Practical Guide to Law No. 85/2025: Real Estate Revaluation (2026)

What the New Law Entails and Why It Matters

The new Law No. 85/2025 "On Real Estate Revaluation"offers all owners—both individuals and legal entities—the opportunity to revaluate their real estate (land, plots, or buildings) at current market value during the period of January 1, 2026 – December 31, 2026. This law is significant because it temporarily reduces the tax paid on property value appreciation: instead of the standard 15% capital gains tax (usually paid upon sale), a reduced rate of only 5% is applied to the difference between the registered value and the market value. In other words, owners can "buy" a new cost basis for their property at a discount, paying a 5% tax on the value increase now, rather than 15% on the profit when selling in the future.

This preferential 5% tax makes revaluation financially attractive for many owners, as it saves approximately 2/3 of the tax liability compared to not revaluating.

For example, if a property has a realized profit of €20,000, without revaluation, the sales tax would be around €3,000, whereas with prior revaluation, only €1,000 would be paid. The €2,000 savings can be substantial, especially for properties that have seen significant value growth over the years. Furthermore, for the first time, the law recognizes property depreciation—approximately 1% for each year of age—meaning that for older properties, the taxable base is slightly reduced due to wear and tear. This is expected to lower the tax for older buildings (e.g., a 30-year-old building will only be taxed on 70% of the value difference, reducing the obligation).

Law 85/2025 is part of the fiscal package and policies aimed at formalizing the real estate market. It was decreed and announced in January 2026 by the President, with the goal of entering into force as early as possible within January. The intervention comes after a period of rapid growth in real estate market prices and a revision of fiscal reference prices by the government. Without this law, property sellers would face much higher capital gains taxes (due to the large gap between historical and current values), which could stifle transactions or push them toward informality. Therefore, revaluation serves both as fiscal relief for citizens and businesses, and as a tool to increase short-term budget revenue and update registries with real values.

This new law allows real estate owners to benefit from a partial tax "amnesty" by paying 5% on the property's value increase until the end of 2026, instead of paying 15% on the profit when the property is sold in the future. This is particularly important under current market conditions where property values have risen significantly, and the standard 15% tax would be a major burden. The 2026 revaluation aims to encourage the formalization of real values, bring immediate revenue to the budget, and provide owners with financial flexibility and legal certainty in their property management plans.

Who Benefits from Revaluation and How the Process Works

Beneficiaries

All real estate owners in Albania can benefit from this law. This includes individuals (natural persons) who own apartments, houses, land, or agricultural plots, as well as legal entities (businesses) that hold real estate in their name. The law applies regardless of whether the property is used for residential purposes, rental, or business activity. Albanian citizens residing abroad (the diaspora) can also benefit, as long as the property is registered in their name (or their legal heirs, in cases of inherited property). The only exceptions are properties that are not yet registered (e.g., those in the legalization process)—these currently cannot be revalued without being registered first, although discussions to include them have taken place. Therefore, if you have a property that does not yet have a mortgage or ownership certificate, you must complete the registration first and then proceed with the revaluation.

Revaluation Methods

The law provides two main ways to determine the new market value of your property during revaluation:

Revaluation by a Licensed Expert

This involves hiring a professional real estate appraiser, licensed by the relevant institutions, who will conduct a market valuation of your property. The expert will inspect the property and issue a written appraisal report determining the current market value in Lek. This professional report must be attached to your revaluation application at the Cadastre. It is important to choose a qualified and registered appraiser, as a copy of their license will be required in the application documents. The market value determined by the expert cannot be lower than the officially approved minimum fiscal prices for your area and property type. This means the law sets a "floor" on valuations to prevent artificial undervaluation—the appraisal report will only be accepted if it is at least equal to the minimum fiscal value in force (referring to the fiscal price map used for property transfer tax).

Revaluation by the State Cadastre Agency (ASHK)

Alternatively, you can choose to have the local Cadastre office (formerly the Mortgage Office/ZRPP) perform the revaluation of your property based on the official minimum fiscal prices for the property's type and area. This option allows owners who do not wish or cannot hire a private appraiser to receive a state valuation. In this case, you will indicate on the application form that you choose revaluation by ASHK using fiscal prices, and you will not need to submit an expert appraisal. The Cadastre offices will calculate the property value themselves based on the minimum price database (considering the cadastral zone, type of asset, area, year of construction, etc.) and determine the value difference compared to the currently registered value. In this case, too, the same rule applies: the new value cannot be lower than the minimum fiscal value for your property. In practice, the Cadastre will use the official price map (updated in 2023) as the basis for determining your property's market value if you do not provide a private appraisal.

Application Procedure and Tax Calculation

Regardless of which of the above methods you choose, the subsequent steps are the same: The standard revaluation application form is completed and submitted (online or in person—see the step-by-step guide below). The Cadastre Office will then calculate the tax base—which is the difference between the new property value (derived from the appraisal report or the Cadastre's valuation) and the old registered value of the property. The old registered value refers to either the purchase price (if you bought the property and that price was declared) or the last revalued value (if the property was subject to a previous revaluation and the corresponding tax was paid). The 5% tax is calculated on this net difference.

Example

Suppose you have an apartment with a registered value of 5 million Lek, and the current market value (according to the expert or the Cadastre) is 8 million Lek. The difference (tax base) is 3 million Lek; the revaluation tax will be 5% of this, which is 150,000 Lek. The Cadastre prepares the calculation and issues the invoice or payment notice for the tax. Once you make the payment at a bank or online, the revaluation is officially registered—your property record is updated with the new market value, and from that moment on, that value will be recognized as the "purchase cost" for tax purposes in the event of a future sale. With the new registration, you have effectively "reset" the value of your property in the eyes of tax law.

Documentation and Administrative Guidelines

Within 30 days of the law's entry into force, a Joint Instruction from the Ministry of Finance and the ASHK Directorate is expected to be released, detailing the implementation procedures. This instruction is expected to clarify the practical steps for application, the method for calculating the taxable base (including the 1% annual depreciation formula), the method for paying the tax and budget revenue, as well as the service fee that the Cadastre will apply for performing the revaluation. According to previous practice, the ASHK fee is expected to be a modest fixed amount (a few thousand Lek) for each application, paid separately from the tax. The main documents required for application include: the ownership certificate (or a copy of the property record), the appraisal report (if a private appraiser was used) along with the appraiser's license, the owner's/applicant's identification document, and payment receipts proving the payment of the service fee (and the tax, in the final stage). The instruction is also expected to clarify whether the application can be made entirely online or at physical counters, though as described below, the e-Albania platform already provides an electronic service for revaluation applications.

