"INF 93" sh.p.k is able to offer a safe, correct, quick service for who wants to buy, sale or rent.
It is not easy to buy a house or to rent something in real estate. There are important aspects which should be valued and controlled. Otherwise your choice could be wrong. Why so much stress?? We are at your service. |
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Duty and Taxes during the transactions of Real Estate.
INVIDUALS that sale Real Estate property pay revenue taxes from sale in this way:
Value of real estate property sale |
Revenue Tax |
Till 2 milion Leke |
0,5% value of sale |
| 2-4 milion Leke |
1% value of sale |
4-6 milion Leke |
2% value of sale |
Over 6 milion Leke |
3% value of sale |
For the sale of agricultural land (regardless of the value) |
0,5% value of sale |
 JURISTICAL AND PHYSICAL PERSONS that sale Real Estate property pay the passage tax of the right of the property in this way:
• In Tirana city is payed 1000 Leke/m2 for construction surface sold fated for residence and 2000 lek/m2 for construction surface sold fated for business.
• For other Real Estate property the passage tax of the property is 2% of the value of sale.
EXPENSES OF THE CONTRACT of buying-selling of the notary are assigned to the BUYER, beside when in the agreement is different predicted. The Buyer has the right to choose the Notary.
INDIVUALS AND PHYSICAL PERSONS that give for rent Real Estate property pay in state 10% of monthly rent for stores and offices and 5% of monthly rent for apartments.
And JURIDICAL PEOPLE don't pay V.A.T over the rent of their property.
Locative taxes over Real Estate property, which are paid by the proprietary
1. Residence Buildings:
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| • Buildings before 1993 |
10,5 leke/m2/yearly |
| • Buildings after 1993 |
21,0 leke/m2/yearly |
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| 2. Building for service and business: |
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| • Sanitary, handicraft, social-cultural, educational and scientific Service |
140 leke/m2/yearly |
| • Manufacture Buildings |
140 leke/m2/yearly |
| • Building for business and administrative service etc |
200 leke/m2/yearly |
| • Others |
200 leke/m2/yearly |
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| 3. Buildings: |
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| • In the property of non-profit organizations |
50 leke/m2/yearly |
| • Amortized and damaged, state property or former state property when is not organized any activity. |
50 leke/m2/yearly |
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| 4. Agricultural Land |
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| •Category I ÷ IX |
4000 ÷ 1300 leke/ha/yearly |
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