The new Law No. 85\/2025 \"On Real Estate Revaluation\"<\/a>offers all owners\u2014both individuals and legal entities\u2014the opportunity to revaluate their real estate (land, plots, or buildings) at current market value during the period of January 1, 2026 \u2013 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.<\/p>\n\n\n\n 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. <\/p>\n\n\n\n For example, if a property has a realized profit of \u20ac20,000, without revaluation, the sales tax would be around \u20ac3,000, whereas with prior revaluation, only \u20ac1,000 would be paid. The \u20ac2,000 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\u2014approximately 1% for each year of age\u2014meaning 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).<\/p>\n<\/blockquote>\n\n\n\n Law 85\/2025<\/a> is part of the fiscal package<\/a> 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.<\/p>\n\n\n\n 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.<\/p>\n\n\n\n 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)\u2014these 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.<\/p>\n\n\n\n The law provides two main ways to determine the new market value of your property during revaluation:<\/p>\n\n\n\n Kjo do t\u00eb thot\u00eb t\u00eb angazhoni nj\u00eb\u00a0vler\u00ebsues profesional t\u00eb pasurive t\u00eb paluajtshme, i licencuar nga institucionet p\u00ebrkat\u00ebse, i cili do t\u00eb kryej\u00eb vler\u00ebsimin e tregut p\u00ebr pron\u00ebn tuaj. Eksperti do t\u00eb inspektoj\u00eb pron\u00ebn dhe do t\u00eb l\u00ebshoj\u00eb nj\u00eb\u00a0akt vler\u00ebsimi\u00a0me shkrim ku p\u00ebrcakton vler\u00ebn aktuale t\u00eb tregut n\u00eb lek\u00eb. Ky raport profesional duhet\u00a0t\u2019i bashk\u00ebngjitet aplikimit\u00a0tuaj p\u00ebr rivler\u00ebsim pran\u00eb Kadastr\u00ebs. <\/p>\n\n\n\n \u00cbsht\u00eb me r\u00ebnd\u00ebsi t\u00eb zgjidhni nj\u00eb vler\u00ebsues t\u00eb kualifikuar dhe t\u00eb regjistruar, pasi do t\u2019ju k\u00ebrkohet edhe\u00a0kopja e licenc\u00ebs\u00a0s\u00eb tij\/saj n\u00eb dokumentet e aplikimit. Vlera e tregut e caktuar nga eksperti\u00a0nuk mund t\u00eb jet\u00eb m\u00eb e ul\u00ebt se \u00e7mimet minimale fiskale\u00a0t\u00eb miratuara zyrtarisht p\u00ebr zon\u00ebn dhe tipin e pron\u00ebs suaj. Kjo do t\u00eb thot\u00eb, ligji vendos nj\u00eb dysheme mbi vler\u00ebsimet p\u00ebr t\u00eb parandaluar n\u00ebnvler\u00ebsimet artificiale \u2013 akti i vler\u00ebsimit do t\u00eb pranohet vet\u00ebm n\u00ebse \u00ebsht\u00eb\u00a0s\u00eb paku i barabart\u00eb me vler\u00ebn minimale fiskale\u00a0n\u00eb fuqi (referuar hart\u00ebs s\u00eb \u00e7mimeve fiskale q\u00eb p\u00ebrdoret p\u00ebr tatimin e kalimit t\u00eb pron\u00ebs).<\/p>\n\n\n\n Si alternativ\u00eb, mund t\u00eb zgjidhni q\u00eb\u00a0zyra vendore e Kadastr\u00ebs\u00a0(ish-Hipoteka\/ZRPP) t\u00eb b\u00ebj\u00eb vet\u00eb rivler\u00ebsimin e pron\u00ebs tuaj,\u00a0duke u bazuar n\u00eb \u00e7mimet minimale fiskale\u00a0zyrtare p\u00ebr llojin dhe zon\u00ebn e pron\u00ebs. Kjo mund\u00ebsi u jep atyre pronar\u00ebve q\u00eb s\u2019duan ose s\u2019munden t\u00eb angazhojn\u00eb nj\u00eb vler\u00ebsues privat, t\u00eb marrin vler\u00ebsimin nga shteti.<\/p>\n\n\n\n N\u00eb k\u00ebt\u00eb rast, n\u00eb formularin e aplikimit do t\u00eb sh\u00ebnoni se\u00a0zgjidhni rivler\u00ebsimin nga ASHK\u00a0me \u00e7mimet fiskale, dhe nuk \u00ebsht\u00eb e nevojshme t\u00eb dor\u00ebzoni akt vler\u00ebsimi eksperti. Zyrat e Kadastr\u00ebs do t\u00eb llogarisin vet\u00eb\u00a0vler\u00ebn e pron\u00ebs\u00a0bazuar n\u00eb databaz\u00ebn e \u00e7mimeve minimale (duke marr\u00eb parasysh zon\u00ebn kadastrale, llojin e pasuris\u00eb, sip\u00ebrfaqen, vitin e nd\u00ebrtimit etj.) dhe do t\u00eb nxjerrin\u00a0diferenc\u00ebn e vler\u00ebs\u00a0krahasuar me vler\u00ebn e regjistruar aktualisht n\u00eb kartel\u00eb. Edhe n\u00eb k\u00ebt\u00eb rast zbatohet e nj\u00ebjta rregull q\u00eb\u00a0vlera e re s\u2019do jet\u00eb m\u00eb e ul\u00ebt se ajo minimale fiskale\u00a0p\u00ebr pron\u00ebn tuaj. Praktikisht, Kadastra do t\u00eb p\u00ebrdor\u00eb\u00a0hart\u00ebn e \u00e7mimeve zyrtare\u00a0(t\u00eb p\u00ebrdit\u00ebsuar m\u00eb 2023) si baz\u00eb p\u00ebr t\u00eb p\u00ebrcaktuar vler\u00ebn e tregut t\u00eb pron\u00ebs suaj n\u00ebse ju nuk sillni nj\u00eb vler\u00ebsim privat.<\/p>\n\n\n\n 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\u2014see the step-by-step guide below). The Cadastre Office will then calculate the tax base\u2014which 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.<\/p>\n\n\n\n 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\u2014your 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.