In 2026, an additional 130 million euros are expected from the increase in the minimum wage and Fiscal Peace.

2025-11-04 15:58:00, Ekonomi CNA

In 2026, an additional 130 million euros are expected from the increase in the

In the 2026 draft budget, the Ministry of Finance anticipates an increase in revenues of around 130 million euros from the increase in the minimum wage (from 40 thousand lek, which is currently 50 thousand lek) and the implementation of the draft law "On the cancellation, extinguishment and payment of tax and customs duties".

The Ministry of Finance, in parallel with the 2026 draft budget, has drafted the 2026 Tax Package, which includes changes starting from January 1, 2026, increasing the minimum wage from 40 thousand lek to 50 thousand lek, and the maximum wage will also increase to the same extent.

The positive effect on revenue is expected to be around 9 billion lekë according to the draft budget report.

The implementation of the draft law "On the cancellation, extinguishment and payment of tax liabilities to the central tax administration and duties payable to customs" is expected to bring in a total of about 3.7 billion lek in additional revenue.

The report emphasizes that for the implementation of the draft law "On some amendments to Law No. 92/2014, "On Value Added Tax in the Republic of Albania", as amended", which aims to compensate farmers for VAT at a rate of 10%, the fiscal effect of this change is estimated at around -1.5 billion lek, as a result of the decrease in VAT revenues for the implementation period.

The Ministry of Finance has not anticipated any revenue effects from the implementation of the draft law on the revaluation of real estate with a 5% profit tax from the current 15%, as these revenues are neutralized by the capital gains tax that will be paid at the time of sale of the revalued real estate.

The Tax Package for 2026 contains a series of draft laws with a direct impact on revenue. The main draft laws are presented below:

Draft law "On the cancellation, extinguishment and payment of tax liabilities to the central tax administration and duties payable to customs"

This draft law sets out the conditions for the cancellation, extinguishment and payment of unpaid tax liabilities to the central tax administration, both in the electronic tax system "e-Tax" and outside it, as well as the liabilities payable to customs.

The purpose of the draft law is to facilitate entities that have accumulated liabilities, by creating opportunities for their recovery in accordance with legal requirements and by improving the level of collections in the state budget.

According to forecasts for 2026, the implementation of this law is expected to bring a total of about 3.7 billion lek in revenue.

Draft law "On the revaluation of immovable property"

This draft law aims to create opportunities for the revaluation of real estate at market value, with the aim of promoting the formalization of the property market and increasing fiscal transparency.

Through this process, it is expected to generate additional revenue for the state budget, as well as ensure a fairer tax base for the tax on profits from the sale of real estate in the future.

Draft law "On the revaluation of immovable property"

The draft law provides for the revaluation of real estate, aiming to create a special legal framework for the revaluation of real estate of individuals and legal entities.

This process provides a legal and fiscal instrument for aligning property values ??with current market value, in a situation where real estate prices are increasing and reference prices are being revised.

According to the draft law, the revaluation rate is set at 5% and will be applied throughout 2026.

For 2026, no additional revenue is projected in the state budget from this process, as these revenues are neutralized by the capital gains tax that will be paid at the time of sale of the revalued real estate.

Draft law “On some amendments to law no. 92/2014, 'On value added tax in the Republic of Albania', as amended”

This draft law aims to support and facilitate agricultural producers (farmers) through the review of their compensation scheme.

The changes foresee the introduction of a new compensation rate and procedure for agricultural producers, with the aim of compensating the farmer at a rate of 10% of the value added tax (VAT) paid for the purchase of goods and services used in the function of their agricultural production activities.

This change aims to increase farmers' liquidity, promote the formalization of the agricultural sector, and strengthen the supply chain in the domestic market.

The fiscal effect of this change is estimated at around -1.5 billion lek, as a result of the reduction in VAT revenues for the implementation period.

Minimum and maximum wage increase from January 2026

From January 1, 2026, the minimum wage will increase from 40 thousand lek to 50 thousand lek, and the maximum wage will also increase to the same extent.

Based on tax administration data, the positive effect on revenue is expected to be around 9 billion lek, of which around 7.6 billion lek will come from social contributions and around 1.4 billion lek from health contributions./ Monitor