Real Estate Transfer Taxation in Albania (Tatimi mbi Pronesine)
Property sales and title deed registrations in Albania are administered by the State Cadastre Agency (ASHK) and local notaries under Law No. 8438 on Income Tax:
- 15.0% Property Transfer Tax on Capital Gain:
- Tax is levied at 15.0% on the realized capital gain (Selling price minus the original registered purchase acquisition cost).
- Municipal Reference Prices (Çmimet e References): If the declared selling price is lower than the official government fiscal reference price per square meter for that municipal zone (e.g., Tirana central zones), tax is calculated on the reference price value.
- Notary Authentication Tariffs: Official statutory tariffs regulated by the Ministry of Justice, typically 0.2% to 0.4% of property value (minimum ~15,000 ALL).
- ASHK Cadastre Registration Fee: Title deed transfer registration at the State Cadastre Agency costs between 5,000 ALL and 15,000 ALL.
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).