<\/p>\n\n\n\n Brenda 30 dit\u00ebve nga hyrja n\u00eb fuqi e ligjit, pritet t\u00eb dal\u00eb nj\u00eb\u00a0Udh\u00ebzim i P\u00ebrbashk\u00ebt\u00a0nga Ministria e Financave dhe drejtoria e ASHK-s\u00eb, i cili do t\u00eb detajoj\u00eb\u00a0procedurat e zbatimit. Ky udh\u00ebzim pritet t\u00eb sqaroj\u00eb hapat praktik\u00eb p\u00ebr aplikim, m\u00ebnyr\u00ebn e llogaritjes s\u00eb baz\u00ebs s\u00eb tatueshme (p\u00ebrfshir\u00eb formul\u00ebn e amortizimit 1%\/vit), m\u00ebnyr\u00ebn e pages\u00ebs s\u00eb tatimit dhe t\u00eb ardhurave n\u00eb buxhet, si dhe\u00a0tarif\u00ebn e sh\u00ebrbimit\u00a0q\u00eb do t\u00eb aplikoj\u00eb Kadastra p\u00ebr kryerjen e rivler\u00ebsimit. Sipas praktik\u00ebs s\u00eb m\u00ebparshme, tarifa e ASHK-s\u00eb pritet t\u00eb jet\u00eb nj\u00eb shum\u00eb fikse modeste (disa mij\u00eb lek\u00eb) p\u00ebr \u00e7do aplikim, q\u00eb paguhet ve\u00e7mas nga tatimi. <\/p>\n\n\n\n Nd\u00ebr\u00a0dokumentet kryesore\u00a0q\u00eb do t\u00eb k\u00ebrkohen p\u00ebr aplikim jan\u00eb:\u00a0certifikata e pron\u00ebsis\u00eb\u00a0(ose kopje e kartel\u00ebs s\u00eb pasuris\u00eb),\u00a0akti i vler\u00ebsimit\u00a0(n\u00ebse keni p\u00ebrdorur vler\u00ebsues privat) s\u00eb bashku me\u00a0licenc\u00ebn e vler\u00ebsuesit,\u00a0dokument identifikimi\u00a0i pronarit\/aplikuesit, si dhe mandat-pagesat q\u00eb v\u00ebrtetojn\u00eb pages\u00ebn e tarif\u00ebs s\u00eb sh\u00ebrbimit (dhe tatimit, n\u00eb faz\u00ebn finale). Udh\u00ebzimi pritet t\u00eb sqaroj\u00eb gjithashtu n\u00ebse aplikimi do t\u00eb mund t\u00eb b\u00ebhet plot\u00ebsisht online apo edhe n\u00eb sportelet fizike, por si\u00e7 p\u00ebrshkruhet m\u00eb posht\u00eb, platforma e-Albania tashm\u00eb ofron sh\u00ebrbimin elektronik p\u00ebr aplikimin e rivler\u00ebsimit.<\/p>\n\n\n\n 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.<\/p>\n<\/blockquote>\n\n\n\n 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:<\/p>\n\n\n\n Nj\u00eb\u00a0individ\u00a0q\u00eb kryen rivler\u00ebsim duhet ta paguaj\u00eb tatimin\u00a05% nga xhepi i vet, menj\u00ebher\u00eb (brenda afateve t\u00eb p\u00ebrcaktuara p\u00ebr pages\u00ebn). Kjo pages\u00eb konsiderohet p\u00ebrfundimtare dhe individi nuk ka asnj\u00eb t\u00eb drejt\u00eb ta zbrit\u00eb ose kompensoj\u00eb diku. Nd\u00ebrsa nj\u00eb\u00a0biznes (person juridik), kur paguan tatimin 5%,\u00a0mund ta trajtoj\u00eb at\u00eb si shpenzim t\u00eb zbritsh\u00ebm\u00a0p\u00ebr efekt t\u00eb tatimit t\u00eb fitimit. Praktikisht, nj\u00eb biznes do ta deklaroj\u00eb k\u00ebt\u00eb pages\u00eb si shpenzim n\u00eb bilanc, duke ulur baz\u00ebn e tatueshme t\u00eb fitimit p\u00ebr at\u00eb vit. <\/p>\n\n\n\n K\u00ebshtu,\u00a0kostoja neto\u00a0e rivler\u00ebsimit p\u00ebr biznesin \u00ebsht\u00eb disi m\u00eb e ul\u00ebt: p.sh. nj\u00eb kompani q\u00eb paguan 100,000 lek\u00eb tatim rivler\u00ebsimi, n\u00ebse \u00ebsht\u00eb fitimprur\u00ebse, ul tatimin e vet mbi fitimin (15%) me 15,000 lek\u00eb \u2013 pra\u00a0neto i kushton 85,000 lek\u00eb. Individit, nd\u00ebrkoh\u00eb, i kushton plot 100,000 lek\u00eb sepse nuk ka ku ta zbres\u00eb. Kjo do t\u00eb ndikoj\u00eb q\u00eb bizneset ta ken\u00eb financiarisht m\u00eb t\u00eb p\u00ebrballuesh\u00ebm rivler\u00ebsimin sesa individ\u00ebt me t\u00eb nj\u00ebjt\u00ebn diferenc\u00eb vlere pron\u00ebsore.<\/p>\n\n\n\n P\u00ebr\u00a0bizneset, pas rivler\u00ebsimit\u00a0ndryshon bilanci kontab\u00ebl\u00a0i aseteve. Vlera e pasuris\u00eb s\u00eb paluajtshme n\u00eb librat e kompanis\u00eb rritet duke reflektuar vler\u00ebn e tregut. Kjo mund t\u00eb ket\u00eb disa pasoja pozitive: (a)\u00a0Rritja e aktiveve\u00a0forcon pasqyr\u00ebn financiare t\u00eb biznesit, duke p\u00ebrmir\u00ebsuar koeficientet e kapitalit dhe potencialisht aft\u00ebsin\u00eb p\u00ebr t\u00eb siguruar\u00a0kredi bankare\u00a0(pasi prona mund t\u00eb p\u00ebrdoret si kolateral me vler\u00eb m\u00eb t\u00eb lart\u00eb). (b) N\u00ebse pasuria \u00ebsht\u00eb\u00a0nd\u00ebrtes\u00eb apo struktur\u00eb e amortizueshme, kompania mund t\u00eb aplikoj\u00eb\u00a0amortizim (zhvler\u00ebsim) mbi vler\u00ebn e re\u00a0m\u00eb t\u00eb lart\u00eb. <\/p>\n\n\n\n Kjo do t\u00eb thot\u00eb\u00a0shpenzime m\u00eb t\u00eb m\u00ebdha amortizimi\u00a0vit pas viti, t\u00eb cilat\u00a0ulen tatimin\u00a0mbi fitimin e korporat\u00ebs n\u00eb vitet e ardhshme. Me fjal\u00eb t\u00eb tjera, kompania paguan nj\u00eb her\u00eb 5% tatim, por m\u00eb pas mund t\u00eb\u00a0kursej\u00eb taksa\u00a0duke zbritur amortizimin shtes\u00eb nga fitimet e saj t\u00eb tatueshme p\u00ebrgjat\u00eb jet\u00ebs s\u00eb mbetur t\u00eb asetit. Ky efekt nuk ekziston p\u00ebr individ\u00ebt, t\u00eb cil\u00ebt nuk kan\u00eb bilance kontab\u00ebl ose amortizim t\u00eb zbritsh\u00ebm fiskalisht p\u00ebr sht\u00ebpit\u00eb e tyre private.<\/p>\n\n\n\n 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\u2014same as the business\u2014but they have no other financial implications beyond the tax savings.<\/p>\n\n\n\n P\u00ebr shum\u00eb\u00a0individ\u00eb (sidomos familjar\u00eb me t\u00eb ardhura modeste), edhe pagesa e nj\u00eb tatimi 5% mund t\u00eb jet\u00eb e ndjeshme. N\u00ebse vlera e pron\u00ebs \u00ebsht\u00eb rritur shum\u00eb, 5% e diferenc\u00ebs mund t\u00eb arrij\u00eb n\u00eb shuma t\u00eb konsiderueshme (disa mij\u00ebra apo dhjet\u00ebra mij\u00ebra euro), t\u00eb cilat individi duhet t\u2019i paguaj\u00eb brenda 2026-\u00ebs. Jo \u00e7dokush ka likuiditet t\u00eb mjaftuesh\u00ebm p\u00ebr ta b\u00ebr\u00eb k\u00ebt\u00eb pages\u00eb menj\u00ebher\u00eb, ve\u00e7an\u00ebrisht kur\u00a0nuk planifikon t\u00eb shes\u00eb pron\u00ebn s\u00eb shpejti\u00a0(pra nuk pret nj\u00eb t\u00eb ardhur nga e cila \u201ct\u00eb dal\u00eb\u201d kjo pages\u00eb).