The government is reviewing the draft decision on the reference prices of residential buildings in districts. For the first time, the reference price map will include all rural areas of Albania, according to the country's territorial division into urban/rural.
According to the draft decision, the reference prices for rural areas are proposed to be the same as the current unchanged reference prices that apply today to cities.
Monitor publishes maps and tables with the government's proposals for reference prices for residential buildings, according to the territorial division in the Republic of Albania (Cities/villages).
To clarify for individuals the changes in the reference prices of residential buildings, the Council of Ministers Decision No. 132, adopted in 2018, which divides the districts into 67 reference price zones, is currently still in force.
The proposed changes in July 2025 envisaged the addition of 59 new zones, bringing the total number of zones to 116. The proposed increase included only the country's urban areas and has not yet been approved by the government. With the latest review that a working group is making of the draft decision, the reference prices are divided into a total of 176 zones. The new zones being added are rural areas where the government proposes to have fiscal prices at values equal to the current district prices. Currently, for rural areas in the country, municipalities use the reduced price of up to 35% of urban areas.
Specifically, VKM no. 132 dated 7.3.2018, (amended in July 2023 only for Tirana prices), for districts determines that the price per square meter of residential construction area in administrative units outside the respective city, which joined the local self-government units after the entry into force of Law no. 115/2014 “On the administrative-territorial division of local government units in the Republic of Albania”, is reduced by up to 35% compared to the price of the nearest area, excluding residential areas. While in Tirana for rural areas, the reference price is reduced by 30%.
With the new proposed changes, municipalities will no longer have the right to reduce reference prices for rural areas, but will be forced to implement the new prices that the government proposes. The amended draft decision is expected to be approved by the government.
What prices are proposed for rural areas?
The working group that is drafting the new reference prices explained to Monitor that based on the territorial division of the country into urban and rural areas, it has been proposed that the reference price map be divided into price values for urban and rural areas. However, since the reference prices are based on the sale value of properties on the ground, some coastal areas of the country that are experiencing development for residential buildings have been divided into several cadastral zones with different reference prices also included in urban and rural areas.
For example, currently the reference price for the city of Durrës is 67,500 lek per square meter. In the new draft decision published for public consultation in July 2025, it is proposed that Durrës be divided into 13 cadastral zones for reference prices, with values ranging from 45 thousand lek to 200 thousand lek per square meter (the price of 200 thousand lek is for the Port area where the “Durrës Yachts Marina” project is being built). Within the total areas of the Municipality of Durrës, Lalzit Bay and Hamallaj will also be included, which will be divided into 4 zones for reference prices.
The map of Lalzi Bay and Hamallaj divides the area into 4 cadastral zones with different reference prices per square meter of residential construction, located in strips from the sea towards the interior. Zone 6 (the first coastline in Lalzi Bay) has the highest reference price, 190 thousand lekë per square meter, reflecting the intensive tourist development and the highest market value. Zone 7, immediately after the first coastline, has a reference price of 90 thousand lekë per square meter. While zones 8 and 9, which are more inland areas, the proposed prices will be 45 thousand lekë and 50 thousand lekë per square meter.
Based on the territorial division of the country into urban and rural areas, it is proposed that all rural areas of Durrës, i.e. villages, have a different reference price than urban areas. For rural areas, a reference price of 67,500 lek per square meter has been proposed, i.e. the same as the current reference price for the city of Durrës. This reference price that the government has proposed for the rural area of Durrës also includes the area behind the coastline and the area of Lalzi or Hamallaj.
The same logic for setting reference prices has been followed for other coastal areas where many residential areas are being developed.
Several coastal areas of the country that are experiencing development for residential buildings have been divided into several cadastral zones with different reference prices, including urban and rural areas.
The reference price for buildings on the Radhima coastline is proposed to be 90 thousand lek per square meter, which in the revised tables is included in the reference prices of the Radhima and Orikum urban areas (see maps).
While the rural area of Vlora, which is added as new area no. 8, including that of Radhima (without the first coastline), will have a reference price of 61,800 lek per square meter, equal to the current price of the city area for the Municipality of Vlora.
The reference urban price map for Saranda also includes the Ksamil coastline with reference prices that will range from 60 thousand lek to 100 thousand lek per square meter.
With the proposed changes, a new area is added to Saranda that includes villages with a reference price of 56 thousand lek per square meter, equal to the current price of the city of Saranda.
Building tax obligations will also increase for rural areas
The new reference prices will be used to calculate the liabilities of individuals and businesses for the building tax, the infrastructure impact tax, and the asset revaluation process will be carried out.
As happened in Tirana with the entry into force of new reference prices in August 2023, the changes brought an increase in the building tax liability for individuals and businesses and an increase in the infrastructure impact tax liability.
With the entry into force of the reference prices, the obligation for the building tax will increase not only in districts, but also for rural areas. The changes in the reference prices will increase the obligation for the building and infrastructure tax to the same extent as the increase in the reference prices, since the basis for calculating the tax, which is the value of the property, is calculated according to the reference prices.
