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Local taxes and property

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Local taxes

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.

  • The infrastructure impact fee is tied to new construction and is paid before a building permit is issued.
  • The hotel room tax is collected by accommodation establishments on behalf of the municipality.
  • The sign tax is paid for business signs and advertisements.

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.

✓ Paid at the municipality, not through e-Filing ✓ Property base according to Government Decree 132/2018 ✓ Levels by decision of the municipal council ✓ Infrastructure is paid for in advance of the permit. ✓ The lodging tax is collected for the municipality.

What do you find here?

Buildings
How is the building tax calculated?

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.

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Surfaces
Lands and plots

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.

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Fees
Fees and infrastructure

Cleaning, landscaping and lighting, sign permit fee, pre-permit infrastructure impact fee, lodging tax and verification with the municipality.

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In force or under discussion The shift of the property tax base to market value remains under discussion; therefore, until it takes effect, it does not create an obligation and is not used for calculations.
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See also

National taxes, excise duty, and rent Reduced VAT and accommodation rates Business expenses deductible Profit tax rates and thresholds The annual tax calendar

Do you know how many local obligations your business has this year?

AlProfit Consult reads your municipality's decision, reconciles local taxes and fees with official notices, and incorporates them into the annual payment plan.

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