\u00a0<\/p>\n\n\n\n Bizneset, nga ana tjet\u00ebr, kan\u00eb zakonisht kapacitete m\u00eb t\u00eb m\u00ebdha financiare ose akses n\u00eb fonde, dhe mund ta planifikojn\u00eb k\u00ebt\u00eb kosto si pjes\u00eb t\u00eb menaxhimit financiar vjetor. Kjo \u00ebsht\u00eb arsyeja pse Shoqata e Nd\u00ebrmjet\u00ebsve (NAREA) propozoi q\u00eb\u00a0tatimi p\u00ebr banesat e individ\u00ebve t\u00eb ulej n\u00eb 3%\u00a0\u2013 me argumentin se ndryshe\u00a0shum\u00eb individ\u00eb do stepeshin\u00a0ose s\u2019do mund ta p\u00ebrballonin dot rivler\u00ebsimin, duke l\u00ebn\u00eb pronat e tyre t\u00eb \u201cbllokuara\u201d (me vlera t\u00eb ul\u00ebta t\u00eb regjistruara). Megjith\u00ebse ky propozim nuk u p\u00ebrfshi n\u00eb ligjin final, ai n\u00ebnvizon dallimin e situat\u00ebs midis individ\u00ebve dhe bizneseve. <\/p>\n\n\n\n \u00cbsht\u00eb e v\u00ebrtet\u00eb se nj\u00eb familje e zakonshme mund t\u00eb hezitoj\u00eb t\u00eb paguaj\u00eb, fjala vjen, 5,000 \u20ac tatim rivler\u00ebsimi sot p\u00ebr sht\u00ebpin\u00eb e vet, n\u00ebse nuk ka nj\u00eb plan konkret shitjeje, kurse nj\u00eb shoq\u00ebri tregtare mund ta shoh\u00eb pages\u00ebn e 5% si nj\u00eb investim (p\u00ebr t\u00eb ulur tatimet e ardhshme dhe p\u00ebrmir\u00ebsuar bilancin).<\/p>\n\n\n\n Approach to Revaluation<\/strong><\/p>\n\n\n\n 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.<\/p>\n\n\n\n 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.<\/p>\n\n\n\n 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:<\/p>\n\n\n\n Ky \u00ebsht\u00eb rasti m\u00eb i qart\u00eb ku rivler\u00ebsimi ka kuptim. N\u00ebse keni n\u00eb plan t\u00eb nxirrni pron\u00ebn n\u00eb shitje gjat\u00eb 2026-2027 (ose edhe pak vite m\u00eb von\u00eb),\u00a0pagesa e tatimit 5% tani do t\u2019ju kursej\u00eb tatimin 15% n\u00eb momentin e shitjes. Diferenca prej 10 pik\u00eb p\u00ebrqindjeje mund t\u00eb p\u00ebrkthehet n\u00eb mij\u00ebra euro kursime. <\/p>\n\n\n\n Shembull: Z. A ka nj\u00eb apartament q\u00eb e bleu p\u00ebr 50,000 \u20ac dhe synon ta shes\u00eb s\u00eb shpejti p\u00ebr rreth 100,000 \u20ac. Pa rivler\u00ebsim do t\u2019i duhej t\u00eb paguante 15% mbi 50,000 \u20ac fitim (rreth 7,500 \u20ac tatim).\u00a0Me rivler\u00ebsim,\u00a0ai paguan tani 5% mbi k\u00ebt\u00eb diferenc\u00eb (2,500 \u20ac) dhe m\u00eb pas, kur ta shes\u00eb,\u00a0tatimi i shitjes do t\u00eb jet\u00eb zero\u00a0(sepse si kosto do njihet vlera e re 100,000 \u20ac).\u00a0Kursimi neto: 5,000 \u20ac. Ky kursim mund t\u00eb jet\u00eb edhe m\u00eb i lart\u00eb n\u00eb prona me fitim m\u00eb t\u00eb madh. <\/p>\n\n\n\n Prandaj, n\u00ebse keni nj\u00eb plan konkret shitjeje ose jeni nj\u00eb biznes q\u00eb synon t\u00eb shes\u00eb nj\u00eb pasuri,\u00a0paguani m\u00eb mir\u00eb 5% tani se sa 15% m\u00eb von\u00eb.<\/p>\n\n\n\n Shum\u00eb qytetar\u00eb shqiptar\u00eb kan\u00eb prona t\u00eb blera vite (apo dekada) m\u00eb par\u00eb me \u00e7mime fare t\u00eb ul\u00ebta krahasuar me tregun e sot\u00ebm, ose i kan\u00eb p\u00ebrfituar me privatizim\/trashegimi me vler\u00eb simbolike t\u00eb regjistruar. Kjo do t\u00eb n\u00ebnkuptonte nj\u00eb\u00a0fitim kapital shum\u00eb t\u00eb madh n\u00eb letra\u00a0kur prona t\u00eb shitet.\u00a0Tatimi 15%\u00a0mbi at\u00eb fitim t\u00eb madh do t\u00eb ishte i r\u00ebnd\u00eb.\u00a0Rivler\u00ebsimi\u00a0ju lejon ta\u00a0neutralizoni k\u00ebt\u00eb \u201cfitim\u201d t\u00eb akumuluar\u00a0duke paguar vet\u00ebm 5%. <\/p>\n\n\n\n Kjo\u00a0ka vler\u00eb sidomos p\u00ebr pronat e vjetra familjare, trojet e blera shum\u00eb lir\u00eb dikur e q\u00eb tani vlejn\u00eb shum\u00eb, si dhe p\u00ebr pasurit\u00eb q\u00eb kan\u00eb kaluar me\u00a0trashegimi\/dhurim\u00a0ku shpesh vlera e regjistruar ka qen\u00eb minimale ose \u00ebsht\u00eb llogaritur me metoda indirekte. Edhe n\u00ebse nuk planifikoni shitje t\u00eb menj\u00ebhershme,\u00a0shanset jan\u00eb q\u00eb her\u00ebt a von\u00eb pron\u00ebn do ta transferoni\u00a0(f\u00ebmij\u00ebt, nip\u00ebrit, ose shitje). Kryerja e rivler\u00ebsimit tani ju\u00a0siguron kundrejt nj\u00eb tatimi shum\u00eb m\u00eb t\u00eb lart\u00eb\u00a0q\u00eb do t\u00eb paguhej n\u00eb t\u00eb ardhmen. <\/p>\n\n\n\n Vlen t\u00eb p\u00ebrmendet se, bazuar n\u00eb ligj,\u00a0trash\u00ebgimia brenda familjes s\u00eb ngusht\u00eb p\u00ebrjashtohet nga tatimi 15%\u00a0n\u00eb momentin e trash\u00ebgimit, por\u00a0jo tatimi mbi fitimin kapital kur trash\u00ebgimtari shet\u00a0pron\u00ebn m\u00eb pas. K\u00ebshtu, n\u00ebse ju keni trash\u00ebguar nj\u00eb pron\u00eb me vler\u00eb t\u00eb vjet\u00ebr t\u00eb ul\u00ebt, rivler\u00ebsimi do t\u2019ju vendos\u00eb n\u00eb pozit\u00eb shum\u00eb m\u00eb t\u00eb mir\u00eb n\u00ebse vendosni ta shisni at\u00eb pron\u00eb n\u00eb t\u00eb ardhmen (pasi fitimi juaj do llogaritet nga vlera e re).<\/p>\n\n\n\n N\u00ebse jeni\u00a0biznes\u00a0ose individ sip\u00ebrmarr\u00ebs q\u00eb e p\u00ebrdorni pron\u00ebn p\u00ebr aktivitet (p.sh. ambient biznesi, tok\u00eb p\u00ebr investim, etj.),\u00a0rivler\u00ebsimi mund t\u00eb ket\u00eb kuptim ekonomik\u00a0edhe pa e shitur pron\u00ebn. Duke e rritur vler\u00ebn e pasuris\u00eb n\u00eb bilanc, ju\u00a0rritni kapitalin\u00a0e kompanis\u00eb dhe mund t\u00eb rrisni\u00a0aft\u00ebsin\u00eb e huamarrjes. Bankat dhe institucionet financiare e shohin me sy t\u00eb mir\u00eb faktin q\u00eb pasurit\u00eb jan\u00eb t\u00eb regjistruara me vlerat reale t\u00eb tregut, pasi kjo ofron\u00a0transparenc\u00eb\u00a0dhe siguri m\u00eb t\u00eb madhe p\u00ebr kolateralin. <\/p>\n\n\n\n Gjithashtu, p\u00ebr bizneset q\u00eb kan\u00eb\u00a0nd\u00ebrtesa t\u00eb amortizueshme, rivler\u00ebsimi mund t\u00eb n\u00ebnkuptoj\u00eb\u00a0shpenzim m\u00eb t\u00eb madh amortizimi\u00a0(pra m\u00eb pak tatim fitimi) n\u00eb vitet e ardhshme, si\u00e7 u shpjegua m\u00eb lart. K\u00ebto\u00a0p\u00ebrfitime indirektemund t\u00eb justifikojn\u00eb