Tables/ New building tax obligations for 119 cadastral zones in districts revealed

2025-07-28 08:10:00, Aktualitet CNA

Tables/ New building tax obligations for 119 cadastral zones in districts

Despite the increase in reference prices for the sale and purchase of apartments proposed by the Ministry of Finance, citizens of the municipalities of Fushë-Arrëz, Bajram Curri, Vau i Dejës and further Çorovodë, Kuçova or Klos will continue to pay less for the residential building tax than other cities.

Residents of tourist cities, including Durrës and its surrounding areas, Himara, Radhima and Lungomare in Vlora, Konispoli and Saranda will be charged more. While the highest tax for urban areas is expected to be for residents of the city of Korça, the Kamza area, followed by cities such as Fier and Shkodra.

"Monitor" reveals calculations of how much the residential building tax liability will increase for 119 cadastral zones in the country's 12 regions, following the proposed changes to increase reference prices.

Based on the methodology for calculating the building tax, it results that at the national level, the obligations for family members in the districts will increase to the same levels as the references.

So from 0.2%, which will be the lowest increase in the obligation for families in Pogradec, to 224%, which will be the highest level of increase in the obligation, for residents who will reside on the island of Sazan.

Until now, the island of Sazan has not been habitable. The latter is included for the first time as a cadastral area in the map of the methodology for calculating the building tax, following the presentation of the development of a residential project by the company Affonity Partners of entrepreneur Jared Kushmer, son-in-law of President Donald Trump.

From the calculations, it results that the increase in housing tax liabilities for families in the districts will be at the same level as the increase in reference prices.

Since the basis for calculating the value of the apartment is the reference prices. While the tax rate at the national level is 0.05% of the value of the apartment. Municipalities have the right, by decisions of the Municipal Council, to increase or decrease the tax rate up to 30%.

Even for the 32 cadastral zones of Tirana, families' building tax obligations increased from 5 to 76%, at the same levels that reference prices increased in July 2023.

For Tirana, the increase in the new building tax liability began to be paid in August 2023.

While for the new references, the government determines in the draft decision that implementation will begin on January 1, 2026. Consequently, in the districts, the effects for calculating the new building tax liability will also begin on January 1, 2026.

Examples of how the obligations for the cities of Durrës, Vlorë, Saranda, Elbasan, Pogradec, etc. are increasing.

A citizen who owns a residential house with an area of 90 m2 in the city of Durrës, regardless of the area in which the building is located, currently pays an annual obligation of 3,038 lek or 253 lek per month for the building tax.

To calculate the obligation, the value of the apartment is first determined according to reference prices approved by the government.

For the city of Durrës the reference price is 67,500 lek/m2. Apartment value 90 m2 x 67,500 lek/m2 = 6,075,000. Tax liability of 0.05% of the apartment value: 0.05% x 6,075,000 = 3,038 lek.

But with the new reference prices proposed by the government, Durrës will be divided into 13 cadastral zones. If a citizen of Durrës lives near the Port area, which is designated as cadastral zone no. 13 and the proposed reference price is 200 thousand lek/m2, he will pay 9,000 lek per year or 750 lek per month for the building tax. So this citizen's tax liability will increase by 196% as the reference increases.

Based on the same calculation methodology, a citizen in Vlora who owns a 90 m2 apartment, regardless of location, today pays a building tax liability of 2,781 lek per year or 232 lek per month.

In the draft decision, Vlora is proposed to be divided into 7 cadastral zones (within Vlora itself, Radhima, Orikumi and Sazani are included).

If he has an apartment in cadastral zone no. 1 which coincides with the Lungomare area on the ground, he will pay the annual tax liability in the amount of 4,410 lek per year or 367 lek per month. The increase in the liability will be 59%. A reference price of 98,000 lek/m2 has been proposed for this area.

In Saranda, regardless of location, a citizen currently pays an annual fee of 2,520 lek or 210 lek per month for a residential apartment with an area of 90 m2.

But with the new references, Saranda is divided into 5 cadastral zones, and for an apartment located near the sea, which is cadastral zone no. 1, and a proposed reference price of 100 thousand lek/m2 from the current 56 thousand lek/m2, the tax liability will be 4,500 lek per year or 375 lek per month. An increase of 79%.

For a family in Elbasan, the tax liability will increase from 5 to 19%. From 2,264 lek per year paid for zone no. 1, which coincides on the ground with “Rinia” street, “Janaq Kinica” street, “Zaranika”, the new liability will be 2,700 lek per year and for zone no. 3, which includes “Abdulla Bej Tirana” street, the new liability will be 2,385 lek per year.

For families residing in zone no. 2 of Elbasan, which includes the streets "Vasil Llapushi", "Thoma Kalefi", "Nos Josifi" to "Shkumbini", the annual obligation of 2,264 lek for the building tax will not change, as the value of the reference price does not change.

The previous reference value for the city of Elbasan was 50,300 lek/m2. New values are proposed, respectively 60 thousand lek/m2 for zone no. 1 and 53 thousand lek for zone no. 3.

Residential apartments for families in the city of Pogradec will be divided into two cadastral zones. Currently, all families in this city pay 2,246 lek per year for building tax or 187 lek per month.

But those residents who have, for example, an apartment with a surface area of 90 m2 near the 1 Maji area or the “Gjergji Kyçyku” stadium, which is designated as cadastral area no. 1, will pay 2,700 lek per year in tax liability or 225 lek per month. The increase will be 20%.

Examples of how the obligation will change for the municipalities of Kukës, Fushë Arrëz, etc.

Families in Fushë-Arrëz, even after the proposed changes to the references, will continue to pay the lowest building tax liability in the country.

For example, if a resident in this area owns a 90 m2 apartment, they currently pay 338 lek per year or 28 lek per month. With the new reference, the annual tax liability will be 473 lek per year or 40 lek per month. An increase of 40%.

A family in Kukës currently pays an annual tax liability of 2,430 lek per year or 202 lek per month. With the 7% reference increase, the tax liability will also increase to the same levels. It will be paid 2,610 lek per year or 217 lek per month.

As in Tirana, for families living in the districts, the building tax obligation is paid through drinking water bills.

For apartments built before the 1990s, but privatized by Albanian families in 1992 according to the legislation approved for the privatization of housing, in cases where no purchase and sale transaction has been carried out on this property, the tax liability is calculated as 70% of the value of the apartment./ Monitor

Tables/ New building tax obligations for 119 cadastral zones in districts