Is there a 2% transfer tax when you buy property in Albania?
Not on an apartment. The 2% local tax on transferring ownership (Law 9632/2006, Art. 28) applies to land and plots, and the seller pays it; when an apartment or house is sold, the seller pays 15% income tax on the gain instead (Joint Instruction 34/2023). The buyer's own costs are the notary fee (0.23–0.35% of the value) and the ASHK registration fee of 5,000 ALL (October 2026).
Données compilées par Fedir AlpatovMis à jour le
Who pays what when property changes hands
| Item | Rate or amount | Applies to | Paid by |
|---|---|---|---|
| Local transfer tax | 2% (indicative level) | Land and plots, not buildings | Seller |
| Income tax on the gain | 15% of (sale − purchase value) | Any property | Seller |
| Revaluation (2026 only) | 5% of the uplift instead of 15% later | Owners revaluing in 2026 | Owner |
| Notary fee | 0.23–0.35% of the value | Any property | Usually the buyer |
| ASHK registration | 5,000 ALL (≈ €54) | Any property | Buyer |
Sources · 5
- DATA-PURCHASE-00082 % of the sale valueLocal tax on transferring land and plots: indicative 2%, paid by the sellerFiabilité: MEDIUMPériode: 2026vérifié 2026-10-19alprofitconsult.al — Tarifat, taksat dhe tatimet e kalimit të pronësisë
- DATA-TAX-001915 % of the gainSale of property: 15% of the gain; the reference price is the floor, less 1% a year of use (max 30%)Fiabilité: HIGHPériode: 2024–2026vérifié 2026-10-19Joint Instruction No. 34 of 29.12.2023 on income tax on the transfer of immovable property
- DATA-PURCHASE-0001100000–6000000 % of contract value (excluding VAT on thnotary_fee_for_a_sale_contract_of_contractFiabilité: MEDIUMPériode: grid from 2012; cited as current in 2023 articlevérifié 2026-09-09alprofitconsult.al — Tarifat, taksat dhe tatimet e kalimit të pronësisë
- Fiabilité: HIGHPériode: 2025–2026vérifié 2026-10-19Council of Ministers Decision (VKM) No. 462 of 31.07.2025 on ASHK service fees, amending VKM 389/2020
Where the "2% transfer tax" comes from
Guides written for foreign buyers often list a 2% transfer tax among the buyer's costs. The 2% figure exists, but in the local-tax law it is the indicative rate for transferring land and plots, and it is due from the person who transfers the right, that is the seller.
For a flat, the tax that matters is the seller's 15% income tax on the gain. Where the contract price is below the official reference price, the reference price (less 1% a year of use, up to 30%) is the deemed sale price. Sellers sometimes negotiate for the buyer to carry their taxes; that is a commercial term, so read the preliminary contract.
A worked example: a €100,000 flat
| Item | Amount | Note |
|---|---|---|
| Notary fee | ≈ 27,600–30,600 ALL (≈ €300–333) | 0.30% on the whole value, or banded 0.35% / 0.30% |
| ASHK registration | 5,000 ALL (≈ €54) | VKM 462/2025 |
| Transfer tax | 0 | Not due on a building |
Méthode: Exchange rate 92.02 ALL/EUR (Bank of Albania, 9 September 2026). Translation, a lawyer and any agency commission are extra and not set by law.
Sources · 3
- DATA-PURCHASE-0001100000–6000000 % of contract value (excluding VAT on thnotary_fee_for_a_sale_contract_of_contractFiabilité: MEDIUMPériode: grid from 2012; cited as current in 2023 articlevérifié 2026-09-09alprofitconsult.al — Tarifat, taksat dhe tatimet e kalimit të pronësisë
- Fiabilité: HIGHPériode: 2025–2026vérifié 2026-10-19Council of Ministers Decision (VKM) No. 462 of 31.07.2025 on ASHK service fees, amending VKM 389/2020
- DATA-PURCHASE-00082 % of the sale valueLocal tax on transferring land and plots: indicative 2%, paid by the sellerFiabilité: MEDIUMPériode: 2026vérifié 2026-10-19alprofitconsult.al — Tarifat, taksat dhe tatimet e kalimit të pronësisë
Questions et réponses
Sources
- alprofitconsult.al — Tarifat, taksat dhe tatimet e kalimit të pronësisë, 2023-06-13 (consulté le 2026-09-09)
- Joint Instruction No. 34 of 29.12.2023 on income tax on the transfer of immovable property. Ministry of Finance and Economy and ASHK, 2023-12-29 (consulté le 2026-10-19)
- Council of Ministers Decision (VKM) No. 462 of 31.07.2025 on ASHK service fees, amending VKM 389/2020. State Cadastre Agency (ASHK), 2025-07-31 (consulté le 2026-10-19)
- ASHK — Rivlerësimi i pasurisë me vetëm 5%, 2026-02-24 (consulté le 2026-09-09)
Ce qui manque
Les lacunes que nous connaissons. Les signaler rend le reste plus fiable.
- The land-only scope of the 2% tax rests on a consultancy summary of Law 9632/2006 Art. 28 (verified 11.10.2026); the official consolidated text was not opened.
- Whether the notary percentage bands apply to the whole value or band by band is not stated in the sources; both results are shown.