koston e rivler\u00ebsimit edhe n\u00eb munges\u00eb t\u00eb nj\u00eb shitjeje t\u00eb menj\u00ebhershme. N\u00eb k\u00ebt\u00eb priz\u00ebm, nj\u00eb biznes b\u00ebn mir\u00eb t\u00eb rivler\u00ebsoj\u00eb\u00a0n\u00ebse pasuria ka pesh\u00eb t\u00eb konsiderueshme\u00a0n\u00eb aktivet e tij dhe nuk \u00ebsht\u00eb rivler\u00ebsuar prej shum\u00eb koh\u00ebsh. <\/p>\n\n\n\n Edhe p\u00ebr individ\u00ebt,\u00a0n\u00ebse synoni t\u00eb merrni kredi bankare\u00a0dhe prona ju sh\u00ebrben si kolateral,\u00a0nj\u00eb vler\u00eb e p\u00ebrdit\u00ebsuar zyrtarisht\u00a0mund t\u2019ju ndihmoj\u00eb t\u00eb negocioni nj\u00eb shum\u00eb m\u00eb t\u00eb lart\u00eb kredie. Bankat zakonisht vet\u00eb d\u00ebrgojn\u00eb vler\u00ebsues p\u00ebr kolateralin, por nj\u00eb\u00a0kartel\u00eb prone me vler\u00eb reale\u00a0siguron q\u00eb s\u2019ka pengesa procedurale (p.sh. kur vlera zyrtare \u00ebsht\u00eb shum\u00eb e ul\u00ebt, banka mund t\u00eb k\u00ebrkoj\u00eb sqarime shtes\u00eb). Pra,\u00a0p\u00ebrmir\u00ebsimi i pasqyr\u00ebs financiare\u00a0\u00ebsht\u00eb nj\u00eb arsye e vlefshme pro rivler\u00ebsimit.<\/p>\n\n\n\n T\u00eb pasurit nj\u00eb pron\u00eb me vler\u00eb t\u00eb p\u00ebrdit\u00ebsuar\u00a0eliminon pasigurin\u00eb\u00a0mbi detyrimet tatimore t\u00eb fshehura. Ju e dini se cil\u00ebn vler\u00eb keni \u201cfiksuar\u201d dhe mund t\u00eb planifikoni m\u00eb mir\u00eb. Kjo mund t\u00eb jet\u00eb e r\u00ebnd\u00ebsishme n\u00eb situata familjare apo biznesi, p.sh.\u00a0ndarja e pron\u00ebsis\u00eb mes ortak\u00ebve: rivler\u00ebsimi vendos nj\u00eb\u00a0vler\u00eb baz\u00eb\u00a0q\u00eb mund t\u00eb p\u00ebrdoret si referenc\u00eb e drejt\u00eb p\u00ebr ndarje ose p\u00ebr llogari t\u00eb kapitalit. <\/p>\n\n\n\n Gjithashtu, n\u00ebse keni\u00a0prona t\u00eb p\u00ebrbashk\u00ebta\u00a0me familjar\u00eb t\u00eb tjer\u00eb, kryerja e rivler\u00ebsimit mund t\u00eb shmang\u00eb debate t\u00eb ardhshme p\u00ebr vler\u00ebn (sidomos kur nj\u00ebri bashk\u00ebpronar k\u00ebrkon t\u00eb shes\u00eb pjes\u00ebn e vet \u2013 tatimi i paguar 5% mund t\u00eb p\u00ebrfshihet si kosto dhe t\u00eb reflektohet n\u00eb \u00e7mim). Nga k\u00ebndv\u00ebshtrimi ligjor, rivler\u00ebsimi\u00a0ju vendos n\u00eb p\u00ebrputhje t\u00eb plot\u00eb me legjislacionin fiskal\u00a0aktual dhe ul shanset e problemeve n\u00eb rast inspektimesh apo verifikimesh t\u00eb m\u00ebvonshme mbi historikun e pron\u00ebs. N\u00eb t\u00eb shkuar\u00ebn ka pasur raste kur administrata tatimore ka v\u00ebn\u00eb n\u00eb dyshim vlerat e deklaruara n\u00eb shitje (kur ato ishin duksh\u00ebm n\u00ebn treg). Me rivler\u00ebsimin, prona juaj\u00a0e ka tashm\u00eb vler\u00ebn pran\u00eb tregut t\u00eb pasqyruar zyrtarisht, k\u00ebshtu q\u00eb\u00a0transaksionet e ardhshme pritet t\u00eb jen\u00eb m\u00eb t\u00eb qeta\u00a0nga ana burokratike.<\/p>\n\n\n\n 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\u2014economists 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, \u20ac2,000 now. If she doesn't revaluate, after 15 years when she sells, she might have to pay more than \u20ac2,000 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.<\/p>\n\n\n\n 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\u2014but in our case, we assume a minimal difference.<\/p>\n\n\n\n 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.<\/p>\n\n\n\n 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\u2014our 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.<\/p>\n\n\n\n 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.<\/p>\n\n\n\n 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.<\/p>\n\n\n\n Law 85\/2025 did not emerge in a vacuum\u2014on 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:<\/p>\n\n\n\n (1) Ligji i par\u00eb u zbatua n\u00eb vitet 2011-2013, me tatim preferencial vet\u00ebm 1%. Ai pati sukses t\u00eb madh: u rivler\u00ebsuan mbi 95,000 prona dhe shteti mblodhi rreth 39.8 milion\u00eb \u20ac nga ky proces.<\/p>\n\n\n\n (2) Fushata e dyt\u00eb erdhi n\u00eb vitet 2016-2017, me tatim t\u00eb rritur n\u00eb 2%. Interesi i publikut ra disi krahasuar me her\u00ebn e par\u00eb (u rivler\u00ebsuan 64,700 prona), por s\u00ebrish u mblodh\u00ebn mbi 56.9 milion\u00eb \u20ac t\u00eb ardhura p\u00ebr buxhetin. Rritja e norm\u00ebs nga 1% n\u00eb 2% u reflektua n\u00eb m\u00eb pak aplikime, por m\u00eb shum\u00eb t\u00eb ardhura sesa raundi i par\u00eb, pasi \u00e7mimet e tregut kishin l\u00ebvizur dhe tatimi megjithat\u00eb mbeti i ul\u00ebt.<\/p>\n\n\n\n (3) Fushata e tret\u00eb u zhvillua s\u00eb fundmi, n\u00eb periudh\u00ebn 2020-2022, me tatim 3%. Kjo u parapri nga nj\u00eb ligj n\u00eb janar 2020, por p\u00ebr shkak t\u00eb pandemis\u00eb afati u shty e zgjat deri m\u00eb gusht 2022. N\u00eb k\u00ebt\u00eb raund pati nj\u00eb num\u00ebr aplikimesh pothuaj sa n\u00eb t\u00eb parin: rreth 94,000 prona u rivler\u00ebsuan. T\u00eb ardhurat e mbledhura ishin duksh\u00ebm m\u00eb t\u00eb larta, plot 138.6 milion\u00eb \u20ac, pasi jo vet\u00ebm norma 3% ishte m\u00eb e lart\u00eb se m\u00eb par\u00eb, por edhe \u00e7mimet e tregut kishin shp\u00ebrthyersidomos vitet e fundit, duke rritur baz\u00ebn e tatueshme. Kjo fushat\u00eb e fundit u prit mir\u00eb nga publiku \u2013 rreth 110 mij\u00eb familje thuhet se p\u00ebrfituan \u2013 dhe qeveria e zgjati afatin dy her\u00eb p\u00ebr t\u00eb p\u00ebrfshir\u00eb sa m\u00eb shum\u00eb aplikues (fillimisht deri n\u00eb fund 2021, e m\u00eb pas dhe disa muaj n\u00eb 2022).