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Begaj decrees the law on the revaluation of properties by 5%, here's when it comes into force

2026-01-06 15:39:44Politikë SHKRUAR NGA REDAKSIA VOX
Begaj decrees the law on the revaluation of properties by 5%, here's when
President Bajram Begaj

President Bajram Begaj has decreed the law on property revaluation. After enactment and publication in the official gazette, this law will enter into force immediately, thus paving the way for the revaluation of real estate.

From January to December 2026, the entire country will be involved in the real estate revaluation campaign. This process will be carried out through a tax rate of 5%, unlike the current 15% if the property is sold.

This is the highest tax rate ever applied to this process, since the first revaluation took place, which is the same for both businesses and individuals. The tax is paid on the difference in value between the value registered in the cadastre and the value at which it is sold.

For the first time, the revaluation of real estate will also recognize property depreciation, i.e. the age of the property. The older the property, the less tax will be paid after the revaluation process.

Also this year, with the exception of Tirana, property values ​​throughout the country will increase, as new reference prices, which were consulted on during this year, come into effect.

The last revaluation was carried out in the period 2020-2022, which had a tax rate of 3%, and in total, 94 thousand real estate properties, owned by Albanian citizens or businesses, were brought closer to market prices.

From this last campaign, the state budget benefited from 138.6 million euros, not only because the tax was higher, but also because market prices had increased significantly.


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