How much is the annual property tax on an apartment in Albania?
The annual tax on a residential building in Albania is 0.05% of its value, where value means the official reference price per m² times the area, not the market price (PwC, July 2026). For a 60 m² flat in central Tirana at a reference of 228,400 ALL/m² that is about €74 a year; a draft law put out for consultation in June 2026 would move to 0.1–0.2% of market value from tax year 2029.
Données compilées par Fedir AlpatovMis à jour le
Rates now and in the draft
| Regime | Residential | Commercial | Base |
|---|---|---|---|
| Current law | 0.05% a year | 0.2% a year | Reference price × m² |
| Draft (consultation 17 June – 15 July 2026) | 0.1–0.2% | 0.15–0.25% | Market value; 50% off for a first home; from 2029 |
Sources · 2
- Fiabilité: HIGHPériode: 2026 (current)vérifié 2026-09-09PwC Tax Summaries Albania — Individual other taxes
- DATA-TAX-00090.1 % of assessed market value per yeardraft_property_tax_law_residential_buildings_0_1Fiabilité: MEDIUMPériode: proposed, effective 2029/2031; status as of 2026-09-09: drafvérifié 2026-09-09alprofitconsult.al — Taksa e re mbi pasurinë e paluajtshme 2026
What it comes to
Municipalities collect the tax, often together with the cleaning tariff on the water bill or at the municipal tax office. The cleaning and waste tariff is separate: Tirana charges households 417 ALL a month in 2026.
| Case | Annual tax | Basis |
|---|---|---|
| Tirana, Blloku, reference 228,400 ALL/m² | ≈ €74 | Current 0.05% |
| Draft law example, first home | ≈ €65–130 | Draft 0.1–0.2% |
Sources · 2
- DATA-TAX-CALC-0002Property tax, 60 m² Blloku at reference 228,400 ALL/m² · ≈74 EUR/yr · DATA-TAX-CALC-0002Property tax, 60 m² Blloku at reference 228,400 ALL/m²Fiabilité: ESTIMATE (calculé, non mesuré)Période: Q2 2026 (Keydata), H2 2025 (BoA), Sept 2026 listingsvérifié 2026-09-10DomLivo research calculation engine
Derived parameter, defined in CITY-TIRANA-2026 § LOCAL_COSTS › LOCAL_COSTS_1 row 05.
- DATA-TAX-00090.1 % of assessed market value per yeardraft_property_tax_law_residential_buildings_0_1Fiabilité: MEDIUMPériode: proposed, effective 2029/2031; status as of 2026-09-09: drafvérifié 2026-09-09alprofitconsult.al — Taksa e re mbi pasurinë e paluajtshme 2026
Questions et réponses
Sources
- PwC Tax Summaries Albania — Individual other taxes, 2026-07-22 (consulté le 2026-09-09)
- alprofitconsult.al — Taksa e re mbi pasurinë e paluajtshme 2026, 2026-06-23 (consulté le 2026-09-09)
- Bashkia Tiranë — "Paketa fiskale (taksa dhe tarifa)", 2026-01-01 (consulté le 2026-09-09)
- DomLivo research calculation engine. DomLivo Research Department (consulté le 2026-09-10)
Ce qui manque
Les lacunes que nous connaissons. Les signaler rend le reste plus fiable.
- In-force reference prices outside Tirana (Durrës 67,500, Vlorë 61,800, Sarandë 56,000 ALL/m²) are press-reported only; the 2025 draft with new coastal zones was not adopted as of July 2026.
- Status of the 2026 draft property-tax law after consultation.