<\/p>\n\n\n\n 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\u2014this 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<\/a> 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.<\/p>\n\n\n\n Why Is Revaluation Being Offered Again?From the official rationale (the explanatory report of the draft law) and expert analyses, several key motives emerge:<\/p>\n\n\n\n Especially in Tirana and other major cities, apartment and land prices have risen substantially (20\u201340% 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 \u201cupdate\u201d their property values without heavy penalties.\n\nRevaluation 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.<\/p>\n\n\n\n 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.\n\nThese 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.\n\nThe 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 \u2014 people are more willing to buy and sell when they know the tax burden is not excessive.\n\nThus, the 2026 revaluation aims to stimulate the property market at a time when inflation and economic uncertainty may have slowed it down.<\/p>\n\n\n\n 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.\n\nSince 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.\n\nIn 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 \u2014 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.\n\nThe President was also under public pressure to promulgate the law promptly due to its perceived economic importance.<\/p>\n\n\n\n Previous revaluations generated billions of lek in state revenue without increasing formal tax rates \u2014 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.\n\nFor 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\u201315 billion ALL). These funds help finance public projects or reduce the deficit.\n\nAdditionally, 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.\n\nFrom the tax administration\u2019s 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.<\/p>\n\n\n\n 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.\n\nA 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).\n\nIn the 1990s and early 2000s, many properties were registered at symbolic values. After several revaluation rounds, most have improved their tax base.\n\nIt 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.\n\nThus, this law is also viewed as a step toward modernization of property administration and taxation.<\/p>\n\n\n\n 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.\n\nThe reasons are clear \u2014 market demand, price changes, budget needs \u2014 and previous experience suggests the process is likely to be successful.\n\nIn the next section, we briefly examine what has been learned from previous revaluations to better understand practical considerations.<\/p>\n\n\n\n The historical experience of property revaluations in Albania offers several key lessons for citizens, businesses, and policymakers.<\/p>\n\n\n\n The first round at 1% had very high participation.\nThe second at 2% saw lower participation.\nThe third at 3% saw participation increase again, likely due to new property owners and strong price growth.\n\nLesson: The lower the rate, the higher the participation.\nThe 5% rate is still significantly lower than 15%, but some individuals may hesitate more in 2026 compared to 2020.\n\nHowever, waiting for a lower rate may take years \u2014 and there is no guarantee that a lower rate will return.<\/p>\n\n\n\n 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 \u2013 it is estimated that, with current resources, they can process around 30,000 applications per year. This led, for example, during the 2020\u20132022 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.\n\nThe 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.\n\nTherefore, 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 \u2014 it is better to act early.<\/p>\n\n\n\n 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 \u2014 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.\n\nFor 2026, online applications are expected to remain functional \u2014 the e-Albania portal already has the revaluation service in place, and it is expected to be updated according to the new law\u2019s provisions.\n\nThe 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.\n\nLearning from the past, the government aims to make this process as smooth as possible \u2014 with clear instructions, standardized document lists, and unified procedures. Expectations are for a more structured process than ten years ago.<\/p>\n\n\n\n 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.\n\nHowever, 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 \u201cfor nothing.\u201d For example, someone who revalued an investment apartment in 2016 at 2%, expecting to sell quickly, but has still not sold it \u2014 effectively paid a tax in advance, whereas if they had waited until 2020 they could have paid 3%, or now 5%.\n\nThe 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.\n\nThe 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.\n\nIn 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).\n\nThe key takeaway: revalue only if you have a strong and specific reason to do so. Do not do it simply because \u201ceveryone else is doing it\u201d \u2014 do it because it provides a concrete benefit to you personally. If so, you are likely to be satisfied with your decision.