In summary, the revaluation process is open to all owners during 2026 and is carried out by determining the new value of the property (by an expert or the Cadastre) and then paying a 5% tax on the value increase. The result is a property record with an updated value and an owner who has paid a reduced tax to save on a larger tax in the future. Below, we will explain the differences between individuals and businesses, cases where this revaluation is worth it or not, as well as the concrete steps to implement it.

Individuals vs. Legal Entities – Fiscal and Economic Treatment

The law formally treats individuals and commercial entities (businesses) the same regarding the right to revaluate and the tax rate: 5% of the value difference for everyone, without exception. This is a novelty, as in the previous campaign (the 2020 law), individuals paid only 3% while businesses paid 5% tax for revaluation. This time, the revaluation tax burden is unified for both categories, which on one hand simplifies the scheme, but on the other hand increases the cost for individuals compared to previous times. Nevertheless, there are practical and economic differences in how individuals versus legal entities are affected by this process:

Payment Methods and Tax Deductibility

An individual performing a revaluation must pay the 5% tax out of their own pocket, immediately (within the specified payment deadlines). This payment is considered final, and the individual has no right to deduct or offset it elsewhere. Meanwhile, a business (legal entity), when paying the 5% tax, can treat it as a deductible expense for corporate income tax purposes. In practice, a business will declare this payment as an expense in its balance sheet, reducing its taxable profit base for that year. Thus, the net cost of revaluation for a business is somewhat lower: e.g., a company that pays 100,000 Lek in revaluation tax, if it is profitable, reduces its corporate income tax (15%) by 15,000 Lek—so the net cost is 85,000 Lek. For an individual, however, it costs the full 100,000 Lek because there is nowhere to deduct it. This will make revaluation more financially manageable for businesses than for individuals with the same property value difference.

Impact on Balance Sheets and Depreciation

For businesses, the accounting balance of assets changes after revaluation. The value of the real estate in the company's books increases to reflect the market value. This can have several positive consequences: (a) Increased assets strengthen the business's financial statements, improving equity ratios and potentially the ability to secure bank loans (as the property can be used as higher-value collateral). (b) If the property is a depreciable building or structure, the company can apply depreciation on the new, higher value. This means larger depreciation expenses year after year, which reduce corporate income tax in future years. In other words, the company pays a 5% tax once but can save on taxes later by deducting additional depreciation from its taxable profits over the remaining life of the asset. This effect does not exist for individuals, who do not have accounting balance sheets or fiscally deductible depreciation for their private homes.

Impact at the Point of Sale

Both individuals and businesses, after revaluation, will have a new cost basis equal to the property's new value. If they later decide to sell the property, the capital gains tax (taxed at 15%) is calculated from this new basis. Thus, both categories will save 10 percentage points of tax on the revalued difference. However, for a business, there may be an additional impact: the sale of a revalued asset is also reflected in equity accounts (the revaluation reserve). Since the business has paid the preferential tax, it has cleared the obligation on that profit and can more freely distribute the profit from the sale (e.g., as a dividend) without paying additional tax on the revalued portion. The individual simply benefits by not paying tax at the time of sale for the portion of the profit covered by the revaluation—same as the business—but they have no other financial implications beyond the tax savings.

Financial Capacity and Decision-Making

For many individuals (especially families with modest incomes), even paying a 5% tax can be significant. If the property value has increased substantially, 5% of the difference can reach considerable amounts (thousands or tens of thousands of euros), which the individual must pay within 2026. Not everyone has sufficient liquidity to make this payment immediately, especially when they do not plan to sell the property soon (meaning they don't expect an income from which this payment "comes out"). Businesses, on the other hand, usually have greater financial capacity or access to funds and can plan this cost as part of their annual financial management. This is why the National Association of Real Estate Agencies (NAREA) proposed that the tax for residential homes of individuals be lowered to 3%—arguing that otherwise, many individuals would be hesitant or unable to afford the revaluation, leaving their properties "stuck" (with low registered values). Although this proposal was not included in the final law, it highlights the difference in situation between individuals and businesses. It is true that an average family might hesitate to pay, for example, €5,000 in revaluation tax today for their home if they have no concrete sale plan, whereas a commercial company might see the 5% payment as an investment (to lower future taxes and improve the balance sheet).

Approach to Revaluation

For individuals, property ownership often has an emotional and long-term dimension (the family home, inherited property, etc.). The decision to revaluate for them is primarily linked to personal economic calculation: is it worth paying now for a future benefit? For many individuals, revaluation only makes sense if they plan to sell the property within a reasonable timeframe (or transfer it via gift/inheritance to someone who will then sell it). Businesses, however, view revaluation more from an asset management perspective: it is an opportunity to refresh asset values on the balance sheet according to the market and to optimize the fiscal burden in the medium term. Businesses may decide to revaluate even without the intention of selling the property immediately, because they are interested in a more realistic financial statement or avoiding a heavy one-time tax in the future when the property might be sold.

In summary, the main difference is that the real cost of revaluation for businesses ends up being lower (thanks to fiscal deductions and balance sheet effects) and their benefits can be twofold (lower capital gains tax + better balance sheet), while for individuals, it is a direct cost and they simply benefit from the tax savings on profit when they sell. This means the "is it worth it or not" analysis (see the next section) may result differently for an individual and a company, even if they have the same property with the same value growth. In the sections below, we will address precisely when it is valuable to carry out revaluation and when it might not be, with concrete examples illustrating various situations for individuals and businesses.

When Revaluation is Worth It – and When It’s Not

Not every owner should automatically rush to perform a revaluation. The value of this process depends on the specific circumstances of the property and your future plans. Below we elaborate on typical situations where revaluation is recommended and where it might not be useful, providing reasons and examples for each case:

When is Revaluation Recommended?

When planning to sell the property in the near future

This is the clearest case where revaluation makes sense. If you plan to put the property up for sale during 2026-2027 (or even a few years later), paying the 5% tax now will save you the 15% tax at the time of sale. The 10 percentage point difference can translate into thousands of euros in savings. Example: Mr. A has an apartment he bought for €50,000 and aims to sell it soon for about €100,000. Without revaluation, he would have to pay 15% on a €50,000 profit (around €7,500 tax). With revaluation, he pays 5% on this difference now (€2,500), and later, when he sells, the sales tax will be zero (because the new value of €100,000 will be recognized as the cost). Net savings: €5,000. This saving can be even higher for properties with larger profits. Therefore, if you have a concrete sale plan or are a business aiming to sell an asset, it is better to pay 5% now than 15% later.

