The ladder runs 10%, then 12%, then 22%, then 24%, then 32%, then 35%, then 37%.
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
Added to your other income
There is no separate rate: the gain is stacked on your other income in the United States and taxed in the bands it reaches.
The ladder it joins runs 10%, then 12%, then 22%, then 24%, then 32%, then 35%, then 37%.
15% of the sale price is held back at settlement from a non resident seller. It counts against the bill rather than adding to it.
A further 3.8% applies to the part of the gain above $200,000.
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
1.1%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
1.5%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.
There is no federal purchase tax, and the state and county transfer taxes are mostly the SELLER's. By statute in some states, by settled convention in most. Only what a statute puts on the BUYER is priced: New York's mansion tax (1% of the whole price on a residential sale of USD 1m or more, grantee liable), New York City's supplemental tax on top of it (to 3.9% at USD 25m, per TP 584 NYC I), and DC's recordation tax (1.1% below USD 400k, 1.45% on the whole amount at or above). Texas is zero because its Constitution forbids a transfer tax outright (art. VIII s 29, effective 1 Jan 2016). Everywhere else falls back to a blended 1.5% national proxy that most buyers will not actually pay, and says so. We do not model who CUSTOMARILY pays, because that is negotiating convention rather than law and varies by county and by contract. Annual property tax and state income tax are modelled separately and per state (see US_STATES), including Prop 13 style acquisition value caps.
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
4.3%a year, on a borrowed indicative series
The last 5 years: 2021 +8.0% · 2022 +2.0% · 2023 +3.0% · 2024 +3.0% · 2025 +3.0%.
Source: New York metropolitan home prices.
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
United States, on $1,000,000
$15,000Duty on the way in
$11,000Annual 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.