<\/p>\n\n\n\n Another lesson from the past is that some citizens misunderstood the concept and believed revaluation would \u201cfix\u201d 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 \u2014 which is not possible.\n\nSimilarly, some owners of unlegalized constructions believed revaluation would allow them to enter the system \u2014 which the law does not permit without prior legalization.\n\nTherefore, 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 \u2014 nothing more.\n\nIn 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.<\/p>\n\n\n\n Sometimes citizens ask: \u201cIf I do not revalue, will I face a fine or any issue?\u201d\n\nBased on past experience, the answer is no \u2014 revaluation is entirely voluntary. In previous campaigns, those who did not participate simply remained with their old registered values. There were no penalties.\n\nThe 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.\n\nThis 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 \u201chave the right\u201d to revalue \u2014 not that they are required to do so.<\/p>\n\n\n\n Conclusion\n\nOverall, 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.\n\nThe 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).\n\nInformation 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.\n\nAll of this experience should help you make an informed decision and complete the procedural steps as smoothly as possible.<\/p>\n\n\n\n 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.<\/p>\n\n\n\n Mr. X purchased an apartment in 2010 for \u20ac50,000 (this is the value recorded in the property register).\n\nIn 2026, he plans to sell it for approximately \u20ac100,000. We compare two scenarios:<\/p>\n\n\n\n <\/p>\n\n\n\n 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).\n\nThe current market value of the house (based on area prices) is approximately 10,000,000 ALL. The difference is therefore 8,000,000 ALL.\n\nMrs. 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 \u2014 a substantial sum.\n\nHowever, since she does not plan to sell, what should she do?<\/p>\n\n\n\n <\/p>\n\n\n\n Company \u201cABC Ltd.\u201d owns land and an industrial building that it purchased and registered in 2015 for 50 million ALL.\n\nAfter 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.\n\nThe company is considering selling the property within 1\u20132 years due to relocation. The situation would be as follows:<\/p>\n\n\n\n <\/p>\n\n\n\n For illustration purposes, imagine a simple case: Mr. D purchased an apartment at the end of 2025 for \u20ac80,000, and in January 2026 the market value remains \u20ac80,000 (no significant change).\n\nRevaluation 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 \u20ac80,000, there is absolutely no benefit. No one would reasonably proceed with revaluation in such a case.\n\nThis 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.<\/p>\n\n\n\n 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).\n\nAdditionally, 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.<\/p>\n\n\n\n From these practical examples, we can draw several conclusions:<\/p>\n\n\n\n (1) Individ\u00ebt q\u00eb shesin shpejt kursejn\u00eb duksh\u00ebm me rivler\u00ebsim (Shembulli 1).<\/p>\n\n\n\n (2) Individ\u00ebt q\u00eb mbajn\u00eb pron\u00ebn gjat\u00eb duhet t\u00eb peshojn\u00eb p\u00ebrfitimin e vonuar ndaj kostos s\u00eb menj\u00ebhershme (Shembulli 2).<\/p>\n\n\n\n (3) Bizneset me pasuri me vler\u00eb t\u00eb rritur ndjesh\u00ebm p\u00ebrfitojn\u00eb shum\u00eb, sidomos fal\u00eb zbritjes fiskale (Shembulli 3).<\/p>\n\n\n\n (4) Rivler\u00ebsimi s\u2019ka efekt kur s\u2019ka rritje vlere (Shembulli 4).<\/p>\n\n\n\n You may compare your own situation with these scenarios or use them as a calculation model by substituting your own figures as needed.<\/p>\n\n\n\n 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.<\/p>\n\n\n\n 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.\n\nIf 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).\n\nIf 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.<\/p>\n\n\n\n As explained earlier, you have two options for determining market value:<\/p>\n\n\n\n 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 \u2014 request a copy of the license.\n\nNegotiate 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.\n\nOnce 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.\n\nPrepare both physical and electronic copies of the valuation report and the appraiser\u2019s license \u2014 these must be submitted\/uploaded with the application.<\/p>\n\n\n\n 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).\n\nCadastre 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.\n\nBe 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.\n\nFor 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 \u2014 there is no prejudice from authorities. Simply select the appropriate option in your application.<\/p>\n\n\n\n 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:<\/p>\n\n\n\n Log into your account at e-albania.al (create one if needed). Search for the service \u201cRevaluation of Immovable Property\u201d (typically categorized under Cadastre services).\n\nYou will be required to:\n\nEnter property identification details (as per the ownership certificate),\n\nUpload required documents (ownership certificate scan, ID document, valuation report + expert license if applicable),\n\nDeclare if you choose Cadastre valuation instead of private appraisal,\n\nUpload any additional documents if relevant (e.g., power of attorney, inheritance certificate).