From January 1, 2026, reference prices for apartments in districts will come into effect. From 65 cadastral zones, their number has increased to a total of 119 zones.
But the reference prices are expected to increase citizens' obligations in the districts for the tax on residential buildings and shops, as the taxable base of the building is calculated with the reference prices.
Monitor has calculated the changes in tax liabilities for 119 new cadastral areas.
The highest changes in reference prices are proposed for the Durrës region, especially for cadastral zone no. 13, which coincides with the Durrës port area where the Durrës Yachts Marina project is being developed. From 67,500, which is currently the only reference price for the sale and purchase of apartments in Durrës, a price of 200 thousand lek has been proposed in this area. An increase of 196%.
A citizen who owns a 60 m2 residential house in this area currently pays a tax of 2,025 lek per year or 168 lek per month through the drinking water bill. From January 1, the house tax liability 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.
A significant increase in references compared to 2019 has also been proposed for the Kamzë municipality. From 52 thousand lek per square meter, which was the price in 2019, it has been proposed to 72 thousand lek per square meter. An increase of 44%.
For a family that owns an apartment with an area of 60 m2, in Kamza, from 1,560 lek per year or 130 lek per month, the obligation will be 2,250 lek per year or 187 lek per month from January 1, 2026. The increase is 44%. For a business that has a shop with an area of 90 m2 in this area, the annual obligation for the building tax is 9,360 lek per year. With the increase in references, the obligation will reach 13,500 lek per year.
The Municipality of Vlora from 61,800 lek per square meter which was the reference price with the new proposals the Vlora area is divided into 7 cadastral zones with prices starting from 45 thousand to 140 thousand lek per square meter and the island of Sazan with a reference price of 200 thousand lek per square meter. The increase in prices in Vlora reaches 58.6% compared to the prices approved in 2019.
A family with an apartment with an area of 60 m2 in cadastral zone no. 1 in Vlora will have a building tax liability of 2,940 lek per year or 245 lek per month from the current 154 lek per month. For businesses, the annual building tax liability will increase from 11,124 lek per year to 17,640 lek per year. The increase will be about 59%.
The law on the assessment of real estate with a reduced tax is also expected to come into effect from January 1, 2026. From the 15% tax, 5% has been proposed.
Also, from January 1, 2026, the new real estate tax was expected to begin implementation. But the Ministry of Finance is drafting a completely new draft law, which is expected to be approved next year. Implementation is expected to start from 2028. The period 2026-2027 will be used for the preparation of all necessary acts and instructions. / Monitor
