- The property transfer fees are divided into four payments: the notary fee, the Land Registry fee, the local tax, and the 15% tax.
- The notary fee for sales and gifts ranges from 0.231% to 0.351% of the value, according to Joint Instruction No. 22, dated October 20, 2020.
- Registration of the sales or gift contract with the Land Registry costs 3,500 lekë, and the property ownership certificate costs 1,500 lekë.
- The local property tax for residential properties in Tirana and Durrës is 1,000 lekë per square meter, and 2,000 lekë for commercial and service buildings.
- The tax is 151% of the gain, calculated on the difference between the sale price and the purchase price, and the reference price is reduced by 11% for each year of use, up to 301%.
Property transfer fees are not a single payment. When real estate passes from one owner to another, four different charges are paid to four different addresses, and each is calculated according to its own rules.
The most common confusion is between the local tax and the tax. The local tax is calculated by the square meter and goes to the municipality. The tax is calculated on profit and goes to the state budget. They are two separate obligations, both are paid, and neither one replaces the other.
This page provides the exact amounts for each line item, along with the act that defines them, plus a sample calculated from start to finish for an apartment in Tirana.
Read also: 2026 Property Reassessment, Deadlines and Tax Calculation 5%
How much does the property transfer cost in total?
These are the four payments, with the institution and the corresponding act.
| Payment | Where is it paid? | How much is it? | Who usually pays? |
|---|---|---|---|
| Notary fee | Notary Public | 0.23% to 0.35% of the value | The buyer, unless otherwise agreed. |
| Cadastral Fee | Ashk | 3,500 lek registration fee, 1,500 lek certificate fee | The buyer |
| Local transfer tax | The municipality, with ASHK as agent | Lekë per square meter, or 2% for other properties. | The seller |
| Profit Tax | State budget | 15% of profit | The seller |
Order is important. The local tax and the tax are paid before the transfer is registered. The land registry does not record the contract until both have been paid, because it acts as a collection agent for both.
Notary fee
Notary fees are set by Joint Instruction No. 22, dated October 20, 2020, of the Ministry of Justice and the Ministry of Finance. They are not negotiable, as they are approved fees, not market prices.
How much does the sales and gift contract cost?
For the transfer of real estate, whether by sale or by gift, the fee is a percentage of the transaction value and decreases as the value increases.
| Transaction value | Notary fee |
|---|---|
| 100,000 to 6,000,000 lek | 0.35% |
| 6,000,001 to 15,000,000 lek | 0.30% |
| 15,000,001 to 50,000,000 lek | 0.28% |
| 50,000,001 to 100,000,000 lek | 0.25% |
| Over 100,000,000 lek | 0.23% |
There is a rule that is often forgotten. If the price written in the contract is lower than the area's reference price, the notary's fee is calculated on the reference price, not on the contract price. So reducing the price on paper does not lower the fee.
For movable assets the fee is 0.30% up to 1,000,000 lek, 0.25% from 1,000,001 to 5,000,000 lek, and 0.23% above that amount.
How much does the inheritance certificate cost?
The certificate of legal inheritance costs 10,000 lekë at the notary. The certificate of testamentary inheritance, that is when there is a will, costs 15,000 lekë.
Additional fees are added as needed. Depositing a will costs 3,000 lek, the minutes for opening a will 5,000 lek, and drafting a new will at the notary's office 8,000 lek.
The registration of inheritance with the Cadastre costs 1,000 lek separately. This is the lowest registration fee, because inheritance is not treated as a transaction.
How much does a mortgage cost at a notary public?
The mortgage fee depends on the loan amount, not the property value.
| Loan amount | Notary fee | Cadastral Fee |
|---|---|---|
| Up to 500,000 lek | 2,000 lek | 7,500 lek |
| 500,001 to 1,000,000 lek | 3,000 lek | 7,500 lek |
| 1,000,001 to 1,500,000 lek | 3,000 lek | 15,000 lek |
| 1,500,001 to 5,000,000 lek | 4,000 lek | 15,000 lek |
| 5,000,001 to 10,000,000 lek | 6,000 lek | 15,000 lek |
| 10,000,001 to 15,000,000 lek | 6,000 lek | Twenty-five thousand lek |
| Over 1,500,000 | 8,000 lek | Twenty-five thousand lek |
For loans over 50,000,000 lek, the notary fee is 10,000 lek, and for loans over 100,000,000 lek it is 15,000 lek. The bank loan agreement has its own fee of 3,000 lek.
