After its official end (at the end of 2025), the temporary tax for educational infrastructure in the Municipality of Tirana closes with an incomplete balance.
Of the 17 new schools promised to be built with the revenues from this tax, only 9 have been built, while 8 others remain unrealized.
Official data from the Municipality of Tirana shows that, although billions of lek have been collected from families and businesses over a decade, the initial objective of ending two-shift teaching through the construction of new schools has not been fully met.
How did the tax start?
The temporary tax on educational infrastructure was approved by a decision of the Municipal Council (no. 59/2015) and began to be applied from January 1, 2016.
It was collected every month through the water bill.
It was introduced as a temporary tax, with a 7-year duration. However, according to Law No. 68/2017 on Local Self-Government Finance, a tax that is temporary cannot be applied for more than 3 years.
The tax was based on a feasibility study drafted by the Municipality itself, according to which the revenues collected from the tax would be sufficient for the construction of 17 new schools: 10 9-year schools and 7 high schools.
This plan was presented as a structural solution to school overcrowding and double-shift teaching in the capital.
However, after the end of the initial term, the Municipality decided to extend the tax until the end of 2025, turning a "temporary" tax into a decade-long financial burden for citizens.
What was built?
The construction of the schools was carried out through the Public-Private Partnership (PPP) scheme, divided into 4 lots.
The contracts were concluded in the form of a PPP concession of the PBOT (Design-Build-Finance-Maintain) type, where the private company was engaged not only in the design, financing and construction of the schools, but also in their furnishing, maintenance, supervision and commissioning.
According to the contract, the total period lasted 7 years and 18 months: 18 months for the construction of the facilities, 7 years for maintenance, during which the Municipality would repay the investment through periodic payments.
The concessionaire benefited from a profit margin of 6.28% per year.
The contract for Lot 1 was signed in 2018, and for Lot 4 in 2020.
In Lot "Tirana 1", 5 schools were built according to the plan, specifically:
9-year school "Vaçe Zela" and High School "Kristo Frashëri" (united schools), in administrative unit no. 9,
9-year school "Andrea Stefani", in administrative unit no. 11
"Mother Teresa" 9-year school and "John F. Kennedy" high school (joint schools), in administrative unit no. 11
In Lot "Tirana 4" 4 schools were built according to plan
9-year school "Bashkim Fino", in administrative unit no. 2
9-year school "Kiço Blushi" and high school "Sevasti Qiriazi" (united schools), in administrative unit no. 8,
9-year school "Luan Hajdaraga", in the administrative unit of Dajt
In Lot "Tirana 2", none of the 4 planned schools have begun construction
In Lot "Tirana 2" the construction of 3 schools in the Kashar (Yzberisht) unit and 1 school in administrative unit no. 7 was foreseen.
In Lot "Tirana 3", none of the 4 planned schools have begun construction
In Lot "Tirana 3" the construction of 2 schools in administrative unit no. 2, 1 school in administrative unit no. 5 and 1 school in the Farka administrative unit was foreseen.
How much money was raised and how was it used?
According to official data from the Municipality of Tirana, by the end of the tax at the end of 2025, a total of about 7 billion lek (6,975,741,429 lek) has been collected from the temporary tax on educational infrastructure.
This amount has been collected over ten years (2016-2025), from households and businesses operating in the municipality's territory on their water bills.
In the Medium-Term Budget Program 2026-2028, the Municipality of Tirana confirms that for the project of 17 new schools: "2 lots of the PPP project have been implemented and 9 educational facilities have been completed, belonging to Lots "Tirana 1" and "Tirana 4", while the other two lots have not been implemented.
In total, the Municipality admits that only 9 of the 17 educational facilities originally planned have been delivered.
Missing schools
In the two remaining lots of the project, “Tirana 2” and “Tirana 3”, the construction of schools has not even started. The lots included areas such as Kashari (Yzberishti), administrative unit no. 7, units no. 2 and no. 5, as well as Farka, areas that have been facing a lack of educational institutions and overcrowding of existing schools for years.
For these areas, Faktoje.al has reported over the years about the lack of schools.
Official sources at the Municipal Council told Faktoje.al that a final report on the progress and implementation of the temporary education tax is expected to be presented within March-April 2026, after its official closure at the end of 2025.
conclusion
After the end of the temporary tax on educational infrastructure in 2025, Faktoje.al finds that the promise to build 17 new schools through this tax has been partially kept. /Faktoje.al/
