Property revaluation in 2026: how the 5% tax works

Revaluation replaces the value registered for your property (often an old purchase price, or no value at all) with a value closer to today's, for a tax of 5% on the difference. The new value is written into the property card at ASHK and counts as your purchase value when you sell.

It is voluntary and separate for each property: if you own several, you choose which ones to revalue, each with its own application. A property revalued under an earlier law can be revalued again.

Sources: Law 85/2025 · Instruction 5/2026

• Law no. 85/2025 “On the revaluation of immovable property”, approved on 12 December 2025 and promulgated by decree no. 1 of 6 January 2026; it entered into force 15 days after its publication in the Official Gazette
• Joint instruction no. 5 of 19 February 2026 of the Minister of Finance and the director general of ASHK: how the value and the tax are calculated, the application, the fee and the deadlines
• Joint instruction no. 34 of 29 December 2023 on the tax on income from transferring immovable property: the minimum fiscal price and the registered value that the revaluation uses, and the 15% tax on a later sale

For buildings, the minimum fiscal price is the reference price per m² set by the Council of Ministers (today the table of VKM 457/2023); for land, it is the price per m² in the value map in force on the day of the revaluation.

Sources: Law 85/2025 · Instruction 5/2026 · Instruction 34/2023

Individuals who own land or buildings registered in their name, or who acquire and register them by 31 December 2026. A co-owner can apply too. Each property is a separate application.

Companies and other legal entities can revalue property recorded as a long-term asset in their 2025 financial statements, at the market value set by a licensed independent valuer, by 31 December 2026. They pay 5% of the difference between the new value and the book value through the regional tax directorate, and the difference is not depreciated for tax purposes.

A property not yet entered in the cadastre, in an area where initial registration is complete, must first be registered; only then can it be revalued. In areas without initial registration the revaluation is noted in the mortgage register, but if the title is later refused, the new value is not recorded and the amount is not returned.

Sources: Law 85/2025 · Instruction 5/2026

Tax = 5% × (new value minus deductible value). You do not pay 5% of the whole value, only of the increase.

How the new value is set

• Through ASHK, at the minimum fiscal price: for a building, the reference price per m² reduced by 1% for every full year since the title was first acquired, by at most 30%; for land, the price per m² in the value map
• Through a licensed valuer, at market value: the valuer's act is attached to the application, and its value cannot be lower than the minimum fiscal price

The reference prices for homes in each city, and for Tirana by zone, are in our table of official reference prices. Official reference prices (VKM 457/2023)

What is deducted

The deductible value is the value in the last act registered for the property on which tax was paid: a purchase, exchange, inheritance, gift, renunciation or an earlier revaluation. If the property was registered without a value, a building counts at the cost per m² set for the National Housing Entity (EKB) in the year of registration, and land at the value-map price indexed by inflation.

The ASHK fee

The ASHK invoice also includes the fee for the copy of the property card, from the list of cadastral service fees (VKM 389/2020). If you use a licensed valuer, the valuation act is paid separately.

Sources: Law 85/2025 · Instruction 5/2026 · ASHK

• Applications: until 31 December 2026, for individuals and for legal entities
• An application filed by 31 December 2026 but not yet completed goes ahead if the tax is paid by 31 March 2027; ASHK completes these cases by 31 March 2027
• Invoice: ASHK prepares it within 2 working days of the application and sends it through e-Albania
• Registration: within 5 days of ASHK verifying the payment; the date of the revaluation is the date you paid the tax

If you see another date, check it against the law: Law no. 85/2025 sets 31 December 2026 for applications.

Sources: Law 85/2025 · Instruction 5/2026

1. Check the property card: the property must be registered in your name, and the last act for which tax was paid gives the value that will be deducted.
2. Apply on e-Albania for the service “Rivlerësimi i pasurisë” (property revaluation) together with “Lëshim kopje kartele të pasurisë së paluajtshme” (copy of the property card). You or your authorised representative can apply.
3. Choose the route: the minimum fiscal price calculated by ASHK, or a licensed valuer's act, signed and sealed electronically and attached with a certified copy of the valuer's licence.
4. ASHK checks the property and that you are the owner or a co-owner, and sends the invoice for the tax and the fees through e-Albania within 2 working days. You can pay online, or download the payment order and pay at the post office or a bank.
5. Within 5 days of verifying the payment, ASHK records the revaluation (its date and the new value) in section A of the property card.

Legal entities do not apply at ASHK: they file a voluntary declaration with the regional tax directorate, with the valuer's licence and invoice, the original valuation act, the 2025 financial statements and the payment order for the 5% tax.

Sources: Instruction 5/2026 · ASHK

When you sell, the seller pays a 15% tax on the capital gain: the sale value minus the purchase value. After a revaluation, the purchase value is the revalued value on which you paid the tax, so the taxable gain is smaller. The law and the instruction set no minimum period between the revaluation and the sale.

For the tax, the sale value is never lower than the reference value: if the contract price per m² is lower, ASHK uses the reference price of the zone or city, reduced by 1% for every year of use, by at most 30%.

Revaluing can also raise the annual building tax. Under Council of Ministers Decision no. 132/2018 (article 2, point 1.2), the value registered at ASHK through a revaluation is the reference for the building tax base; for homes the tax is 0.05% of the value a year (Law no. 9632/2006), about 500 lekë a year for every million lekë of value. The revaluation law and its instruction do not mention this effect, so ask your municipality how it applies it.

An example with round figures

An apartment registered at 3,000,000 lekë, revalued by a licensed valuer at 8,000,000 lekë and sold later for 10,000,000 lekë (above its reference value):

The revaluation costs 250,000 lekë of tax plus a fee of 7,000 lekë. This is our own arithmetic with the rules above, for illustration; the notary and ASHK fees for the sale itself are the same in both cases.

The buying costs guide explains who pays what in a sale and how the reference price counts. Who pays the tax on a sale

Sources: Law 85/2025 · Instruction 5/2026 · Instruction 34/2023

Our free valuation gives an indicative market value from comparable listings and the official reference prices. It is not a valuer's act and cannot be used for the revaluation, but it can show you how far the registered value is from today's prices before you decide.

Estimate your property's value for free

Official texts and pages, read on 1 October 2026:

• Law no. 85/2025 “On the revaluation of immovable property” (Official Gazette repository, qbz.gov.al)
• Joint instruction no. 5 of 19.2.2026 on the procedures for Law no. 85/2025 (qbz.gov.al)
• ASHK: property revaluation all year with only 5%, 24.2.2026 (ashk.gov.al)
• Joint instruction no. 34 of 29.12.2023 on the tax on income from transferring immovable property (ashk.gov.al)
• VKM no. 457 of 26.7.2023: reference prices for homes (ashk.gov.al)
• Council of Ministers Decision no. 132/2018 on the taxable value of buildings, article 2, point 1.2 (qbz.gov.al)