\n\nUpon 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.<\/p>\n\n\n\n If you prefer, you may apply at the local office of the Agjencia Shtet\u00ebrore e Kadastr\u00ebs (ASHK) where your property is located.\n\nBring:\n\nThe ownership certificate (original or certified copy),\n\nYour ID card,\n\nPhysical copies of the valuation report (if applicable).\n\nRequest 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 \u2014 keep this document.<\/p>\n\n\n\n Ky tekst p\u00ebrmban informacion kritik p\u00ebr afatet (deadlines), ndaj p\u00ebrkthimi duhet t\u00eb jet\u00eb shum\u00eb i qart\u00eb dhe t\u00eb p\u00ebrdor\u00eb tone paralajm\u00ebruese (urgent) q\u00eb vizitori i uebit t\u00eb kuptoj\u00eb r\u00ebnd\u00ebsin\u00eb e koh\u00ebs.\n\nJa versioni i sugjeruar p\u00ebr faqen tuaj:\n\nImportant Deadlines and Application Procedures\nIn 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.\n\nWhile 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.\n\nIn 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.\n\n(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\u2014so it is better not to take the risk.)<\/p>\n\n\n\n Once you have submitted the application, the ball is in the court of the Agjencia Shtet\u00ebrore e Kadastr\u00ebs (ASHK) and the Drejtoria e P\u00ebrgjithshme e Tatimeve (DPT), which cooperate in carrying out this process. Based on past experience:<\/p>\n\n\n\n N\u00ebse keni dor\u00ebzuar akt vler\u00ebsimi privat, zyrtari i Kadastr\u00ebs e kontrollon at\u00eb (sidomos p\u00ebr t\u2019u siguruar q\u00eb vlera \u2265 \u00e7mimit minimal fiskal). Pastaj llogarit diferenc\u00ebn (vlera e re \u2013 vlera e vjet\u00ebr e regjistruar). N\u00ebse vlera e vjet\u00ebr mungon (p.sh. pron\u00eb e legalizuar pa vler\u00eb blerje), do merret si vler\u00eb e vjet\u00ebr ajo q\u00eb figuron n\u00eb kartel\u00eb (ose zero, dhe tatimi do llogaritet mbi gjith\u00eb vler\u00ebn \u2013 por zakonisht t\u00eb gjitha pronat e legalizuara kan\u00eb nj\u00ebfar\u00eb vlere reference t\u00eb regjistruar).<\/p>\n\n\n\n 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 \u00d7 surface area, \u00b1 depreciation coefficient, etc.). They will determine the market value and calculate the difference from the previously registered value.<\/p>\n\n\n\n The 1% per year depreciation (if confirmed by the implementing instruction) will most likely apply only<\/em> 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\u2019s 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).<\/p>\n\n\n\n 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).<\/p>\n\n\n\n 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: \u201cYour application has been approved, the revaluation tax amounts to X ALL, invoice ID \u2026 generated\u201d). 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.<\/p>\n\n\n\n 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\u20132 months due to high volume. This highlights the importance of applying early \u2014 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.<\/p>\n\n\n\n Once you receive the invoice, you must pay the revaluation tax. Payment options are usually:<\/p>\n\n\n\n (1) Te nj\u00eb bank\u00eb e nivelit t\u00eb dyt\u00eb ose Posta, me at\u00eb fatur\u00eb (ose me t\u00eb dh\u00ebnat IBAN\/reference). Ju paguani si \u00e7do fatur\u00eb tjet\u00ebr ndaj shtetit (zakonisht shkon n\u00eb llogarin\u00eb e posa\u00e7me t\u00eb Tatimeve p\u00ebr t\u00eb ardhurat nga rivler\u00ebsimi).<\/p>\n\n\n\n (2) Mund\u00ebsisht online: n\u00ebse Drejtoria e Tatimeve ose Thesari ka integruar nj\u00eb sistem online, ndoshta edhe me e-Albania, mund t\u00eb paguani me kart\u00eb ose internet banking (p.sh. disa banka ofrojn\u00eb pagesa direkte p\u00ebr tatime dhe tarifa shtet\u00ebrore duke futur numrin e referenc\u00ebs s\u00eb fatur\u00ebs).<\/p>\n\n\n\n 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.<\/p>\n\n\n\n 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\u20132,000 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.<\/p>\n\n\n\n Payment deadline: As a rule, payment must be completed by 31 December 2026. Do not postpone it \u2014 pay as soon as you receive the invoice. If you applied online, there may be a \u201cPay\u201d option within the platform. Otherwise, complete payment at the bank within a few days at most.<\/p>\n\n\n\n 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.<\/p>\n\n\n\n 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 \u2014 if you sell the property later, the notary will verify the updated value there.<\/p>\n\n\n\n Once the process is completed, make sure to keep:<\/p>\n\n\n\n (1) Kopjen e certifikat\u00ebs s\u00eb pron\u00ebsis\u00eb me vler\u00ebn e re (ose printim t\u00eb kartel\u00ebs online n\u00ebse keni akses).<\/p>\n\n\n\n (2) V\u00ebrtetimin e rivler\u00ebsimit (n\u00ebse l\u00ebshohet ndonj\u00eb dokument specifik q\u00eb pron\u00ebs i \u00ebsht\u00eb kryer rivler\u00ebsim sipas ligjit 85\/2025 \u2013 n\u00eb 2020 l\u00ebshohej nj\u00eb \u201cCertifikat\u00eb Rivler\u00ebsimi\u201d me vul\u00eb, por me sistemin e ri mund t\u00eb jet\u00eb thjesht sh\u00ebnim n\u00eb kartel\u00eb).<\/p>\n\n\n\n (3) Mandat-pagesat origjinale t\u00eb tatimit dhe tarifave.