Other fees that are more frequently requested
| Notarial act | Fee |
|---|---|
| Special Prosecutor | 3,000 lek |
| Attorney General | 5,000 lek |
| Declaration of waiver of ownership | 3,000 lek |
| Property division between two co-owners | 10,000 leks |
| Property division involving more than two co-owners | 15,000 lek |
| Real estate exchange | 10,000 leks |
| Transfer of ownership after legalization | 3,000 lek |
| Declaration for Mortgage Cancellation | 2,000 lek |
| Signature verification | 2,000 lek |
| Lease agreement | 3,500 lek |
Cadastral Fees
The institution that registers the transfer is the State Agency of Land Registry (ASHK). It replaced the Real Estate Registration Office in 2019, so the old name is no longer used on any document.
The fees are approved by Decision No. 389, dated May 13, 2020, of the Council of Ministers.
How much does the property ownership certificate cost?
The title deed costs 1,500 lekë. The proof of ownership also costs 1,500 lekë, and the copy of the property record costs 1,000 lekë.
There are also two cheaper services that often resolve the issue without requiring a certificate. Consulting the property registry costs 700 lekë and online verification of the legal status costs 600 lekë. A negative or positive certificate costs 300 lekë when requested for a local registry, and 3,000 lekë when requested for the entire territory.
How much does it cost to register the contract?
| Action | Fee |
|---|---|
| Registration of the sales contract | 3,500 lek |
| Registration of the gift contract | 3,500 lek |
| Registration of the exchange contract | 3,500 lek |
| Record of inheritance | One thousand lek |
| Transfer by law, court order, or administrative act | 5,000 lek |
| Application for the registration of legal transactions | 4,000 lek |
Delay in application is costly. For services subject to late‐payment interest, it is 10% of the fee for each day of delay, up to 300,000 lek. Therefore, the application is processed within the deadline even if the documents are incomplete.
Local tax on the transfer of ownership rights
This tax is regulated by Article 28 of Law No. 9632 of October 30, 2006, “On the System of Local Taxes.” It is not calculated on the price but on the construction area.
What is the tax on buildings?
The tax base is the square meter of the building's surface area, and the rate is set by category and city. In Tirana and Durrës, the rate is 1,000 lekë per square meter for residential buildings and 2,000 lekë per square meter for commercial and service buildings.
The Municipality of Tirana divides its territory into two zones: Zone 1, comprising the city and administrative units 1 through 11 together with Dajt, Farkë, and Kashar; and Zone 2, comprising the other units. The rate for each other municipality is taken from the relevant municipality's fiscal package, since the municipal councils approve it every year.
For other real estate assets, namely land and plots, the base is the sale value and the tax rate is 21%.
Who pays and who is excluded
The tax is paid by the person transferring ownership, i.e., the seller, and is paid before registration. ASHK acts as the tax agent and retains 3% of the amount collected as a service fee.
Under Article 29, the National Housing Entity, the Ministry of Finance, and central and local government bodies are exempt, as are donations when the direct beneficiary is a state or public institution. Donations to religious communities and nonprofit organizations are also exempt for their non-profit activities, but a certificate from the municipal council is required.
The law also includes a punitive provision. When it is established that the donation is a sham sale, tax is applied at twice the value, without prejudice to other legal liabilities.
Tax 15% on capital gains from sale
The tax on income from the disposal of real estate is 15% of the gain, that is, the difference between the sale price and the purchase price. The calculation rules are set out in Instruction No. 34, dated December 29, 2023, issued pursuant to Law No. 29/2023.
How is the selling price determined?
The sale value is not automatically the contract price. The higher amount between the contract price and the area's reference value is taken. So if the contract is written below market value, the tax is calculated on the reference value.
1% discount for each year of use.
This is the rule that changes the figure in every calculation and that is missing from most older explanations. The reference price is reduced by 1% for each full year of use, starting from the date the asset was first acquired. The reduction never exceeds 30%, so the cap is reached after 30 years.
Only full years are counted. Therefore, the exact date of the first title of ownership should be checked on the record, not recalled approximately.
Land is not included in this discount because it is valued according to the value map.
Ratios by type of asset
The reference price is published for residential units. For other types, it is multiplied by a coefficient.
| Type of property | The coefficient on the housing price |
|---|---|
| Commercial and service building | 1.5 times, and 2 times in the Municipality of Tirana |
| Covered parking and basements | 70% |
| Open parking | 30% |
| Industrial building | 50% |
| Agricultural and livestock building | 30% |
Housing privatized under Law No. 7652 of December 23, 1992, is subject to special treatment. The price is set at 501 TP3T of the area's price, only for the first sale, and without the 11 TP3T discount for years of use.
Buildings with depreciation exceeding 50% are assessed by a licensed expert. His assessment is taken into account only if it comes in below half of the reference price. Thus, the expert does not replace the reference; he limits it.
The buildings that the landowner obtains from the exchange with the construction company are valued at the purchase value of the land given in exchange. This value arises from the construction contract and must be preserved, because without it the profit on the subsequent sale would be calculated higher than it actually is.