When the registered value is significantly lower than the market value

Many Albanian citizens own properties bought years (or decades) ago at very low prices compared to today's market, or have acquired them through privatization/inheritance with a symbolic registered value. This would mean a very large capital gain "on paper" when the property is sold. The 15% tax on that large profit would be heavy. Revaluation allows you to neutralize this accumulated "profit" by paying only 5%. This is especially valuable for old family properties, plots bought very cheaply in the past that are now worth a lot, as well as for assets passed through inheritance/gift where the registered value was often minimal or calculated using indirect methods. Even if you do not plan an immediate sale, chances are that sooner or later the property will be transferred (to children, grandchildren, or through a sale). Performing the revaluation now secures you against a much higher tax that would be paid in the future. It's worth noting that, based on the law, inheritance within the immediate family is exempt from the 15% tax at the time of inheritance, but not the capital gains tax when the heir later sells the property. Thus, if you have inherited a property with a low old value, revaluation will put you in a much better position if you decide to sell that property in the future (as your profit will be calculated from the new value).

When using the property for business purposes or as loan collateral

If you are a business or an entrepreneurial individual using the property for activity (e.g., business premises, investment land, etc.), revaluation may make economic sense even without selling the property. By increasing the value of the asset on the balance sheet, you increase the company's capital and can increase borrowing capacity. Banks and financial institutions look favorably upon assets registered at real market values, as this provides transparency and greater security for collateral. Also, for businesses with depreciable buildings, revaluation can mean a larger depreciation expense (thus less corporate income tax) in future years, as explained above. These indirect benefits can justify the cost of revaluation even in the absence of an immediate sale. In this light, a business does well to revaluate if the asset holds significant weight in its assets and hasn't been revalued for a long time. Even for individuals, if you intend to take a bank loan and the property serves as collateral, an officially updated value can help you negotiate a higher loan amount. Banks usually send their own appraisers for collateral, but a property record with real value ensures there are no procedural hurdles (e.g., when the official value is very low, the bank may ask for extra clarifications). Thus, improving the financial picture is a valid reason in favor of revaluation.

When seeking legal certainty and future flexibility for your property

Having a property with an updated value eliminates uncertainty over hidden tax liabilities. You know which value you have "locked in" and can plan better. This can be important in family or business situations, e.g., division of ownership among partners: revaluation sets a baseline value that can be used as a fair reference for division or capital accounts. Also, if you have joint properties with other family members, performing a revaluation can avoid future debates over value (especially when one co-owner wants to sell their share—the 5% tax paid can be included as a cost and reflected in the price). From a legal perspective, revaluation puts you in full compliance with current fiscal legislation and lowers the chances of problems during later inspections or verifications of property history. In the past, there have been cases where the tax administration questioned declared values in sales (when they were clearly below market). With revaluation, your property already has its value near the market reflected officially, so future transactions are expected to be smoother bureaucratically.

When Revaluation May Not Be Necessary?

When you don't intend to sell or transfer the property for a long time

If the property in question is your primary residence and you plan to keep it for many years (perhaps leaving it to your children), paying the tax now may not be necessary. The primary reason for revaluation is saving on sales tax; but if a sale is unlikely for the next 10-20 years, then you may choose not to pay anything now and simply face the tax when (and if) a sale occurs. The value of cash in hand today is higher than in the future—economists would say that in current terms, 5% today might be equivalent to perhaps 8-10% many years from now due to inflation and alternative investment opportunities. Therefore, if you don't have a short-term use for the property in the market, you might decide it's not worth paying the tax now. Example: Ms. B has an apartment where she lives, bought 15 years ago. Its value has increased, but she has no plan to sell for at least another 15 years. Revaluation would cost her, for example, €2,000 now. If she doesn't revaluate, after 15 years when she sells, she might have to pay more than €2,000 tax, but this payment is deferred. she might prefer not to pay these funds today and invest or use them for other family needs. Naturally, this reasoning only holds if she is relatively certain she won't sell or transfer the property soon. It must be emphasized that there is a slight fiscal risk in this decision: the 15% tax will still be owed to the state when the sale happens, and if the property value increases even more in 15 years, the obligation will be even higher. But that is a future matter; not performing the revaluation is essentially a deferral of tax payment for those who do not have an immediate need to lower it.

When the value discrepancy is minimal

There are cases where your property's registered value is not far from current market value. This can happen if: (a) you bought the property relatively recently at a near-market price, (b) you revalued the property in the past (e.g., in 2020) and the price hasn't changed much since then, or (c) it is a new property (e.g., a recently legalized apartment with new reference prices). In these cases, the revaluable "profit" is small, and the benefit from revaluation is also small. Example: A plot of land bought for 9 million Lek two years ago is now worth 10 million Lek. The difference is only 1 million; revaluation would cost 50,000 Lek, while the sales tax without revaluation would be 150,000 Lek. Potential savings: 100,000 Lek. Is it worth the effort? If the owner isn't selling the land now, they may choose not to engage in revaluation procedures for a relatively modest saving. Indeed, one must consider that the cost of the appraiser and application fees will also eat into a portion of these savings. So, in cases of small gains, especially for individuals, revaluation may not have practical leverage. It might be simpler to just pay the 15% tax on that small profit when the property is sold. Of course, this calculation changes if expectations are that the property value will increase significantly—but in our case, we assume a minimal difference.

When you lack the immediate financial capacity to pay the tax

Even though it may result in economic leverage, revaluation requires immediate payment within 2026. If you are a family with a limited budget or a business with liquidity issues, it might be difficult to find the funds to pay the 5% tax (and other costs) within the deadline. The government does not offer the option of installment payments; it must be paid in full once the invoice is issued. So if you realistically do not have the necessary cash, then you have no choice but to not perform the revaluation. Of course, this means you also won't sell the property until you can pay the full tax on the profit. Some owners find themselves in a situation where their property has great value but is illiquid (e.g., inherited land in a high-value area, but they themselves do not have high income). In such cases, revaluation may prove practically unachievable despite theoretical leverage. Warning: If you are in this situation but still plan to sell the property within 2026, you can coordinate with the potential buyer: sell after revaluation, agreeing that the buyer lends you or pays the revaluation tax as part of the price. This requires trust and formalization with a contract, but it has happened in practice (the buyer prefers a property with revalued value to avoid tax issues). However, if you have no financing possibility at all, then revaluation simply cannot be done.

