Annual Municipal Property Tax in Albania (Taksa mbi Pasurine)
Annual real estate taxation in Albania is regulated under Law No. 9632 on the Local Tax System:
- Residential Buildings: 0.05% of the fiscal reference value of the building. The taxable base is determined by multiplying the square meter floor space by the government reference price per square meter established for each administrative zone (e.g., in Tirana zones 1 to 11).
- Commercial & Business Buildings: 0.20% of the fiscal reference value.
- Agricultural Land Tax (Taksa mbi token bujqesore): Fixed annual tariff per hectare based on land soil quality category (ranging from 700 ALL to 5,600 ALL per hectare).
- Payment via Utility Invoices: Many municipalities (such as the Municipality of Tirana) collect residential property tax through monthly water utility invoices (UKT).
Statutory Regulatory Framework: Compliant with Law No. 29/2023 on Income Tax, Labor Code of the Republic of Albania, Law No. 7703 on Social Insurance (ISSH), and regulatory instructions issued by the General Directorate of Taxes (DPT) and Energy Regulatory Authority (ERE).