Increase in building tax nationwide from January 1, 2026 — How families in every city will be affected

From January 1, 2026, all citizens in the country will face an increase in the building tax, following the approval of new reference prices for real estate properties. The tax increase corresponds proportionally to the rise in the proposed reference prices for each cadastral zone across the 61 municipalities of Albania.

What is the building tax?The building tax is calculated as 0.05% of the apartment’s value, based on the reference price set for the respective zone. Municipalities have the right to increase or decrease this percentage by up to 30%, depending on decisions made by municipal councils.

How will this increase affect different cities?

• Durrës

  A 90-square-meter apartment currently pays 3,038 ALL annually; after the changes, the tax in the Port area will rise to 9,000 ALL per year, where the reference price increases to 200,000 ALL per square meter. This is a 196% increase.

  
  

• Vlorë

  For a 90-square-meter apartment currently paying 2,781 ALL annually, the tax in the Lungomare area will rise to 4,410 ALL. The increase is 59%.

  
  

• Sarandë

  In the coastal area, where the reference price rises from 56,000 to 100,000 ALL per square meter, the tax for a 90-square-meter apartment will increase from 2,520 ALL to 4,500 ALL per year. This is a 79% increase.

  
  

• Elbasan

  In Zone 1, the tax increases from 2,264 ALL to 2,700 ALL per year (19% increase). In Zone 3, the tax rises to 2,385 ALL (5% increase). Zone 2 remains unchanged as the reference price stays the same.

  
  

• Pogradec

  Currently, the tax is 2,246 ALL annually for all zones. In the area near the stadium and 1 Maj (Zone 1), the tax will rise to 2,700 ALL per year, a 20% increase.

  
  

• Kukës

  From 2,430 ALL annually, the tax will increase to 2,610 ALL, a 7% rise.

  
  

• Fushë-Arrëz

  The zone with the lowest tax in the country. Currently 338 ALL per year, it will rise to 473 ALL, a 40% increase.

  
  

• Sazan Island

  Included as a cadastral zone for the first time following residential development plans by the company “Affinity Partners” of Jared Kushner. The tax increase here will be 224%, the highest in the country.

  
  

How is the building tax paid?Families will continue to pay the building tax through water bills, as done previously. This scheme is implemented in Tirana and many other municipalities.

What about apartments privatized before the 1990s?For homes privatized by families after 1992 with no commercial transactions (sale/purchase), the tax obligation is calculated on 70% of the apartment’s reference value.

Conclusion. Starting January 2026, citizens across Albania will face a significant increase in their annual building tax obligations. The impact will be more pronounced in urban and tourist zones with higher new reference prices, while less developed areas will be less affected.

“KORÇA BOOM”