“Super-tax: who it targets — those who keep empty apartments, anyone who owns villas on the coast, and a multiplied price for water used for swimming pools.”
Anyone who owns a home will pay more taxes. Anyone who owns two or more apartments will have to pay even more out of pocket. The draft law providing for changes to the real estate taxation scheme has been put out for public consultation.
It is confirmed that in 2026 property taxation will not be based on reference prices but on market value. This is the first fundamental change, as it means that the property value will be higher and consequently so will the tax on it. This tax will be levied through the water bill.
“The second fundamental change concerns the real estate taxation scheme. For residential apartments, the tax is 0.05 percent. It will increase from 0.1 to 0.2 percent, depending on what the local municipal council decides.”
Commercial centers, agricultural properties and industrial properties will be taxed at 0.15 to 0.25 of the building’s value.
Those who do not complete their buildings on time will face a much steeper tax, a full 30 percent of the property value.
“For those who own one home, even though the scheme is changing, the tax amount remains the same. Despite raising the tax threshold to 0.1 percent, half will be deducted. What changes for them is taxation based on market value rather than reference price, which means they will still have to spend a little more money than they pay today.”
For those who own two homes, the tax on the first apartment does not change, while for the second it will increase to the 0.1 to 0.2 percent range, depending on the municipality where it is located.
Specifically, for an individual who owns two apartments worth 8 million lekë each, the tax payment for the first home remains 4,000 lekë, while for the second it becomes 12,000 lekë.