How much transfer tax do you pay in Navarra?

The general rate for buying a resale home is 6%. A single rate on the whole value.

What if I buy a new build in Navarra?

You will pay IVA at 10% plus stamp duty, whose general rate is 0,5%.

What value is it calculated on?

Since Ley 11/2021 the taxable base is the Catastro reference value whenever it exceeds the price stated in the deed. The Constitutional Court upheld this unanimously in its ruling 13/2026 of 12 February. If the reference value is lower, the declared price applies.

Transfer tax in Navarra

General rate of 6% when buying a resale home. A single rate on the whole value.

Calculate your transfer tax

Autonomous community

Purchase price

Catastro reference value (optional)

The tax office calculates the tax on the reference value whenever it exceeds the price you pay.

It is a new build (you pay VAT instead of transfer tax)It will be my main home

Does any of this apply to you?

Two or more childrenSmall or depopulating municipality

Transfer tax (ITP)

€12,000

General rate · 6.00% on €200,000

You are close to a lower rate

Municipality at risk of depopulation

€8,000

Only for small or depopulating municipalities.

Household with two or more children

€10,197

Only for households with two or more children.

The transfer tax is only one part. What can really cost you money are charges, debts and differences between the listing and the Catastro.

Analyse the property with AI

This calculation is indicative and may contain errors. The rates come from , reviewed on . Always check the information with a qualified professional before making important decisions.

Reduced rates in Navarra

Household with two or more children

5% up to €180,304 · 6% from €180,304

The household must include two or more children.
You must acquire full ownership of the home.
No household member may own more than 25% of another home in Navarra.
The 5% applies to a maximum of €180,304 per household and home; the excess goes at 6%.

Municipality at risk of depopulation

The municipality must be declared at risk of depopulation by foral order.
You must acquire full ownership and use it as your main home.

Frequently asked questions

How much transfer tax do you pay in Navarra?: The general rate for buying a resale home is 6%. A single rate on the whole value.
What reduced rates are there in Navarra?: Household with two or more children: 5% up to €180,304 · 6% from €180,304. Municipality at risk of depopulation: 4%.
What if I buy a new build in Navarra?: You will pay IVA at 10% plus stamp duty, whose general rate is 0,5%.
What value is it calculated on?: Since Ley 11/2021 the taxable base is the Catastro reference value whenever it exceeds the price stated in the deed. The Constitutional Court upheld this unanimously in its ruling 13/2026 of 12 February. If the reference value is lower, the declared price applies.

Source

Decreto Foral Legislativo 129/1999 (TR del ITPAJD de Navarra), arts. 8 y 22. Last reviewed: 9/6/2026.

Read the official text

Transfer tax in other regions

Álava Andalucía Aragón Asturias Bizkaia Canarias Cantabria Castilla y León See all 21

And what the deed does not say?

You can calculate the tax. Charges, the seller's debts or square metres that do not match the Catastro, you cannot. Our AI reviews them and explains it to you.

Analyse a property