The ladder runs 19%, then 24%, then 30%, then 37%, then 45%, then 47%.
Capital gainswhen you sell
0%No tax on residential gains
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
Charged on rental value
Assessed on the annual rental value rather than the capital value, on a progressive scale.
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
4.3%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.
Ad valorem stamp duty on the WHOLE consideration, priced from the IRD ladder (HK_AVD_RESIDENTIAL): $100 to HK$4m, rising to 4.25% above HK$21.74m and 6.5% above HK$109,574,470 under the Stamp Duty (Amendment) Ordinance 2026, effective 26 Feb 2026. ALL cooling surcharges abolished 28 Feb 2024, so a foreign buyer pays the same. Rates ~5% + government rent 3% of rateable value (~0.2% of price used).
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
0.4%a year, on its own national series
The last 5 years: 2021 +3.7% · 2022 −13.6% · 2023 −7.3% · 2024 −8.1% · 2025 +2.5%.
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
Hong Kong, on HK$7,840,493
HK$235,215Duty on the way in
HK$15,681Annual 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.