<\/p>\n\n\n\n (4) Aktin e vler\u00ebsimit t\u00eb ekspertit, n\u00ebse keni. K\u00ebto mund t\u2019ju duhen p\u00ebr arkiv dhe p\u00ebr \u00e7do sqarim t\u00eb ardhsh\u00ebm (p.sh. pas 5 vitesh kur t\u00eb shisni pron\u00ebn, \u00ebsht\u00eb mir\u00eb t\u2019i keni letrat gati n\u00ebse tatimet pyesin di\u00e7ka, megjith\u00ebse \u00e7do gj\u00eb \u00ebsht\u00eb e regjistruar elektronikisht).<\/p>\n\n\n\n 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.).<\/p>\n\n\n\n Institutional Contacts and Official Information\n\nDuring the process, if you have questions or encounter issues, you may contact:<\/p>\n\n\n\n Agjencia Shtet\u00ebrore e Kadastr\u00ebs (ASHK) \u2013 for matters related to the application, documents, and status. ASHK\u2019s official website ashk.gov.al<\/a> provides announcements, local office contacts, and emails. Many offices also have information counters.<\/p>\n\n\n\n General Directorate of Taxes (GDT) <\/a>Drejtoria e P\u00ebrgjithshme e Tatimeve (DPT) \u2013 for questions regarding tax calculation, payment, or specific tax cases. DPT provides a taxpayer helpdesk (e.g. 0800 00 02<\/em>for assistance regarding the \u201cproperty revaluation tax.\u201dThey can refer you to a specialist.<\/p>\n\n\n\n e-Albania<\/a> \u2013 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.<\/p>\n\n\n\n Notaries<\/a> nd local real estate agents \u2013 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<\/a>) have been involved in promoting revaluation and may provide practical guidance.<\/p>\n\n\n\n\n
Who Benefits from Revaluation and How the Process Works<\/h2>\n\n\n\n
Beneficiaries<\/h3>\n\n\n\n
Revaluation Methods<\/strong><\/h3>\n\n\n\n
Revaluation by a Licensed Expert<\/strong><\/h4>\n\n\n\n
Revaluation by the State Cadastre Agency (ASHK)<\/strong><\/h4>\n\n\n\n
Application Procedure and Tax Calculation<\/strong><\/h3>\n\n\n\n
Example<\/h4>\n\n\n\n
Documentation and Administrative Guidelines<\/strong><\/h4>\n\n\n\n
\n
Individuals vs. Legal Entities \u2013 Fiscal and Economic Treatment<\/h2>\n\n\n\n
Payment Methods and Tax Deductibility<\/strong><\/h3>\n\n\n\n
Impact on Balance Sheets and Depreciation<\/strong><\/h3>\n\n\n\n
Impact at the Point of Sale<\/strong><\/h3>\n\n\n\n
Financial Capacity and Decision-Making<\/strong><\/h3>\n\n\n\n
When Revaluation is Worth It \u2013 and When It\u2019s Not<\/h2>\n\n\n\n
When is<\/strong> Revaluation Recommended?<\/h3>\n\n\n\n
When planning to sell the property in the near future<\/strong><\/h4>\n\n\n\n
When the registered value is significantly lower than the market value<\/strong><\/h4>\n\n\n\n
When using the property for business purposes or as loan collateral<\/strong><\/h3>\n\n\n\n
When seeking legal certainty and future flexibility for your property<\/strong><\/h3>\n\n\n\n
When Revaluation<\/strong> May Not Be Necessary?<\/h3>\n\n\n\n
When you don't intend to sell or transfer the property for a long time<\/strong><\/h4>\n\n\n\n
When the value discrepancy is minimal<\/strong><\/h4>\n\n\n\n
When you lack the immediate financial capacity to pay the tax<\/strong><\/h4>\n\n\n\n
When awaiting potentially more favorable policies in the future<\/strong><\/h4>\n\n\n\n
When the property qualifies for other legal exemptions<\/strong><\/h4>\n\n\n\n
Links to Previous Revaluations and Why It\u2019s Returning<\/h2>\n\n\n\n
Significant increase in property prices<\/strong> in recent years<\/h3>\n\n\n\n
High interest from citizens and businesses<\/strong><\/h3>\n\n\n\n
Large volume of properties still not revalued<\/strong><\/h3>\n\n\n\n
Need for additional budget revenue and economic formalization<\/strong><\/h3>\n\n\n\n
Alignment with international practices<\/strong><\/h3>\n\n\n\n
Past Revaluation Performance and Lessons Learned<\/h2>\n\n\n\n
High interest, fluctuating based on tax rates<\/strong><\/h3>\n\n\n\n
Cadastre congestion and processing delays<\/strong><\/h3>\n\n\n\n
Procedures streamlined over time (e.g., online applications)<\/strong><\/h3>\n\n\n\n
Most applicants genuinely benefited from the revaluation, although some may have seen little impact (e.g., for unsold properties)<\/strong><\/h3>\n\n\n\n
Revaluation does not resolve underlying title or registration issues<\/strong><\/h3>\n\n\n\n
Taxes were successfully collected and <\/strong>there were no dditional penalties for those who did not revalue<\/strong><\/h3>\n\n\n\n
Practical Examples: Tax Calculation and Benefits<\/h2>\n\n\n\n
Example 1 \u2013 Individual planning a sale (Total Savings)<\/h3>\n\n\n\n
Example 2 \u2013 Individual not planning a sale (Prepayment impact)<\/strong><\/h3>\n\n\n\n
Example 3 \u2013 Business with property on balance sheet<\/strong><\/h3>\n\n\n\n
Example 4 \u2013 Case with zero difference (No change in valuation)<\/strong><\/h3>\n\n\n\n
Step-by-Step Guide<\/h2>\n\n\n\n
Step 1: Ensure property documentation is in order<\/strong><\/h3>\n\n\n\n
Step 2: Choose the revaluation method \u2013 licensed appraiser or the Cadastre<\/strong><\/h3>\n\n\n\n
Option A: Appraisal by an independent expert<\/h4>\n\n\n\n
Option B: Appraisal by ASHK (using fiscal reference prices)<\/h4>\n\n\n\n
Step 3: Complete the revaluation application<\/strong><\/h3>\n\n\n\n
Online application<\/h4>\n\n\n\n
In-person application at the service counter<\/h4>\n\n\n\n
Step 4: Wait for the calculation and tax invoice<\/strong><\/h3>\n\n\n\n
Step 5: Pay the 5% tax and the service fee<\/strong><\/h3>\n\n\n\n
Step 6: Submit proof of payment and finalize registration<\/strong><\/h3>\n\n\n\n
Step 7: Keep your documents and benefit from the revaluation<\/strong><\/h3>\n\n\n\n