Every region at a glance
| Region | ITP Rate | Type |
|---|---|---|
| País Vasco (Basque Country) | 4% | Flat |
| Madrid | 6% | Flat |
| Navarra | 6% | Flat |
| Canary Islands | 6.5% | Flat |
| Andalusia | 7% | Flat |
| La Rioja | 7% | Flat |
| Murcia | 7.75% | Flat |
| Galicia | 8% | Flat |
| Aragón | 8–10% | Progressive |
| Asturias | 8–10% | Progressive |
| Castilla y León | 8–10% | Progressive |
| Extremadura | 8–11% | Progressive |
| Cantabria | 9% | Flat |
| Castilla-La Mancha | 9% | Flat |
| Valencia | 9% | Flat |
| Balearic Islands | 8–13% | Progressive |
| Catalonia | 10–13% | Progressive |
Rates as of 2026. Sorted by rate. País Vasco has its own foral tax system — 4% for residential, 7% for other property.
Cheapest regions
Madrid and Navarra at 6% are the clear winners. For investors, Madrid’s combination of low ITP and strong rental demand (5-6% gross yields in the city) makes it one of the most efficient markets in Spain for acquisition costs.
Canary Islands at 6.5% is also attractive — especially for holiday rental investors targeting Tenerife or Gran Canaria.
Andalusia at 7% covers the entire Costa del Sol (Málaga, Marbella, Fuengirola) — Spain’s most popular market for foreign property buyers.
Most expensive regions
Catalonia tops out at 13% for properties above €1.5 million. Even mid-range properties pay 10%. On a €500,000 apartment in Barcelona, that’s €50,000 in ITP alone — compared to €30,000 for the same value in Madrid.
Valencia charges 9% on the headline general resale rate reflected in our calculator from June 2026 (rates can change — always confirm against the Consell / DOGV tariff table for your purchase date).
Cantabria charges 9% — one of the higher flat rates, though it’s a less common market for foreign investors.
Progressive brackets
Several regions use progressive brackets — higher rates on higher property values. Here are the main ones:
Catalonia
| Property value | Rate |
|---|---|
| Up to €600,000 | 10% |
| €600,001 – €900,000 | 11% |
| €900,001 – €1,500,000 | 12% |
| Above €1,500,000 | 13% |
Balearic Islands (Mallorca, Ibiza, Menorca)
| Property value | Rate |
|---|---|
| Up to €400,000 | 8% |
| €400,001 – €600,000 | 9% |
| €600,001 – €1,000,000 | 10% |
| €1,000,001 – €2,000,000 | 12% |
| Above €2,000,000 | 13% |
Aragón
| Property value | Rate |
|---|---|
| Up to €400,000 | 8% |
| €400,001 – €450,000 | 8.5% |
| €450,001 – €500,000 | 9% |
| €500,001 – €750,000 | 9.5% |
| Above €750,000 | 10% |
Asturias
| Property value | Rate |
|---|---|
| Up to €300,000 | 8% |
| €300,001 – €500,000 | 9% |
| Above €500,000 | 10% |
Castilla y León
| Property value | Rate |
|---|---|
| Up to €250,000 | 8% |
| Above €250,000 | 10% |
Extremadura
| Property value | Rate |
|---|---|
| Up to €360,000 | 8% |
| €360,001 – €600,000 | 10% |
| Above €600,000 | 11% |
These are progressive — you only pay the higher rate on the portion above each threshold.
What else you pay
ITP is the biggest cost, but it’s not the only one. On top of ITP, expect:
- Notary fees: ~0.3–0.5% (regulated, scales with price)
- Land Registry: ~0.2% (regulated)
- Lawyer: ~1% (strongly recommended, especially for foreign buyers)
- Gestoría: €300–600 (administrative agent)
Total acquisition costs including ITP typically run 8–15% of the purchase price depending on your region.
Important: ITP applies to resale properties only. New-build properties pay IVA (10%) + AJD (0.5–1.5%) instead — a completely different tax structure.
Reduced rates
Several regions offer reduced ITP rates for specific buyers:
- Andalusia: 6% for first-time buyers on properties under €150,000
- Galicia: Reduced rates for buyers under 35
- Valencia: Reduced rates for large families and disabled buyers
- Navarra: 5% for properties under €180,000
These reductions typically require proof of residency and are not available to non-resident investors.
Calculate your total costs
Our Spain calculator models ITP for all 17 regions — select your autonomous community from the Region dropdown. It also calculates notary fees, legal costs, ongoing expenses, and capital gains tax with progressive brackets.