Selling apartments in the districts: How you can benefit from the 5% tax and why the revaluation by the Cadastre can reduce the price of your property

2026-03-06 08:34:08Biznes SHKRUAR NGA REDAKSIA VOX
Vlore

If a citizen plans or seeks to sell an apartment in the districts and seeks to benefit from the reduced tax of 5%, if he does the revaluation through the State Cadastre Agency, not through a licensed private expert, according to the clarification of the Ministry of Finance, the calculation of the property value will be made with the reference prices approved in 2016.

Whereas if the revaluation is carried out by a licensed expert, according to the Ministry of Finance, it will be done according to market value prices.

Consequently, for real estate market experts, for 60 municipalities the process of revaluation of real estate through reference prices is considered unprofitable, as reference prices approved in 2016 are used, which are far from real market values.

While for the municipality of Tirana, the reference prices of 2016 are not used, as the values ??were revised at the end of July 2023. At the beginning of August 2023, the new reference prices began to be applied for Tirana. In Tirana, unlike the districts, the reference prices are divided into 32 cadastral zones. Even for the revaluation if the process is carried out through ASHK, the reference prices of 2023 are used, aligned with market values.

While the reference prices for the 60 districts approved in 2016 still have only one price, without subdivision of areas and without reflection of current property sales values.

The Ministry of Finance has, in the meantime, proposed a new price map for districts with an increase of up to 200% (the highest increase in the area near the port of Durrës), but it has not yet been approved by the Council of Ministers. So if a citizen who has a property in this area where it is estimated that there has been an increase in value of up to 200% compared to 2016, if he sells it and seeks to benefit from the 5% tax through revaluation, the price calculated from the references will be 75 thousand lek per square meter.

In addition to the purchase price, municipalities calculate the obligation for the building tax and the infrastructure impact tax on the reference prices. Their increase imposes additional costs on both citizens and builders of new projects.

But official sources from the Ministry of Finance explained that the new reference prices in the districts have not yet been approved, as they are being supplemented again with new data.

With the new draft decision, the districts were divided into 176 cadastral zones from the 62 zones that currently exist (one zone for each city), including for the first time the prices as separate zones and the villages. For the latter, the city price was currently used but reduced by 35%.

For example, currently the reference price for the city of Durrës is 67,500 lekë per square meter. In the new draft decision published for public consultation in July 2025, it is proposed that Durrës be divided into 13 cadastral zones for reference prices, with values ??ranging from 45 thousand lekë to 200 thousand lekë per square meter (the 200 thousand lekë price is for the Port area where the “Durrës Yachts Marina” project is being built).

In Durrës, the cadastral area itself has also been proposed for the first line of construction in the villages of Gjirin i Lalzit and Hamallaj with a value of 190 thousand lekë per square meter. For the villages of Himara, such as Dhërmi and Palasë, references have been proposed with a value of 140 thousand lekë/m2. In the village of Vuno, the reference price will be 100 thousand lekë and in Livadh 81 thousand lekë/m2.

In Saranda, the most expensive village will be Ksamili, the reference prices will be 100 thousand lekë/m2. In Vlora, the reference prices for the coastline of the villages of Radhimë and Orikum will be 90 thousand lekë/m2, which also constitute the most expensive rural areas of the Vlora municipality. In Velipoja, the reference price will be 75 thousand lekë per square meter and in Tale of Lezha 70 thousand lekë per square meter.

But how does a licensed expert calculate the market price? How much do service fees vary in the districts?

On the e-Albania platform, in order to accept a citizen's application for property revaluation, an Evaluation Report prepared by a licensed expert must be uploaded.

"If the individual chooses to have the property revalued by a licensed expert, the taxable base is calculated as the difference between the value reflected in the property valuation act and the deductible value. In any case, the value reflected in the property valuation act by the licensed expert cannot be less than the minimum fiscal price," it is emphasized in the instruction approved by the Ministry of Finance for the implementation of the revaluation process.

But how is the value of the property determined by a licensed expert? Experts contacted by Monitor explained that they determine the price from the mortgage document, using the comparative price method through several sources, such as: prices taken on the ground and prices published online through real estate agencies.

Prices for the service when revaluation by a licensed expert range for apartments in the region of 15 thousand to 20 thousand lek.

While for commercial units, the service fee ranges from 20 thousand -30 thousand lek.

Whereas if the service is performed through ASHK, the service fee is 3,500 lekë./monitor.al


Video