Property sales tax, how much repaid in 71 local government units

TIRANA new administrative division of territory will bring changes in the level of tax on property passing ownership to be paid by businesses in different areas of the country for 2016. Tax on the transfer of property rights over immovable property applies on buildings and all other assets of the estate, on the right to transfer the ownership of the business (this tax does not apply to citizens). It is paid by the transferor of the right to immovable property, before registration, according to the legislation. For 2016, the tax will be applied to 71 local units, according to their financial categorization. "Shqiptarja.com" publishes the tax rate to be applied in each of 71 units.
 
Formula
The tax base of the right of transfer of immovable property on the surface of building buildings, which transferred the right of ownership. The tax rate is determined in lek per square meter of the tax base. The tax liability is calculated by multiplying the tax rate with the tax base. The tax basis for the right to transfer ownership of immovable property for other property assets is the value of the sale of that property. The tax rate is determined as a percentage and it is indicative of the level of 2%. The tax liability is calculated by multiplying the tax rate with its base.
 
Municipalities and communes
This tax will cost more businesses located in Tirana and Durres (who belong to Category A local units), where the buildings for trade and services tax is ALL 2,000 per square meter. In the Class B units (Fier, Vlora, Elbasan, Berat Korce Pogradec Saranda Gjirokastra Lushnjė Kavaja Lezha Shkodra) construction trade tax services goes 700 leks per square meter. As in all other municipalities, the tax for such building is 300 leks per square meter.
 
The tax on property passing ownership to "other buildings" will be 1,500 lek per square meter in Tirana and Durres, 500. square meter for Category B municipalities, and 200 leks per square meter in the local units of Category C. This tax will not save or apartments to be sold by businesses, which in Tirana and Durres will be paid 1 thousand per square meter, in the municipalities of Class B 300 leks per square meter, in Category C $ 1.00 per square meter.
 
 
Changes for Small Business of the pensioners
 
At the end of last year the government decided zeroing simplified tax for small businesses with turnover of up to 5 million and the application of tax 5 percent to ALL 58 million turnover business. It was also decided the increase of the contribution base for liberal professions originally loop for taxation with maximum salaries but later the government would declare that taxation will become more clear and fair zones, regions and occupations in bylaws . Suddenly self-employed pensioners will not pay contributions. So far, despite that pensioners can have fulfilled their obligations to years of insurance if they had attended an activity as self-employed still had to pay social and health insurance.
 
Hotel tax, the land tax
All tax changes for 2016
 
Fiscal package for 2016 predicted a series of tax hikes, and adding some new ones. An increase of 3 percent to 10 percent taxation on gross written premiums. 2016 was added to the luxury tax for luxury cars. Specification of their luxury vehicles includes 3000 cubic cilindratën or equal value and over 50 thousand euro.
 
New vehicles will pay 70 thousand registration fee and annual fee 21 thousand. We tax on hotel accommodation made 140 leks and this has a positive effect on the budget. It was decided the land tax which will be paid in four levels according to the categorization of districts. These tax levels are from 5600 ALL / ha in 4200 lek / ha to 2800 ALL / ha and 1,400 lek / ha. We pay insurance for liberal professions on the basis of the maximum wage which suggested that the government will elaborate in detail in the bylaws equaling to be paid by each city in another and from one profession to another.
 
It became open after opposition encountered by the professionals free. Likewise royalty payments will no longer be paid based on the value, but the quantity. At the end of discussions in parliamentary committees changed the tax impact on infrastructure that Tirana is 2 to 4 percent of the total investment and the law of 8 percent redone. Even in this case despite builders taxes will be taken from its cost increases will be transmitted to those who will buy a new apartment.