When awaiting potentially more favorable policies in the future

Some owners might think: "If the government did revaluations several times (1%, 2%, 3%, now 5%), maybe in a few years another revaluation will come, perhaps even at a lower rate than 5%." Is it worth the wait? This is speculative and depends on your trust in future fiscal policies. It is true that there have been several rounds of revaluation in the last 15 years (see the history below) and several times the rates were lower than 5%. In 2020 individuals paid 3%, and NAREA asked for 3% again this time. However, there is no guarantee that a new scheme will arrive soon. In fact, since this is already the fourth broad revaluation, the government might not offer this relief for several more years, or might offer it with even less favorable conditions (e.g., only 5% or more). Also, economic factors like the pressure to increase budget revenue could mean this is the last chance for some time. Waiting also has a cost: during this time, you cannot sell the property (without paying full 15% tax). If you cannot sell the property now anyway and have no rush, you may choose not to perform the revaluation now and hope for another opportunity. But this is a gamble—our technical recommendation is: If you plan to realistically sell the property within the next 5 years, take advantage of the current revaluation. If you are completely sure you won't sell even after 5 years, you can wait, with the understanding that after 5 years the capital gains tax might still be there and there might be no revaluation at all.

When the property qualifies for other legal exemptions

Currently, Albania taxes capital gains from real estate sales for all owners (exception is made only when an individual sells their sole residence after a certain period of habitation, although our legislation is not yet as clear as some EU countries on this exemption). There are rumors of possible reforms such as exempting the primary residence from capital gains tax, a common practice in many developed countries. If you believe the Albanian legislator might take such a step in the future (e.g., removing the 15% tax for the sale of a house where you have lived), then revaluating that property today might not be necessary (because perhaps its profit wouldn't be taxed at all tomorrow). So far there is nothing concrete, but for accuracy, we mention this point as part of the reasoning. Also, if your property is currently in the legalization process and you hope it might be included in the revaluation scheme by some government decision before it is registered, you can wait a bit. But the likelihood is that unlegalized properties must finish legalization to enter revaluation, so this is not a strong reason not to act.

In summary, the question "To revaluate or not?" depends on: a) The time horizon (how soon you will sell or transfer the property), b) The size of the undisclosed profit (the value difference and saved tax), c) Your current financial situation, and d) Trust in future policies. Below we have included some practical examples with figures, which can help you concretize your decision-making in different situations.

Links to Previous Revaluations and Why It’s Returning

Law 85/2025 did not emerge in a vacuum—on the contrary, it is a continuation of previous fiscal policies for property revaluation. Albania has organized several revaluation campaigns over the last decade, almost at a periodic rhythm. Nearly every 3-5 years, authorities have offered a window where owners can update property values with a reduced tax. Specifically:

(1) The first law was implemented in 2011-2013, with a preferential tax of only 1%. It was a great success: over 95,000 properties were revalued and the state collected around €39.8 million from this process.

(2) The second campaign came in 2016-2017, with the tax increased to 2%. Public interest fell slightly compared to the first time (64,700 properties were revalued), but over €56.9 million in revenue was still collected for the budget. The increase in the rate from 1% to 2% reflected fewer applications, but more revenue than the first round, as market prices had moved and the tax nonetheless remained low.

(3) The third campaign took place recently, in the period 2020-2022, with a 3% tax. This was preceded by a law in January 2020, but due to the pandemic, the deadline was extended and lasted until August 2022. In this round, there were almost as many applications as in the first: about 94,000 properties were revalued. The revenue collected was significantly higher, a full €138.6 million, as not only was the 3% rate higher than before, but market prices had exploded especially in recent years, increasing the taxable base. This last campaign was well received by the public—around 110,000 families are said to have benefited—and the government extended the deadline twice to include as many applicants as possible (initially until the end of 2021, and then for a few more months in 2022).

As observed, each round has had slightly different parameters. Generally, the maximum tax reduction (1% in 2011) spurred the highest number of applications. The gradual increase in the rate to 2% and then 3% brought a slight decrease in participation but increased budget revenue (especially in the third round due to price hikes). Now, the 5% rate in 2026 is the highest ever applied for a revaluation—this may negatively affect participation (some owners might be deterred by the higher cost), but the government appears to have assessed that the rise in property prices justifies this higher rate. In fact, NAREA and market experts warned that 5% could discourage some citizens compared to the success of the 3% rate, yet expectations remain that interest will be high as the need for revaluation still exists on a massive scale.

Why Is Revaluation Being Offered Again?From the official rationale (the explanatory report of the draft law) and expert analyses, several key motives emerge:

Significant increase in property prices in recent years

Especially in Tirana and other major cities, apartment and land prices have risen substantially (20–40% or more). This means that many owners, if they sell without revaluation, would be required to pay very high capital gains tax. The law aims to ease this burden by offering a reduced tax rate to align registered values more closely with market reality.A key factor here is the update of minimum fiscal reference prices by the government: at the end of 2023, new reference price maps for real estate were approved, bringing fiscal values closer to actual market prices. This move, while positive for tax administration (as it reduces under-declaration in sale contracts), creates the need to give owners an opportunity to “update” their property values without heavy penalties. Revaluation therefore acts as a form of compensation: the state increases reference prices but allows owners to pay a small tax now instead of facing a much higher burden later.

High interest from citizens and businesses

Experience has shown that Albanians welcome these opportunities. According to official data, from 2011 to 2022 there were 254,665 revaluation applications, generating over 23.5 billion ALL in reduced tax payments. These figures demonstrate a real market need to correct property values. Many properties have changed ownership, been improved (renovations, extensions), or increased in value due to market development, and owners want to formalize these changes at an affordable cost. The government is aware that each revaluation campaign is accompanied by a surge of applications at Cadastre offices and an increase in subsequent transactions. This not only generates one-time revenue but also stimulates the real estate market — people are more willing to buy and sell when they know the tax burden is not excessive. Thus, the 2026 revaluation aims to stimulate the property market at a time when inflation and economic uncertainty may have slowed it down.

