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Albania for Polish Buyers: Prices, Taxes and How to Buy (2026)

19 oct. 2026
4 min de lecture

Acheter en Albanie

Sommaire

Can a Pole buy a flat in Albania? Yes, on the same terms as an Albanian citizen; only agricultural land is closed to foreigners, who may lease it for up to 99 years. Homes in Albania cost about half of what they cost in Poland: Deloitte's 2025 averages are €1,720 per m² for Albania and €3,008 for a new flat in Poland. Rent from an Albanian flat is taxed in Albania, and the Polish-Albanian tax treaty of 1993 exempts it in Poland. Below are the prices, the taxes on both sides and the steps of a purchase.

Prices: what a flat costs on the coast

PlaceAsking price per m²Note
Albania, average€1,720Deloitte, 2025, all dwellings
Poland, average€3,008Deloitte, 2025, new flats
Durrësmedian €1,500511 flats listed on Domlivo, 18.10.2026
Sarandëmedian €2,041only 11 flats listed on Domlivo, 18.10.2026
Sarandë, promenade€3,000-3,500Domlivo research base, 2026
Shëngjinmedian €1,60719 flats listed on Domlivo, 18.10.2026

Durrës has the widest choice: most of the coastal listings in the country, at a median of €1,500 per m². Sarandë, the town Polish buyers know best, asks more and changes most from street to street. Our guide to Sarandë by district breaks it down, and the prices by coastal town cover the rest of the coast.

Entry and stay

According to the Polish foreign ministry, a Pole enters Albania with an identity card or a passport valid for the whole stay and at least three months after leaving. No visa is needed for 90 days within any 180, and there is no duty to register. For a longer stay the ministry advises contacting the immigration office in advance; the application needs a passport, a criminal record certificate and proof of an address in Albania, for example a property deed or a lease. Owning property is also a ground for a one-year renewable residence permit under Article 84 of Albania's Law 79/2021.

Buying, step by step

  1. Reservation. A deposit (kaparë) of 5-10% of the price; developers ask up to 30% for off-plan flats.
  2. Checks. Property card (kartela), encumbrances, cadastral map, building permit and occupancy permit. A lawyer is not compulsory but advisable; €500-2,000.
  3. Preliminary contract. For an off-plan flat, only a notarised kontratë porosie registered with the cadastre (ASHK) protects you against a double sale.
  4. Notarial deed. The only valid form of sale. The price goes by bank transfer; if you do not speak Albanian, a sworn translator co-signs.
  5. Registration. The notary files with ASHK; in practice two to four weeks.

With clean documents the whole process takes four to eight weeks.

What the purchase costs

On a €100,000 flat the buyer typically pays about €2,300: the notary (about 0.30% of the price), cadastre registration (5,000 lek) and the notary's filing request (4,000 lek), a lawyer, a translator and the agent's 1%. The buyer of a flat pays no transfer tax: the 2% local tax applies to land only and is the seller's (Law 9632/2006, Art. 28), and the seller also pays 15% on the gain. Apartment sales carry no VAT.

Taxes in Albania

  • Rent. 15%: on the gross rent for a long let; for a holiday let through Airbnb or Booking, on the income after the platform's commission, declared in the DIVA system by 31 March. Since 01.01.2026 a private owner needs no business registration for this.
  • Annual building tax. 0.05% of the fiscal value (the zone's reference price times the area), usually a few thousand lek a year.
  • Sale. 15% of the gain, measured against at least the zone's reference price. Until 31.12.2026 an owner can revalue the property and pay 5% on the increase instead.

Taxes in Poland

The Polish-Albanian tax treaty was signed in Warsaw on 5 March 1993 (Journal of Laws 1994 no. 101 item 492) and has applied since 1995. Albania may tax rent from Albanian property (Article 6) and the gain when you sell it (Article 13). Poland exempts that income and may take it into account when it sets the rate on your other income (Article 24(1)(a) and (c)). The credit method applies only to dividends, interest and royalties. Albania opted out of the multilateral convention's article on methods, so, on our reading, the treaty's exemption still applies in 2026.

In Poland, private rental income has been taxed since 2023 only as a lump sum and declared on the PIT-28 return by 30 April. How exempt Albanian rent is shown on that return is a question we could not confirm from the tax authority's pages; ask a tax adviser before your first return.

Current offers on the Albanian coast are in the catalogue.

Questions fréquentes

Yes. A Polish citizen buys an apartment, a house or commercial property on the same terms as an Albanian, with the right to sell it and leave it to heirs. Agricultural land is the exception: foreigners may lease it for up to 99 years but not own it.

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