Yearly property tax
See the building tax you pay each year today, and an estimate under the draft law from 2029.
Updated on 28.10.2026 · Reference prices of VKM 457/2023
| Value for tax today 85 m² × 228 400 lek/m² | 213 716 € |
| Rate today homes | 0,05% |
| Yearly tax today | 107 € |
| Market value set by the fiscal cadastre | 180 000 € |
| First-home deduction 50%, up to 92 470 € | −90 000 € |
| Taxable value | 90 000 € |
| Rate from 2029 set by your municipality | 0,1%–0,2% |
| Yearly tax from 2029 | 90 € – 180 € |
The tax from 2029 is still a draft law
Rates and caps can still change in Parliament. The announced super-tax on empty apartments and coastal villas has no rates yet, so it is not included.
An estimate under Law 9632/2006 on local taxes and the June 2026 draft law. Your municipality sends the exact amount. 1 € = 90,84 lek (Bank of Albania, 28.10.2026).
How the yearly property tax is calculated
Today the building tax is paid to your municipality: 0.05% of the value for homes and 0.2% for business premises. The value is the area × the zone reference price, and the council can move the rate by up to 30%.
- The June 2026 draft law would tax the market value instead: 0.1%–0.2% for homes, from 2029.
- Your main home would deduct 50% of its value, up to a cap set for each municipality (8.4 million lek in Tirana).
- Second homes, empty homes and business premises would be taxed on their full value.
Frequently asked questions
Where do I pay the property tax?
To the municipality where the property is. In Tirana, households pay it with the water bill.
Who does not pay the property tax?
Families receiving economic aid, households made up only of pensioners, social housing and a few other cases set by law. Ask your municipality about relief for low incomes.
When does the new property tax start?
Under the draft law, the market-value tax starts for buildings in 2029 and for land in 2031. Parliament has not passed it yet.