Large volume of properties still not revalued

Even after three campaigns, hundreds of thousands of properties are still registered at historically low values. Industry associations have estimated that around 250,000 properties initially required revaluation, while census data suggest that up to 500,000 housing units may still not be revalued. Since past rounds covered approximately 250,000 properties, a large number remain. Many owners were either unaware, financially unable, or constrained by deadlines in previous schemes. These owners now have another opportunity. In particular, members of the Albanian diaspora who were unable to apply earlier (especially during the pandemic) may now plan for 2026. Interest groups have also exerted strong pressure — the Association of Real Estate Intermediaries lobbied actively for the approval of this law, arguing that the market was awaiting it and that delays were creating uncertainty. The President was also under public pressure to promulgate the law promptly due to its perceived economic importance.

Need for additional budget revenue and economic formalization

Previous revaluations generated billions of lek in state revenue without increasing formal tax rates — in fact, by lowering the rate, they paradoxically increased revenue (Laffer effect). Many individuals who otherwise would not pay anything (because they were not selling) chose to pay when the rate was low. For 2026, the government has included expected revenue from revaluation in the state budget (exact figures are not public, but based on past experience, possibly 10–15 billion ALL). These funds help finance public projects or reduce the deficit. Additionally, each revaluation increases the long-term tax base: after 2026, when revalued properties are sold, the state will collect 15% tax on further gains. Without revaluation, many transactions might not occur or would happen informally. From the tax administration’s perspective, revaluation is a win-win policy: collect 5% now from many taxpayers, then collect 15% later on new gains, while reducing informality because owners no longer have an incentive to hide real values once they are officially registered.

Alignment with international practices

Although developed countries do not usually apply revaluation in this specific form, Albania has used it as a transitional tool toward a system where cadastral property values reflect market reality. A property registered at its real value ensures that capital gains taxation functions properly (similar to corporate profit tax, where recognition of actual cost is essential). In the 1990s and early 2000s, many properties were registered at symbolic values. After several revaluation rounds, most have improved their tax base. It is also worth noting that some countries apply periodic property tax based on market value. While Albania currently has only a small annual property tax, a registry reflecting real values would facilitate such policies in the future. Thus, this law is also viewed as a step toward modernization of property administration and taxation.

Considering all of the above, the 2026 revaluation is not a surprise, but a repeated measure with some adjustments: a slightly higher rate, a one-year timeframe, and innovations such as depreciation recognition. The reasons are clear — market demand, price changes, budget needs — and previous experience suggests the process is likely to be successful. In the next section, we briefly examine what has been learned from previous revaluations to better understand practical considerations.

Past Revaluation Performance and Lessons Learned

The historical experience of property revaluations in Albania offers several key lessons for citizens, businesses, and policymakers.

High interest, fluctuating based on tax rates

The first round at 1% had very high participation. The second at 2% saw lower participation. The third at 3% saw participation increase again, likely due to new property owners and strong price growth. Lesson: The lower the rate, the higher the participation. The 5% rate is still significantly lower than 15%, but some individuals may hesitate more in 2026 compared to 2020. However, waiting for a lower rate may take years — and there is no guarantee that a lower rate will return.

Cadastre congestion and processing delays

In every previous campaign, especially toward the end of the deadline, Cadastre offices have faced application volumes far higher than normal. The capacities of the State Cadastre Agency are limited – it is estimated that, with current resources, they can process around 30,000 applications per year. This led, for example, during the 2020–2022 campaign, to deadline extensions. During that period, the initial one-year deadline was extended until the end of 2021 (effectively making it two years), and then by several additional months in 2022 in order to complete the pending applications. The lesson: many citizens wait until the last deadline to apply, creating congestion and increasing the likelihood of extensions. For 2026, the law currently limits the process until 31 December 2026, meaning a 12-month window. If there are many unprocessed applications at the Cadastre, the government may extend the deadline (or at least allow processing after 31 December for those who applied within the year). However, there is no guarantee. Therefore, it is in your interest not to leave your application for the final months. Apply as early as possible (ideally by mid-2026) to avoid long queues, delays, or the risk that your request may not be processed in time due to high volume. The key lesson is: deadlines may shift, but do not rely on extensions — it is better to act early.

Procedures streamlined over time (e.g., online applications)

In 2011 and 2016, the process was largely manual: you submitted documents physically to the Registration Office (Mortgage Office) and waited. During the 2020 campaign, there was a significant technological improvement — online applications for revaluation were enabled through the e-Albania portal. This not only simplified the procedure for citizens (who could submit documents electronically), but also helped the Cadastre manage application volume by processing requests digitally. For 2026, online applications are expected to remain functional — the e-Albania portal already has the revaluation service in place, and it is expected to be updated according to the new law’s provisions. The lesson: using electronic channels, where possible, makes the process easier. Instead of visiting offices repeatedly, use the online platform. Of course, you will need scanned documents (ownership certificate, valuation report, etc.) and possibly an electronic signature (or you may apply using your e-Albania credentials and then submit signed documents physically if required). For businesses, applications will likely be submitted through their existing e-Albania business accounts. Learning from the past, the government aims to make this process as smooth as possible — with clear instructions, standardized document lists, and unified procedures. Expectations are for a more structured process than ten years ago.

Most applicants genuinely benefited from the revaluation, although some may have seen little impact (e.g., for unsold properties)

Statistics show that hundreds of thousands of properties were revalued. This means that an equal number of owners paid a relatively small tax and registered updated values. For many, this was a sensible move: they either sold their properties with lower capital gains tax or retained them without the fear of a large hidden tax burden. However, there are also cases where owners who revalued were unable to sell their properties as planned, or the market stagnated, and in retrospect may feel they paid the tax “for nothing.” For example, someone who revalued an investment apartment in 2016 at 2%, expecting to sell quickly, but has still not sold it — effectively paid a tax in advance, whereas if they had waited until 2020 they could have paid 3%, or now 5%. The same scenario may happen again: someone pays 5% now but does not sell for 10 years, and perhaps in the future a more favorable law is adopted or capital gains tax rules change. The lesson: revaluation is an agreement with the state under current conditions; it does not guarantee anything about the future beyond what is known today. It is up to you to assess risks and probabilities. In general, most of those who revalued in 2011, 2016, and 2020 benefited, either because they sold with tax savings or still own the property and will save when they sell. Only a minority may regret it (usually those who paid without having a clear need). The key takeaway: revalue only if you have a strong and specific reason to do so. Do not do it simply because “everyone else is doing it” — do it because it provides a concrete benefit to you personally. If so, you are likely to be satisfied with your decision.

