{"sellertax.lek":"{n} lekë","sellertax.calc.title":"Sale tax calculator","sellertax.calc.presets":"Try a worked example","sellertax.calc.preset.1":"Simple gain","sellertax.calc.preset.2":"Reference price higher","sellertax.calc.preset.3":"Revalued first","sellertax.calc.preset.4":"Privatised flat","sellertax.calc.kind":"What kind of transfer is it?","sellertax.calc.kind.sale":"Sale by an individual","sellertax.calc.kind.family":"Gift or inheritance within the family","sellertax.calc.kind.gift":"Other gift or inheritance","sellertax.calc.kind.exchange":"Land exchanged for flats with a builder","sellertax.calc.kind.auction":"Forced sale at auction","sellertax.calc.kind.company":"The seller is a company","sellertax.calc.contract":"Sale price in the contract","sellertax.calc.contractHint":"The price you and the buyer write in the contract, in lekë.","sellertax.calc.purchase":"Purchase value","sellertax.calc.mode.act":"From an act","sellertax.calc.mode.revalued":"Revalued","sellertax.calc.mode.ekb":"No value","sellertax.calc.act":"Value in the last taxed act","sellertax.calc.actHint":"Purchase contract, exchange, inheritance, gift or renunciation. Bought in euros or dollars? Convert at the exchange rate of the day of purchase.","sellertax.calc.revalued":"Revalued value","sellertax.calc.revaluedHint":"The value recorded in the property card after the revaluation. It is the last taxed act.","sellertax.calc.area":"Usable area","sellertax.calc.ekb":"EKB cost per m² in the year of registration","sellertax.calc.ekbHint":"For privatised flats and buildings without a purchase value: the National Housing Entity's cost per m². For 1999 it was {ekb}.","sellertax.calc.reference":"Check the reference price","sellertax.calc.referenceDesc":"For the tax, the sale value is never lower than the reference value.","sellertax.calc.refPrice":"Reference price per m²","sellertax.calc.refPriceHint":"For your city or zone, in the official table.","sellertax.calc.refLink":"Open the table","sellertax.calc.years":"Full years since the title was first acquired","sellertax.calc.yearsHint":"The reference price is reduced by {per} for each full year, by at most {max}.","sellertax.calc.compare":"If you revalue before selling","sellertax.calc.compareDesc":"Possible until {deadline}: you pay {reval} of the increase, and the sale gain is then calculated from the new value.","sellertax.calc.compareValue":"Value after revaluation (optional)","sellertax.calc.compareHint":"The minimum fiscal price from ASHK or a licensed valuer's value, not lower. Leave it empty to skip.","sellertax.calc.result":"Your estimate","sellertax.calc.empty":"Enter the sale price and the purchase value to see the tax.","sellertax.calc.taxLabel":"Tax to pay ({rate} of the gain)","sellertax.calc.saleValue":"Sale value for the tax","sellertax.calc.basis.contract":"contract","sellertax.calc.basis.reference":"reference","sellertax.calc.referenceValue":"Reference value (−{cut})","sellertax.calc.purchaseValue":"Purchase value","sellertax.calc.gain":"Taxable gain","sellertax.calc.net":"Left from the price after this tax","sellertax.calc.formula":"Formula","sellertax.calc.rules":"Rules applied","sellertax.calc.rule.contract":"The contract price is not below the reference value, so it is the sale value.","sellertax.calc.rule.reference":"The reference value ({value}) is higher than the contract price, so ASHK uses it as the sale value.","sellertax.calc.rule.noReference":"Reference price not checked: the contract price is used. ASHK uses the reference value if it is higher.","sellertax.calc.rule.loss":"The sale value does not exceed the purchase value: the gain is zero and there is no tax.","sellertax.calc.rule.act":"Purchase value: the last registered act on which tax was paid.","sellertax.calc.rule.revalued":"Purchase value: the revalued value, as the last taxed act.","sellertax.calc.rule.ekb":"Purchase value: the EKB cost per m² × the area ({value}).","sellertax.calc.rule.noCosts":"Agency, notary and renovation costs are not deducted from the gain.","sellertax.calc.rule.declare":"The gain is above {limit}: also declare the sale and the tax paid in your annual income return.","sellertax.calc.cmp.title":"Revalue first?","sellertax.calc.cmp.item":"Cost","sellertax.calc.cmp.without":"Without revaluation","sellertax.calc.cmp.with":"With revaluation","sellertax.calc.cmp.reval":"Revaluation: {reval} tax and ASHK fee","sellertax.calc.cmp.saleTax":"Tax on the sale ({rate})","sellertax.calc.cmp.total":"Total","sellertax.calc.cmp.saving":"Revaluing first saves {n}.","sellertax.calc.cmp.extra":"Revaluing first costs {n} more.","sellertax.calc.cmp.link":"How the revaluation works","sellertax.calc.disclaimer":"An estimate for individuals, in lekë. ASHK calculates the tax that applies; the notary and ASHK fees for the sale are not included.","sellertax.zero.title":"When the tax is zero or does not apply","sellertax.zero.noGain.title":"No gain","sellertax.zero.noGain.body":"If the sale value does not exceed the purchase value, the tax is zero. The sale value is never taken below the reference value.","sellertax.zero.family.title":"Gift or inheritance within the family","sellertax.zero.family.body":"Gifts and inheritance between first- and second-degree legal heirs (under the Civil Code: children, spouse and parents) and between brothers and sisters are exempt (Law no. 29/2023, article 60; instruction no. 34/2023, point 4.2).","sellertax.zero.gift.title":"Other gifts and inheritance up to {giftLimit}","sellertax.zero.gift.body":"For immovable property they are exempt up to this amount per taxpayer. Above it, the tax is calculated as for a sale and paid by the person who receives the property.","sellertax.zero.exchange.title":"Land exchanged for flats","sellertax.zero.exchange.body":"When you give land to a builder in exchange for floor space, no tax arises at the exchange; it is calculated when you sell a flat you received (article 17; point 6.1).","sellertax.zero.auction.title":"Forced sale","sellertax.zero.auction.body":"A sale at auction by a bailiff or by public legal entities does not fall under this instruction (point 6.4).","sellertax.zero.company.title":"The seller is a company","sellertax.zero.company.body":"Builders registered as a business and other legal entities do not pay this tax for individuals: they pay the taxes of their own business regime (points 3.1, 3.2 and 6.6).","sellertax.zero.note":"The exemption covers the gift or the inheritance itself. When you later sell an inherited property, the {rate} tax applies normally, with the purchase value under point 4.3."}