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The new property tax formula: Who pays more and who benefits from the discounts? Calculations for 32 areas in Tirana

2026-06-29 08:29:07Biznes SHKRUAR NGA REDAKSIA VOX

The increase in the building tax is expected to bring significant changes in the fiscal burden for apartment owners, especially in areas with high reference prices in Tirana.

Based on the official reference prices and the proposed new formula, "Monitor" has calculated the new annual obligation that the application of the two proposed tax levels of 0.1% and 0.2% for residential buildings will have.

According to calculations calculating the value of an apartment with an area of ??90 m2, including the deductions proposed in the new formula, if the building tax is approved at the level of 0.2% proposed by the Ministry of Finance, the annual obligation will double.

If the tax rate is approved at 0.1%, the duty will only increase for some cadastral areas, such as the former Blloku area, the area near the Pyramid and near Myslym Shyri Street.

In these areas, the tax will increase from 3 to 18%. For other cadastral areas in Tirana, the tax will not change (if the value of the apartment will be calculated with reference prices and the tax rate will be approved at 0.1%).

For example, if an individual owns an apartment with a surface area of ??90 m2 in the former Blloku area, with the current tax rate of 0.05%, they pay an annual tax liability of 10,278 lek per year or 856 lek per month.

Reference price of cadastral area 5/1 (Former Block area) 228,400×90 m2= 20,556,000 lek (house value) x 0.05% (current tax rate)= 10,278 lek (annual obligation currently paid).

With the new proposed rate of 0.1%, including the reduction of the non-taxable threshold of 8.4 million lek, the liability reaches 12,156 lek per year or 1,013 lek per month. An increase of 18.2%.

Reference price of cadastral area 5/1 (Ish Blloku area) 228,400×90 m2= 20,556,000 lekë (value of the house). In this case, the 50% value deduction will not be applied, as the value of the property is above double the non-taxable threshold in Tirana (8,400,000×2 =16,800,000).

In this case, only the non-taxable threshold deduction is applied to the value of the house.

20,556,000- 8,400,000 = 12,156,000 lekë value of the house after the deduction x 0.1% new tax rate = 12,156 lekë per year the new liability will be calculated. Increase 18.2%.

If the tax rate is approved, the 0.2% duty will be doubled for all cadastral areas in Tirana.

So, despite the formula providing for a deduction of up to 50% of the property value, the new tax rate of 0.2% increases by 300% compared to the current level of 0.05%. The increase in the rate will result in a doubling of the annual obligation.

For example, for a family owning an apartment in the area of ??the former block, the obligation will increase from the current 10,278 lek to 20,556 lek per year.

There will be a doubling of the duty at a rate of 0.2% for all cadastral zones.

For example, in cadastral zone 1/1 (the terrain includes areas such as: "Ali Demi" Cinema, Sports Field, Shkoza village, Water Depot; 1/2 Poligrafiku, Shkoza, Autotraktorët, Shkoza village, LanaBregas, Linzë, Sauk) the annual fee is currently 4,626 lek per year.

With the proposed rate of 0.2%, the obligation amounts to 9,252 lek per year. Double what is currently paid.

How is the tax on apartments currently calculated?

From August 2023 onwards, the building tax obligations of families in Tirana have increased by up to 76% compared to the previous period. The increase in obligations came after the entry into force at the end of July 2023 of the decision of the Ministry of Finance to increase the reference prices of apartments.

The current formula, approved in 2018, bases the calculation of the tax on the value of the house. The value of the house is calculated according to reference prices.

Consequently, the increase in fiscal prices automatically led to an increase in the annual payment of the apartment tax by the same amount, since the building tax is calculated on the value of the house or shop. For both categories, the local government calculates the value of the building (both for housing and for commercial activity) according to reference prices.

For residential homes, the tax rate is 0.05% of the value, while for commercial units it is 0.2%.

The building tax is paid by the family members through drinking water bills.

For a family in the Fresku area, the monthly building tax liability has increased by 198 lek per month or 41% since August 2023 (based on a comparison of the water bill paid for July and August 2023). The annual building tax liability for this family since 2023 is 2,376 lek from the 1,680 lek it was previously paying (41% increase).

If the tax rate is approved at 0.2%, the liability for this family will double. It will reach 4,681 lek.

What will the new tax calculation formula be like?

The new draft law on real estate taxation increases both the taxation rates and the calculation formula.

For residential buildings, ranges from 0.1% to 0.2% are proposed, up from the current 0.05%. The tax rate between the proposed ranges will be approved by the City Council.

In parallel with the change in the tax rate, a new methodology for calculating the obligation is proposed, where for the first apartment, 50% of the value of the house will be deducted as non-taxable. The deduction will be obtained if the value does not exceed twice the non-taxable threshold, which for the Municipality of Tirana has been proposed at the value of 8.4 million lek.