According to the draft decision that was published in July 2025 in Public Consultations, from the increase in reference prices in the districts, the Ministry of Finance expects to collect 2.6 billion lek or about 27 million euros in revenue from the increase in the obligation of both taxes.
The infrastructure impact tax is expected to generate around 1.8 billion lek, while the building tax is estimated to contribute around 868 million lek.
After the references come into force, how much will the building and infrastructure tax liability increase?
The building tax liability for individuals will automatically increase to the extent of the increase in reference prices.
In Durrës, for example, a citizen who owns a residential house with an area of 60 m2 in cadastral zone no. 11 currently pays a liability of 2,025 lek per year or 168 lek per month through the drinking water bill for the building tax. After the entry into force of the reference prices, the liability for the house tax will reach 6,000 lek per year or 500 lek per month.
The tax liability automatically increases by the increase in references to the extent of 196% for this area.
At the same level, the obligation for the building tax for the business, that is, for the environment used for the purpose of commercial activity, will also change. If a business has a shop with an area of 90 m2, it will pay 36,000 lek per year from 12,150 lek.
Edhe për llogaritjen e taksës së ndikimit në infrastrukturë, baza e taksës është vlera në lekë për metër katror e çmimit të shitjes së ndërtimit, qoftë për qëllime banimi apo shërbimi. Çmimi i shitjes për metër katror mbështetet në vlerat referuese të përcaktuara në metodologjinë e miratuar nga qeveria. Për qytetin e Durrësit, norma e kësaj takse për ndërtime banimi që nuk janë të destinuara për turizëm, industri apo shërbime publike është 8%, sipas vendimit për sistemin e taksave dhe tarifave vendore, miratuar në dhjetor 2022.
Në një shembull konkret, për një objekt rezidencial me sipërfaqe 100 mijë metra katror, i vendosur pranë portit të Durrësit, detyrimi i taksës së ndikimit në infrastrukturë, i llogaritur me çmimin aktual të referencës, është rreth 540 milionë lekë. Me hyrjen në fuqi të çmimit të ri të referencës nga 1 janari 2026, detyrimi për të njëjtin objekt do të arrijë në rreth 1 miliard lekë, duke reflektuar rritjen proporcionale të çmimeve të referencës.
Rritje të ndjeshme të çmimeve të referencës parashikohen edhe për zonat e tjera bregdetare, si Himara, Saranda dhe Vlora. Me hartën e re, Himara ndahet në 5 zona kadastrale, ku rritja më e lartë, prej 141%, parashikohet për zonën nr. 1, duke e çuar çmimin nga 58 mijë në 140 mijë lekë për metër katror. Saranda gjithashtu ndahet në 5 zona, ku për zonat nr. 1 dhe nr. 3 çmimi i referencës arrin në 100 mijë lekë për metër katror, ose 78.6% më shumë se çmimi i mëparshëm.
Edhe Vlora do të ndahet në 7 zona kadastrale, ku katër prej tyre janë brenda qytetit, ndërsa zonat e tjera përfshijnë Radhimën, Orikumin dhe ishullin e Sazanit. Rritja më e lartë e çmimeve të referencës në këtë bashki parashikohet pikërisht për ishullin e Sazanit.
Sazani, zonë reference për herë të parë
Ishulli i Sazanit, i cili deri më tani nuk ka qenë zonë e banueshme, përfshihet për herë të parë si zonë kadastrale në hartën e metodologjisë për llogaritjen e taksës mbi ndërtesën. Kjo ndodh pas prezantimit të projektit rezidencial të zhvilluar nga kompania “Affinity Partners”, në pronësi të sipërmarrësit Jared Kushner. Për ishullin e Sazanit, çmimi i referencës përcaktohet në 200 mijë lekë për metër katror, ose rreth 233% më i lartë krahasuar me çmimin e mëparshëm referues për qytetin e Vlorës.
Rivlerësimi i pasurive në rrethe do të bëhet sipas çmimeve të reja të referencës
Procesi i rivlerësimit të pasurive të paluajtshme në rrethe, si për individët, ashtu edhe për bizneset, do të realizohet duke përdorur çmimet e reja të referencës.
Kjo vlen për të dy format e vlerësimit të pronës. Me vlerë tregu, i kryer nga ekspertë të licencuar, ku çmimet e përdorura nuk mund të jenë më të ulëta se çmimet e referencës.
Me çmim reference, realizuar me aplikim në zyrat e Agjencisë Shtetërore të Kadastrës (ASHK), ku gjithashtu përdoren çmimet e reja të referencës.
This means that all entities carrying out the revaluation, whether individuals or businesses, will use the new reference price base to determine the value of their assets.
The Law on the Revaluation of Real Estate has been published in the Official Gazette, but its implementation is awaiting the approval of sub-legal acts. / Dorina Azo
To see the reference prices of buildings in districts, click on the document: Digital price map for municipalities
Taken from Monitor