Revaluation does not resolve underlying title or registration issues

Another lesson from the past is that some citizens misunderstood the concept and believed revaluation would “fix” other issues. For example, individuals with mortgage or title problems (documentation deficiencies or ownership disputes) assumed they could apply for revaluation without resolving those issues — which is not possible. Similarly, some owners of unlegalized constructions believed revaluation would allow them to enter the system — which the law does not permit without prior legalization. Therefore, caution: revaluation does not legalize undocumented property; it does not correct property boundaries; it does not resolve family or judicial disputes. It is simply a monetary value update in the registry — nothing more. In past campaigns, some applications were rejected because applicants lacked proper ownership documentation or were not the lawful owners. Such rejections can be avoided by ensuring in advance that your property is properly registered, free of legal encumbrances, and recorded with accurate data.

Taxes were successfully collected and there were no dditional penalties for those who did not revalue

Sometimes citizens ask: “If I do not revalue, will I face a fine or any issue?” Based on past experience, the answer is no — revaluation is entirely voluntary. In previous campaigns, those who did not participate simply remained with their old registered values. There were no penalties. The only practical consequence is that if they later sell, they will pay the full 15% capital gains tax. The state does not impose additional obligations. It collects revenue only from those who voluntarily choose to participate. This should reassure anyone wondering whether the tax authorities might penalize them for not revaluing. There is no legal obligation to do so. The law states that owners “have the right” to revalue — not that they are required to do so.

Conclusion Overall, past experience has been positive: revaluation has proven to be a practical and useful tool when used thoughtfully. The Albanian public is now familiar with the concept and knows what to expect, making the 2026 process more predictable. The main anticipated challenges are managing application volume (do not delay your application) and convincing individuals that the 5% rate is worthwhile in cases where it genuinely provides benefit (i.e., fiscal awareness and education). Information campaigns are expected to increase. Institutions and companies may publish guides (such as this one), online tax calculators (some have already been published), and explanatory materials. All of this experience should help you make an informed decision and complete the procedural steps as smoothly as possible.

Practical Examples: Tax Calculation and Benefits

In this section, we present several concrete numerical scenarios to illustrate how revaluation tax is calculated and what savings or financial effects may result. These examples will help you relate the concepts to your specific situation.

Example 1 – Individual planning a sale (Total Savings)

Mr. X purchased an apartment in 2010 for €50,000 (this is the value recorded in the property register). In 2026, he plans to sell it for approximately €100,000. We compare two scenarios:

Example 2 – Individual not planning a sale (Prepayment impact)

Mrs. Y inherited a private house from her parents, which is recorded in the documents at a value of 2,000,000 ALL (an old construction value). The current market value of the house (based on area prices) is approximately 10,000,000 ALL. The difference is therefore 8,000,000 ALL. Mrs. Y does not intend to sell the house. She lives there and plans to keep it as a long-term family asset. If she were to sell it, the 15% tax on this gain would amount to 1.2 million ALL — a substantial sum. However, since she does not plan to sell, what should she do?

Example 3 – Business with property on balance sheet

Company “ABC Ltd.” owns land and an industrial building that it purchased and registered in 2015 for 50 million ALL. After several years of depreciation, the book value of this asset may now be 40 million ALL. The current market value in 2026 is, for example, 90 million ALL. The company is considering selling the property within 1–2 years due to relocation. The situation would be as follows:

Example 4 – Case with zero difference (No change in valuation)

For illustration purposes, imagine a simple case: Mr. D purchased an apartment at the end of 2025 for €80,000, and in January 2026 the market value remains €80,000 (no significant change). Revaluation would bring no difference because market value equals purchase value. The Cadastre would not accept a value below the reference minimum, but assuming the reference is also €80,000, there is absolutely no benefit. No one would reasonably proceed with revaluation in such a case. This example simply reminds us: revaluation only makes sense when there is a value difference. If there is no accumulated gain, there is nothing to revalue.

The figures above are simplified and assume ideal scenarios to illustrate the concepts. Actual savings may vary slightly (for example, depreciation was assumed to be linear in the example). Additionally, the business examples assume the company is profitable and subject to corporate income tax, so that deductibility of the revaluation tax has an effect. If a company operates at a loss, the deductibility effect would be deferred.

From these practical examples, we can draw several conclusions:

(1) Individuals who plan to sell soon benefit significantly from revaluation (Example 1).

(2) Individuals holding property long-term must weigh delayed benefits against immediate costs (Example 2).

(3) Businesses with substantially appreciated property benefit considerably, especially due to tax deductibility (Example 3).

(4) Revaluation has no effect where there is no increase in value (Example 4).

You may compare your own situation with these scenarios or use them as a calculation model by substituting your own figures as needed.

Step-by-Step Guide

In this final section, we present a practical, step-by-step guide to completing the revaluation of your property, together with advice, deadlines, potential costs, and mistakes to avoid. The aim is to equip you with a concrete action plan.

Step 1: Ensure property documentation is in order

Before considering revaluation, verify that your ownership certificate (or registration document) is correctly issued in your name and that the property has no legal issues (e.g., ownership disputes, unresolved mortgage liens, or incomplete legalization). Revaluation may only be carried out for registered properties and by lawful owners. If the property is still registered in the name of a deceased parent, you must first complete the inheritance procedure to transfer it into your name. If it is in the process of legalization, finalize the legalization process if possible (or wait for further government decisions if any special scheme is introduced). If there are co-owners, you will need their consent to submit the application (or apply jointly). Prepare a copy of the ownership certificate/property card, as you will need to submit it with the application.

Step 2: Choose the revaluation method – licensed appraiser or the Cadastre

As explained earlier, you have two options for determining market value:

Option A: Appraisal by an independent expert

If you choose this option, find and contract a licensed real estate valuation expert. You may ask real estate agencies or banks (many maintain lists of licensed appraisers) or consult professional networks. Ensure the expert is officially licensed — request a copy of the license. Negotiate the service fee (this is an additional cost to you; fees vary depending on property type and complexity, but for an average urban apartment it may amount to several hundred euros or less). The expert will conduct an inspection and deliver a Valuation Report within a few days or up to a week. Once you receive the report, verify that the determined value is realistic and at least equal to the minimum fiscal reference price for the area. If, unexpectedly, the appraiser values the property below the minimum fiscal threshold, you must request a revision, as the Cadastre will not accept it below that level. Prepare both physical and electronic copies of the valuation report and the appraiser’s license — these must be submitted/uploaded with the application.

