 478 CIR/92 bridges the bases: cadastral income is 5.3% of the 1975 value, and market value is divided by the year's correction factor (16.694 for 2026) to reach it, then indexed (2.3 for 2026). On a EUR 300,000 home that is an indexed KI near EUR 2,190, so about 0.3% of market value in Flanders and 0.4% in Wallonia and Brussels. The rate is left as it stands rather than moved on this pass; see the country profile note, which states the same arithmetic to the reader.
8%averageof the price, on average
This headline is a national average. The published rule is regional or banded, so enter a price to see what it actually charges.
ITP on a resale is set by the autonomous community and priced per region (ES_ITP_BY_COMMUNITY, with Catalonia on its own progressive ladder): 4% in the Basque Country to 13% at the top of the Catalan scale. A NEW build is outside ITP and pays 10% IVA plus AJD instead. ITP on resale is regional (~6 to 13%); new builds pay 10% VAT + ~1.5% AJD. IBI ≈0.4 to 1.1% of the valor catastral. Enter the cadastral value for an exact figure (≈50% of market assumed otherwise). A PROPOSED 100% non EU buyer surcharge is not law and not computed.
House pricesaverage change a year, last ten years
3.8%a year, on its own national series
The last 5 years: 2021 +5.9% · 2022 +4.6% · 2023 +2.8% · 2024 +2.8% · 2025 +3.5%.
Source: BIS residential property prices, nominal, national, local currency, fourth quarter over fourth quarter (FRED mirrors it as Q<CC>N628BIS).
6.4%a year, on its own national series
The last 5 years: 2021 +6.3% · 2022 +5.5% · 2023 +4.3% · 2024 +11.3% · 2025 +12.9%.
Source: BIS residential property prices, nominal, national, local currency, fourth quarter over fourth quarter (FRED mirrors it as Q<CC>N628BIS).
The same purchase in both
Belgium, on €860,230
€103,228Duty on the way in
€11,183Annual property tax
Spain, on €860,230
€68,818Duty on the way in
€2,839Annual property tax
Priced at $1,000,000, converted at rates of 2026-09-08 and held there so the example does not drift.
This is the country. Your own price, loan and years held are the other half.