PRICE FISCAL MAP

  • For individual properties, the tax is calculated at 15 % of the difference between the sale price and thepurchase price of the property.
  • For company properties in Tirana, the tax is calculated according tothe net areas the property multiplied by 1,000 ALL / m2 for apartments and double for shops.
  • For company lands, the tax is calculated at 2 % of the land sale value.
  • Specifically, in cases of sale of a property that is not a residential apartment, in the city of Tirana, thefiscal sale price per 1 m2 of construction area, is determined as follows:
  • Price for 1 m2 surface construction for shops is calculated 2 times higher than the price ofapartment surface.
  • Price for 1 m2 surface construction for covered garages is 70% of the price of apartment surface.
  • Price for 1 m2 surface warehouse construction is the same as the price of apartment surfaces.
  • Price for 1 m2 surface construction for open parking is 30% of the price of apartment surface.
  • Price for 1 m2 surface construction for basements is 70% of the price of apartment surface.
  • For privatized buildings with law no. 7652, dated 23.12.1992 "On the privatization of state-ownedhousing" as amended, so for apartments built before 1993, the price for m2 is 70 % of the priceaccording to the areas of the table, only in case of the first sale.