The IEI rate: 6% and 10%
The tax on foreign real-estate investment is computed in bands by how many property units the investor has accumulated, not by the value of the deal.
The two bands
The first property unit is taxed at 6% of the real value of the investment; the second and any beyond it, at 10%. The rates can be changed each year by the budget law: Llei 2/2026 (Òmnibus II) was precisely the text that doubled the first band, from 3% to 6%.
SourceLlei 3/2024, art. 8.1 and 8.4 (as drafted by Llei 2/2026)
How units are counted
The band follows the investor's total number of property units, including foreign investments already formalised since the law came into force. Once the top rate is reached, every later investment is taxed at it. Units held by linked persons and entities are summed to set the rate.
Annexes are not units
A single-family home, flat, apartment or studio carries its annexes within the same unit, up to three parking spaces and three storage rooms or similar per dwelling. Above that allowance, the annexes are no longer covered by the first band.
SourceLlei 3/2024, art. 8.1.a
The 90% rebate
Putting the dwelling to affordable rental as a habitual and permanent residence for at least ten years rebates 90% of the tax. Changing its use before then means repaying the rebate plus late-payment interest. Rent-to-own and leases between linked entities are excluded; prior notice to the ministry and annual proof are required.
Exempt transactions
The IEI is nil on acquisitions by inheritance, those arising from the liquidation of the matrimonial property regime or from divorce, contributions of property to family companies within the second degree, gifts between spouses or relatives within the second degree, and the extinction of financing through the enforcement of security. Business use that creates jobs and is maintained for ten years has its own regime, with a separate application and annual proof. No exemption removes the duty to declare.
This case, calculated
The simulator applies these rules to the buyer's actual profile and returns the amount, the caps and the documents.
Informational content, prepared from the legal texts consulted in July 2026. Rates and thresholds may be changed by the annual budget law.