Short answer
Local taxes are paid to municipalities, not to the tax authorities, under Law No. 9632/2006 on the local tax system. The rate of each tax is approved by a municipal council decision, within the limits set by law.
Verified on from Andi Haxhillari, Certified Accountant. Compared with Law No. 9632/2006 on the local tax system, as amended.
Local taxes are not paid to the tax authorities but to the municipalities, and their amounts are not the same throughout the country. The types of taxes and fees are determined by Law No. 9632/2006, while the specific rate for each is approved by the municipal council within the legal limits.
For property tax, the methodology for taxable value is the same for everyone and is determined by Council of Ministers Decision No. 132, dated March 7, 2018. Here you will find how the building tax is calculated, how the land and plot tax is measured, how local fees and the infrastructure impact tax work, and what is merely under discussion and does not create any obligation.
The taxable value according to the methodology, who pays it, residential versus business, the method of payment, and the allocation of what is in dispute.
Read →Land is measured in hectares by category and district, and land area in square meters by destination. Who pays it, the difference between them, and the cases of exemption.
Read →Cleaning, landscaping and lighting, sign permit fee, pre-permit infrastructure impact fee, lodging tax and verification with the municipality.
Read →AlProfit Consult reads your municipality's decision, reconciles local taxes and fees with official notices, and incorporates them into the annual payment plan.
