Property revaluation at 5%: the legal deadline is 31 Dec 2026, not 30 September
Law no. 85/2025 gives individuals until 31 December 2026 to revalue property at a 5% tax. Here is how to apply and what it costs.
By Galip Sulaj5 min read
In recent weeks, many websites and media outlets have repeated that the deadline to apply for property revaluation at a 5% tax runs out on 30 September 2026. The law published by the Albanian Parliament says otherwise: individuals have until 31 December 2026. Below we explain where the confusion comes from, what the law actually says and how to apply, step by step. This matters to diaspora owners too, since the application is made online.
Cover photo: Albinfo, Wikimedia Commons, CC BY-SA 3.0
What the law says
Law no. 85/2025 of 12 December 2025, "On the revaluation of immovable property", provides in Article 1 that individuals may revalue their property at market value "from the entry into force of this law until 31 December 2026". The same deadline applies to legal entities. The law also provides that applications for which the tax has been paid, but where ASHK (the State Cadastre Agency) has not completed the procedure by 31 December 2026, remain valid, and ASHK must complete them by 31 March 2027 (Law no. 85/2025, text published by Parliament).
Where does 30 September come from?
Some media still report a different scheme: applications from 1 January to 30 September 2026, with the tax payable by 31 December. One example is a Scan TV article on the 5% revaluation. That version does not match the text of the law we consulted, which sets the application deadline for individuals at 31 December 2026. The published law is the source that takes precedence.
The legal deadline is 31 December, but that does not mean you should wait until December. Year-end applications can create queues, and any gap in your documents takes time to fix. If you have decided to go ahead, apply early and confirm the deadline with ASHK or your notary.
How the tax is calculated
According to ASHK's guidance, the tax is 5% of the difference between the new market value and the property's previously registered value (ASHK, 24 February 2026). You do not pay 5% of the whole value, only of the increase you register.
An illustrative example, with figures chosen only to show the calculation: if your property is registered at 3,000,000 lek and you revalue it at 10,000,000 lek, the difference is 7,000,000 lek and the 5% tax comes to 350,000 lek. Because the tax is above 300,000 lek, the service fee in the table below is 10,000 lek.
| Up to 150,000 lek | 3,500 lek |
|---|---|
| 150,001 – 300,000 lek | 7,000 lek |
| Above 300,000 lek | 10,000 lek |
Why it is worth considering
The logic of revaluation is simple: a registered value closer to the market reduces the gain on which tax is calculated when the property is sold later. That matters most for properties registered years ago at values far below today's prices. The General Directorate of Taxes reported that revaluation saved taxpayers €120.5 million in tax in January–July 2026 (Sot, 7 August 2026).
- Tax on the difference between the new and the registered value
- 5%
- ASHK checks and invoicing, then registration after payment
- 2 + 5 working days
- Tax savings reported by the tax authority, January–July 2026
- €120.5m
Whether revaluation makes sense for you depends on the registered value, your plans for the property and the tax rate that would apply to a future sale. Confirm with a notary or accountant before you pay. For a first idea of current market value, try our property valuation tool.
Photo: Adam Jones from Kelowna, BC, Canada, Wikimedia Commons, CC BY-SA 2.0
How to apply
You apply on e-Albania, the government's online portal, through the property revaluation service (ASHK, 24 February 2026). Instruction no. 5 of 19 February 2026 gives ASHK 2 working days for checks and invoicing, and registration follows within 5 working days of payment (AlProfit Consult, 23 February 2026). If you live abroad and cannot access e-Albania yourself, ask a notary or lawyer in Albania how to proceed through a representative.
- Law no. 85/2025"On the revaluation of immovable property"
- Instruction no. 52 working days for checks and invoicing, 5 working days for registration after payment
- ASHK publishes its guidance5% tax, application on e-Albania, service fees
- The date circulating in the mediaNot the application deadline for individuals under the law
- Legal deadlineLast day for individuals and legal entities
- ASHK completes proceduresFor paid applications not completed by 31 December 2026
Test yourself
Under Law no. 85/2025, until when can individuals apply for revaluation at 5%?
This article explains the published rules; it is not legal or tax advice. For your own case, confirm with a notary, lawyer or accountant.
Sources
- Law no. 85/2025 of 12.12.2025, "On the revaluation of immovable property" (PDF, in Albanian), Parliament of Albania, 12 December 2025
- ASHK: Revaluation of immovable property throughout the year at only 5% (in Albanian), 24 February 2026
- AlProfit Consult: Property revaluation 2026, deadlines, forms and calculating the 5% tax (in Albanian), 23 February 2026
- Sot: Property revaluation, €120.5 million in savings for taxpayers in seven months (in Albanian), 7 August 2026
- Scan TV: article on the 5% property revaluation (in Albanian), publication date not shown
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