Option B: Appraisal by ASHK (using fiscal reference prices)

If you prefer not to engage a private expert, you may rely on the valuation carried out by the State Cadastre Agency (ASHK). In the application form, you will declare that you request valuation by ASHK. You do not need to submit a valuation report (and incur no appraiser cost). Cadastre officials will use your property data (type, size, building/land classification, year of construction, etc.) and apply the officially approved minimum fiscal reference prices to calculate the new value. Be aware that this valuation may be lower than the actual market value if your property is located in a rapidly appreciating area or has specific qualities not fully reflected in the reference tables. This may benefit you by lowering the 5% tax payable now, but remember that if you later sell at a price above the revalued amount, you will pay 15% capital gains tax on the additional difference. For many properties, fiscal reference prices remain somewhat below market levels, so this option may be advantageous for those seeking to minimize immediate payment. The choice is entirely yours — there is no prejudice from authorities. Simply select the appropriate option in your application.

Step 3: Complete the revaluation application

The standard application form is expected to be published soon through a joint implementation instruction, and the electronic application is expected to open on the e-Albania portal. You may apply in two ways:

Online application

Log into your account at e-albania.al (create one if needed). Search for the service “Revaluation of Immovable Property” (typically categorized under Cadastre services). You will be required to: Enter property identification details (as per the ownership certificate), Upload required documents (ownership certificate scan, ID document, valuation report + expert license if applicable), Declare if you choose Cadastre valuation instead of private appraisal, Upload any additional documents if relevant (e.g., power of attorney, inheritance certificate). Upon submission, the system will generate an application reference number and confirmation. Save this reference. The advantage of applying online is that you can track the status and receive electronic notifications.

In-person application at the service counter

If you prefer, you may apply at the local office of the Agjencia Shtetërore e Kadastrës (ASHK) where your property is located. Bring: The ownership certificate (original or certified copy), Your ID card, Physical copies of the valuation report (if applicable). Request to apply for revaluation under Law No. 85/2025. The officer will provide the appropriate form. After submission, you will receive a confirmation with a protocol number — keep this document.

Ky tekst përmban informacion kritik për afatet (deadlines), ndaj përkthimi duhet të jetë shumë i qartë dhe të përdorë tone paralajmëruese (urgent) që vizitori i uebit të kuptojë rëndësinë e kohës. Ja versioni i sugjeruar për faqen tuaj: Important Deadlines and Application Procedures In both cases, applications must be submitted by December 31, 2026 (or within any officially extended period). Specifically, the law mandates that both the application must be filed and the corresponding tax paid by December 31, 2026. While the initial draft proposed applications by September 30th and payments by December 31st, the approved law extended the application window until the end of December. Note of Caution: This likely means that December 31, 2026, is the final deadline for payment, not just for applying. In other words, do not delay your application until December. The Cadastre (ASHK) requires time to calculate the tax and issue the payment invoice. A best practice is to apply by the end of October 2026 to allow sufficient time for processing and payment before the deadline. (Note: Even if e-Albania allows applications until December 31st, remember that payment must be settled that same day. This may be challenging due to bank closures during the end-of-year holidays—so it is better not to take the risk.)

Step 4: Wait for the calculation and tax invoice

Once you have submitted the application, the ball is in the court of the Agjencia Shtetërore e Kadastrës (ASHK) and the Drejtoria e Përgjithshme e Tatimeve (DPT), which cooperate in carrying out this process. Based on past experience:

If you have submitted a private valuation report, the Cadastre officer will review it (especially to ensure that the value is equal to or higher than the minimum fiscal reference price). They will then calculate the difference (new value – previously registered value). If the old value is missing (for example, in the case of a legalized property without a purchase price), the value shown in the property record will be used as the old value (or zero, in which case the tax will be calculated on the full amount — although in practice most legalized properties have some form of registered reference value).

If you have not submitted a private valuation report (i.e., you chose valuation by the Cadastre), the officer will calculate the new value using the standard formulas set out in the implementing instruction (fiscal reference price × surface area, ± depreciation coefficient, etc.). They will determine the market value and calculate the difference from the previously registered value.

The 1% per year depreciation (if confirmed by the implementing instruction) will most likely apply only when the valuation is carried out using fiscal reference prices by the Cadastre. Its applicability to expert valuations has previously been unclear. If the Cadastre performs the valuation, it is expected to apply a reduction based on the age of the building (e.g., 1% multiplied by the number of years since construction, possibly subject to a cap). This will slightly reduce the taxable base for older properties. If you have submitted an expert report, the expert has likely already taken the building’s age into account in the valuation, but in any case the value cannot fall below the minimum fiscal threshold (which itself may already reflect depreciation).

After this, the Cadastre will calculate the 5% tax on the difference. The calculation is typically also reviewed by a tax officer (in previous revaluation processes there was coordination between regional tax directorates and property offices).

You will then be notified for payment. In online applications, the notification is sent electronically (for example, you may see in your e-Albania account or receive an email stating: “Your application has been approved, the revaluation tax amounts to X ALL, invoice ID … generated”). If you applied in person, you are usually contacted by phone or invited to appear at the office to collect the Tax Invoice. The invoice contains a payment reference number and the corresponding amount.

How long does this take? It depends on workload. At the beginning of the year, it may take a few days or weeks; as applications increase, it may take several weeks. The law requires the implementing instruction to provide for expedited procedures, but no specific deadlines are written. In the 2020 process, the official timeframe mentioned was up to 10 working days, but in practice some applicants received responses after 1–2 months due to high volume. This highlights the importance of applying early — the first applications will be processed quickly, while end-of-year applications submitted in large numbers may face delays. In any case, once your application is submitted, you are considered within the legal deadline even if the Cadastre delays; what matters is that the tax is paid within 2026.

Step 5: Pay the 5% tax and the service fee

Once you receive the invoice, you must pay the revaluation tax. Payment options are usually:

(1)At a second-level bank or the post office, using the invoice (or IBAN/payment reference details). You pay it like any other state invoice (usually to a dedicated account of the Tax Administration for revaluation revenues).

(2)Possibly online: if the Tax Administration or Treasury has integrated an online payment system (potentially through e-Albania), you may pay by card or internet banking (some banks allow direct payment of taxes and state fees by entering the invoice reference number).

Important: Keep the payment receipt. You must be able to prove that payment has been made. In online applications, you may have the option to upload proof of payment; at the counter, you will submit or provide a copy to the officer.