Calculated example
An 80-square-meter apartment in Tirana. The owner obtained the first title deed in 2010 and is selling it in 2026, so 16 full years of use. The purchase price was 6,000,000 lek. The sale is at 11,000,000 lek. The reference price for the area is taken at 150,000 lek per square meter, a figure rounded for illustrative purposes.
| Step | Calculation | Result |
|---|---|---|
| Discount for years | 1% for 16 years | 16% |
| Reference value | 80 x 150,000 x 0.84 | 10,080,000 lek |
| For sale | The higher of 11,000,000 and 10,080,000 | 11,000,000 lek |
| Profit | 11,000,000 minus 6,000,000 | 5,000,000 lek |
| Tax 15% | 15% x 5,000,000 | 750,000 lek |
| Local tax | 80 m2 x 1,000 lekë | 80,000 lek |
| Notary fee | 0.30% x 11,000,000 | 33,000 lek |
| Registration at ASHK | Sales contract | 3,500 lek |
| New certificate | Issuance of certificates | 1,500 lek |
The seller pays 830,000 lek, namely the tax and the local fee. The buyer pays 38,000 lek, namely the notary fee, registration, and certificate. In total, the transaction costs 868,000 lek on top of the property price.
If the same apartment had been purchased in 1996, the deduction would have reached the 30% limit and the reference value would have been 8,400,000 lekë. The base would again remain the contract price, because it is higher.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
Send me free notificationsGiving, inheritance, exchange, and sharing
The four special cases are treated differently from a simple sale.
In a gift, the notary fee and the Land Registry fee are the same as in a sale. The tax treatment differs, because a gift between close family members is exempt from tax. The exact scope of the exemption is explained. Inheritance and gift tax.
In inheritance, the transfer is not a transaction, so registration costs only 1,000 lek. When the inherited property is later sold, the purchase value is taken at the time of inheritance, not zero.
In an exchange, each party is considered to have disposed of its own property. Therefore, tax is calculated for both parties on the difference in the values of each property.
In the division among co-owners, tax arises only when one person receives more than his entitled share and compensates the other. Tax is calculated on that difference.
Frequently asked questions
How much does a gift agreement cost?
The notary fee is the same as the sales fee, from 0.231% to 0.351% of the property's value, plus a 3,500 lekë registration fee at the Cadastre. For an apartment with a reference value of 8,000,000 lekë, the notary fee amounts to 24,000 lekë. If the gift is made within the immediate family, the 15% tax does not apply.
Where is the property transfer tax paid?
Payment is made at the ASHK counter or by bank transfer according to the invoice issued by ASHK, which acts as the municipality's agent. Payment is not made directly to the municipality, and the transfer cannot be registered until it is settled.
Is tax paid when property is sold at a loss?
No, because tax is calculated on the profit. But keep in mind that the sale value is not taken as the contract price if it's below the area reference. Many cases that appear to be paper losses turn out to be gains after comparison with the reference.
How much does it cost to transfer car ownership?
Vehicles are not real estate, so they do not follow this rule. At the notary, the fee is 0.30% of the value up to 1,000,000 lek and 0.25% from 1,000,001 to 5,000,000 lek. Registration is carried out at the General Directorate of Road Transport Services, with its own separate fees.
Does the property revaluation lower property transfer taxes?
Yes, but not all. The revaluation increases the purchase value, thereby reducing the gain and tax (151 TP 3 T) on the subsequent sale. It does not affect the notary fee, the Land Registry fee, or the local tax. The deadlines and calculations are at Guide to Law No. 85/2025.
How long does the property transfer registration take?
The legal deadline depends on the type of service and is published in the cadastral services list. Failure to pay within the deadline incurs 10% late interest on the fee for each day, up to 300,000 lek, so the application is not postponed.
Do local taxes vary by municipality?
Yes. The amount in lek per square meter is set in Annex 3 of Law No. 9632/2006 and is applied by each municipality with its own fiscal package. The figures of 1,000 and 2,000 lekë apply to Tirana and Durrës. For other cities, one should consult the fiscal package of the respective municipality. The annual property tax, which is different from this, is addressed by Real property tax 2026.
Legal basis
- Joint Instruction No. 22, dated October 20, 2020, “On the determination of notary fees for the performance of notarial acts and deeds.”.
- Decision of the Council of Ministers No. 389, dated May 13, 2020, “On the approval of the list and tariffs of cadastral services,” Annex 1.
- Law No. 9632, dated October 30, 2006, “On the System of Local Taxes,” Articles 28 and 29 and Annex 3.
- Law No. 29/2023, “On Income Tax,” and Instruction No. 34, dated December 29, 2023, on income tax from the disposal of real estate.
- Law No. 7652, dated December 23, 1992, on the privatization of state-owned housing.
Notary and Land Registry fees are changed by directive and by decision of the Council of Ministers. Before a specific transaction, the exact amount is confirmed with the notary and at the ASHK counter, because they apply the current version.