Për taksimin e banesës së parë, formula e re përcakton zbritje 50% të vlerës së shtëpisë si të patatueshme. Por për zbritjen e 50% të vlerës si të patatueshme, te banesa e parë, për rrjedhojë që të paguhet gjysma e taksës, përcakton se do të përfitohet nëse vlera e shtëpisë (mbi të cilën do të llogaritet taksa) nuk kalon dyfishin e vlerës së pragut maksimal si të patatueshëm. Në të kundërt nëse vlera e shtëpisë tejkalon dyfishin e vlerës së pragut të patatueshëm (kjo vlerë është e ndarë në 7 kategori sipas bashkive), zbritje të patatueshme përfiton vetëm pragun e përcaktuar në draft.

Pra e thënë më thjeshtë nëse vlera e shtëpisë do të jetë më e ulët sesa dyfishi i pragut të zbritjes, taksa do të llogaritet për 50% të vlerës. Nëse vlera e shtëpisë është mbi dyfishin e pragut të zbritjes, si vlerë të patatueshme qytetari do të përfitojë vetëm pragun e zbritjes. Pra në këtë rast nuk përfiton 50% të vlerës së shtëpisë, si të patatueshme.

Në kategorinë e parë është vendosur bashkia e Tiranës me një prag të patatueshëm maksimal deri në 8.4 mln lekë.

Zonat kadastrale

ZONA 1

1/1 Kinema “Ali Demi”, Fusha e Sportit, fshati Shkozë, Depo e Ujit; 1/2 Poligrafiku, Shkoza, Autotraktorët, fshati Shkozë, LanaBregas, Linzë, Sauk

ZONA 2

2/1 Piramida, stadiumi “Qemal Stafa”; 2/2 Pazari i Ri, 9-katëshet, shkolla “Avni Rustemi”; 2/3 Ministria e Jashtme, Ambulanca nr.1, Bërryli; 2/4 Shkolla e Baletit, Ambasada Amerikane; 2/5 Qyteti “Studenti”, Fakulteti Ekonomik, Varrezat e Dëshmorëve, Sauk, Selitë

ZONA 3

3/1 Xhamllëku, Profarma, rruga “Bardhyl”, rruga “Kongresi i Manastirit”, Bulevardi “Zhan D’Ark”; 3/2) Porcelani, IK V, Kinostudio, rruga “Hoxha Tahsim”, Lana e vjetër, fshati Linzë

ZONA 4

4/1 Kompleksi i spitaleve, SHIK, Oxhaku, Allias i ri, fshati Tufinë; 4/2 Allias, rruga “Njazi Meka”, Bregu i Lumit, Alliasi i Ri, rruga “Myslym Keta” “5 Maji”

ZONA 5

5/1 Ish–Blloku, Libri Universitar, Vodafone; 5/2 Stadiumi “Selman Stermasi”, Shushica, Liqeni Artificial; 5/3 Kopshti Botanik, rruga “Komuna e Parisit” Liqeni artificial; 5/4 Hotel “Diplomat”, blloku “Vasil Shanto”, Selitë e Vogël

ZONA 6 Shkolla Teknologjike, Kombinati, Vaqar, Selitë, Yzberisht, Sharrë

ZONA 7

7/1 Rr. Gjykata e rrethit, Ish-Ekspozita “Shqipëria Sot”; 7/2 Blloku i Ambasadave, Fakulteti i Inxhinierisë së Ndërtimit; 7/3 NSHRAK, parku i Ministrisë së Brendshme, Fabrika e bukës; 7/4 Unaza e Re, Fabrika e Miellit, ish-Fusha e Aviacionit, Yzberisht

ZONA 8

8/1 Selvia, gjimnazi “Partizani” rruga “Tafajt”; 8/2 Medreseja, farmacia nr.10, Tregu Industrial; 8/3 Tregu Industrial, fabrika “Ajka”, uzina “Dinamo”, Bregu i Lumit

ZONA 9

9/1 Bar Piazza, Blloku përgjatë “Zogu I”, Rruga e Barrikadave, rruga “Fortuzi”, “Sulejman Pasha” deri te “Mine Peza”; 9/2 Stacioni i trenit, Arkiva e Përgjithshme, Hipoteka, Politeknikumi; 9/3 “Don Bosko”, Fabrika e Këpucëve, Bregu i Lumit, Politeknikumi, rruga “Siri Kodra”

ZONA 10

10/1 PTT, Telecom, former Writers' League; 10/2 "Myslym Shyri" Street, Police Directorate, Catholic Church; 10/3 Embassies Block, Prosecutor's Office, Durrës Street

AREA 11

11/1 Zogu i Zi, former Party School; 11/2 Ferluti, former Tirana Factory, FIAT, Descent towards Lapraka; 11/3 Lapraka, Customs Directorate, Military Hospital, Riverbank, Fushë Mëzes, Don Bosko.

The new property tax formula: Who pays more and who benefits from the discounts?


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