In addition to the 5% tax, a service fee payable to the Cadastre is expected. The exact amount will be determined by the implementing instruction. It may be, for example, a fixed fee of approximately 1,000–2,000 ALL per application (assumption). In online applications, you may be required to pay this service fee at the beginning of the application (as with some e-Albania services requiring card payment). At the counter, you will usually be instructed to pay the service fee as well (or it may be combined with the tax payment). Make sure you pay the fee if it is not automatically included; otherwise, the Cadastre will not close the file.

Payment deadline: As a rule, payment must be completed by 31 December 2026. Do not postpone it — pay as soon as you receive the invoice. If you applied online, there may be a “Pay” option within the platform. Otherwise, complete payment at the bank within a few days at most.

Step 6: Submit proof of payment and finalize registration

After payment, you must notify the Cadastre that payment has been made so they can finalize the revaluation in the system. In online applications, once the system connects with the Treasury, payment may appear automatically as completed; however, to be safe, upload the payment receipt immediately after paying. In physical applications, return to the counter with the original bank receipt as proof of payment. Submit it, and they will verify and copy it. At that point, the Cadastre can update the property record.

An ASHK employee will register in the property register the new value of your property, the revaluation date, and the legal reference. This registration is usually completed within a few days after payment confirmation (sometimes even the same day). You have the right to request (for a small fee) a new ownership certificate after completion, reflecting the updated value. This is not mandatory but recommended as documentary proof. In any case, the digital record in ASHK is the official basis — if you sell the property later, the notary will verify the updated value there.

Step 7: Keep your documents and benefit from the revaluation

Once the process is completed, make sure to keep:

(1) A copy of the ownership certificate showing the new value (or a printed extract of the online property record if accessible).

(2) The revaluation confirmation (if a specific document is issued confirming that the property was revalued under Law No. 85/2025 — in 2020 a “Revaluation Certificate” with stamp was issued, but under the new digital system it may simply be a note in the property record).

(3) The original payment receipts for the tax and service fees.

(4) The expert valuation report, if applicable. These may be needed for archival purposes and for any future clarifications (for example, if you sell the property in five years and the tax authorities request confirmation — although everything should be electronically recorded).

Your property now has an officially increased registered value. You may sell it at market price without capital gains tax up to that registered value. Alternatively, you may retain it with the assurance that you are not carrying hidden tax exposure. For businesses, reflect the changes in accounting records in accordance with applicable standards (consult your accountant regarding technical adjustments, such as transferring revaluation reserves to equity, etc.).

Institutional Contacts and Official Information During the process, if you have questions or encounter issues, you may contact:

Agjencia Shtetërore e Kadastrës (ASHK) – for matters related to the application, documents, and status. ASHK’s official website ashk.gov.al provides announcements, local office contacts, and emails. Many offices also have information counters.

General Directorate of Taxes (GDT) Drejtoria e Përgjithshme e Tatimeve (DPT) – for questions regarding tax calculation, payment, or specific tax cases. DPT provides a taxpayer helpdesk (p.sh. 0800 00 02for assistance regarding the “property revaluation tax.”They can refer you to a specialist.

e-Albania – for technical issues with online applications. The portal offers chat and email support, and assistance may also be available via ADISA call centers for electronic services.

Notaries nd local real estate agents – although revaluation is not performed by notaries, they are often informed about procedures. A notary can advise on legal documentation, especially in complex ownership situations. Real estate agents (particularly members of NAREA) have been involved in promoting revaluation and may provide practical guidance.

Ministry of Finance and Economy (MFE) – once the Joint Instruction is issued, MFE will publish details in the “Documents” or “Decisions” sections of its website and in the Official Gazette. For special cases (e.g., specific legalization scenarios), the Ministry may provide clarification.

Common Mistakes to Avoid

Failure to submit complete documentation

One of the main causes of delays or rejection is incomplete or incorrect documentation. Avoid errors such as failing to attach your ID copy, omitting the valuer’s license, missing pages of the valuation report, etc. Carefully review the list of required documents and ensure property details (property number, cadastral zone, address) match the ownership certificate exactly. Mistakes may lead to confusion or incorrect processing.

Delays and missing deadlines

Do not wait until the last day assuming the deadline will be extended. Even if extended, conditions may change. Plan to complete the process earlier in the year. After applying, monitor the status. If delays seem excessive, contact the Cadastre office to ensure there are no issues with your file. Any delay in issuing implementing instructions may postpone the practical start date, but the timeline runs only once the process officially opens. Stay informed and act promptly.

Attempting to manipulate property value

Trying to persuade a valuer to assign an artificially low value will not work due to the legal minimum thresholds. Moreover, lowering the value may harm you later when selling at a higher price, triggering additional capital gains tax. Do not request unrealistic figures — valuation reports are archived and experts carry legal responsibility. Avoid any informal “shortcuts”; the process must be supported either by an expert valuation report or official fiscal valuation.

Loss of payment proof or failure to obtain the new certificate

After revaluation, confirm that the new value appears in the Cadastre system (you may check via e-Albania through the “Property Record View” service after a few days). Obtain a new ownership certificate for your records. Some individuals in previous processes failed to retain proof and later struggled to demonstrate that revaluation had been completed. Keep all documents safely (scan and store them digitally as well).

Requirement for co-owner or partner cooperation

If the property is jointly owned (spouses, siblings, business partners), ensure agreement before proceeding. Transparent communication prevents misunderstandings. For companies, adopt a formal decision by the shareholders’ meeting or administrator regarding revaluation (your accountant will require it for documentation). Involve all relevant parties in the decision-making process.

Property revaluation is an important financial process, therefore it should be approached with seriousness. Take advantage of professional advice — if you have a trusted financial advisor, lawyer, or accountant, consult them. NAREA (the National Association of Real Estate Agents) has also indicated that it will provide assistance to the public (it previously published an informational hotline when the decree was pending). In the economic media, such as TV Scan and Monitor, you can find explanatory programs and discussions on the topic. The better informed you are, the more effectively you will be able to complete the process.

In conclusion, make your decision based on cold economic calculation and your personal or business goals. This law has no political agenda or other motive besides offering you a technical opportunity for fiscal optimization. If it suits your needs, take the opportunity. If not, you are free to ignore it. We hope this guide has been helpful in understanding what the 2026 revaluation is, how it works, what the advantages and costs are, and how to successfully complete it. For any points of confusion, refer to the sources cited above and do not hesitate to seek professional assistance.

If you have read this far, we wish you success in your revaluation process!

Frequently Asked Questions (FAQ)

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• Facilitate the transfer of ownership for inherited or gifted assets.

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• Choose the most profitable form of revaluation;
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