Ligji i ri nr. 85\/2025 \u201cP\u00ebr rivler\u00ebsimin e pasuris\u00eb s\u00eb paluajtshme<\/a>\u201d u jep mund\u00ebsin\u00eb t\u00eb gjith\u00eb pronar\u00ebve \u2013 individ\u00eb dhe persona juridik\u00eb \u2013 q\u00eb gjat\u00eb periudh\u00ebs 1 Janar 2026 \u2013 31 Dhjetor 2026 t\u00eb rivler\u00ebsojn\u00eb pronat e tyre t\u00eb paluajtshme(truall, tok\u00eb a nd\u00ebrtes\u00eb) me vler\u00ebn aktuale t\u00eb tregut. Ky ligj \u00ebsht\u00eb i r\u00ebnd\u00ebsish\u00ebm sepse ul p\u00ebrkoh\u00ebsisht tatimin q\u00eb paguhet mbi rritjen e vler\u00ebs s\u00eb pron\u00ebs: n\u00eb vend t\u00eb norm\u00ebs standarde 15% mbi fitimin kapital (q\u00eb paguhet zakonisht kur shitet nj\u00eb pron\u00eb), gjat\u00eb rivler\u00ebsimit aplikohet nj\u00eb norm\u00eb e reduktuar prej vet\u00ebm 5% mbi diferenc\u00ebn midis vler\u00ebs s\u00eb regjistruar dhe vler\u00ebs s\u00eb tregut. Me fjal\u00eb t\u00eb tjera, pronar\u00ebt mund t\u00eb \u201cblejn\u00eb\u201d me ulje baz\u00ebn e re t\u00eb kostos s\u00eb pron\u00ebs, duke paguar tani nj\u00eb tatim 5% p\u00ebr rritjen e vler\u00ebs, n\u00eb vend q\u00eb t\u00eb paguajn\u00eb 15% mbi fitimin kur t\u00eb shesin pron\u00ebn n\u00eb t\u00eb ardhmen.<\/p>\n\n\n\n Ky tatim preferencial prej 5% e b\u00ebn rivler\u00ebsimin financiarisht t\u00ebrheq\u00ebs p\u00ebr shum\u00eb pronar\u00eb, pasi kursen rreth 2\/3 e detyrimit tatimor krahasuar me mos-rivler\u00ebsimin. <\/p>\n\n\n\n P\u00ebr shembull, n\u00ebse nj\u00eb pron\u00eb ka fitim t\u00eb realizuar prej 20,000 \u20ac, pa rivler\u00ebsim tatimi i shitjes do t\u00eb ishte rreth 3,000 \u20ac nd\u00ebrsa me rivler\u00ebsim paraprak do t\u00eb paguheshin vet\u00ebm 1,000 \u20ac. Kursimi 2,000 \u20ac mund t\u00eb jet\u00eb i konsideruesh\u00ebm, sidomos p\u00ebr pronat me rritje t\u00eb madhe vlere p\u00ebrgjat\u00eb viteve. P\u00ebr m\u00eb tep\u00ebr, ligji p\u00ebr her\u00eb t\u00eb par\u00eb njeh amortizimin e pron\u00ebs gjat\u00eb viteve \u2013 rreth 1% p\u00ebr \u00e7do vit vjet\u00ebrsie \u2013 q\u00eb do t\u00eb thot\u00eb se p\u00ebr pronat e nd\u00ebrtuara prej koh\u00ebsh baza e tatueshme zvog\u00eblohet paksa si pasoj\u00eb e amortizimit. Kjo pritet t\u00eb zbus\u00eb tatimin p\u00ebr nd\u00ebrtesat e vjetra (p.sh. nj\u00eb nd\u00ebrtes\u00eb 30-vje\u00e7are do t\u00eb tatohet vet\u00ebm mbi 70% t\u00eb diferenc\u00ebs s\u00eb vler\u00ebs, duke ulur detyrimin).<\/p>\n<\/blockquote>\n\n\n\n Ligji 85\/2025<\/a> vjen si pjes\u00eb e paket\u00ebs fiskale<\/a> dhe politikeve p\u00ebr formalizimin e tregut t\u00eb pasurive. Ai \u00ebsht\u00eb dekretuar dhe shpallur n\u00eb janar 2026 nga Presidenti, me synimin t\u00eb hyj\u00eb n\u00eb fuqi sa m\u00eb par\u00eb brenda janarit. Nd\u00ebrhyrja vjen pas nj\u00eb periudhe me rritje t\u00eb shpejt\u00eb t\u00eb \u00e7mimeve t\u00eb tregut t\u00eb pasurive t\u00eb paluajtshme dhe rishikimit t\u00eb \u00e7mimeve fiskale referuese nga qeveria. Pa k\u00ebt\u00eb ligj, shit\u00ebsit e pronave do t\u00eb p\u00ebrballeshin me tatime shum\u00eb m\u00eb t\u00eb larta mbi fitimin (p\u00ebr shkak t\u00eb diferenc\u00ebs s\u00eb madhe mes vlerave historike dhe atyre aktuale), gj\u00eb q\u00eb mund t\u00eb frenoj\u00eb transaksionet ose t\u2019i shtyj\u00eb drejt informalitetit. Prandaj rivler\u00ebsimi sh\u00ebrben nj\u00ebkoh\u00ebsisht si leht\u00ebsim fiskal p\u00ebr qytetar\u00ebt dhe bizneset, ashtu edhe si mjet p\u00ebr rritjen e t\u00eb ardhurave buxhetore afatshkurtra dhe p\u00ebrdit\u00ebsimin e regjistrave me vlera reale.<\/p>\n\n\n\n Ky ligj i ri u mund\u00ebson pronar\u00ebve t\u00eb pasurive t\u00eb paluajtshme t\u00eb p\u00ebrfitojn\u00eb nga nj\u00eb \u201camnisti\u201d tatimore e pjesshme duke paguar 5% mbi rritjen e vler\u00ebs s\u00eb pron\u00ebs deri n\u00eb fund t\u00eb vitit 2026, n\u00eb vend q\u00eb t\u00eb paguajn\u00eb 15% mbi fitimin kur prona t\u00eb shitet n\u00eb t\u00eb ardhmen. Kjo \u00ebsht\u00eb ve\u00e7an\u00ebrisht e r\u00ebnd\u00ebsishme n\u00eb kushtet e tregut aktual ku vlerat e pasurive jan\u00eb rritur ndjesh\u00ebm, dhe tatimi standard 15% do t\u00eb ishte nj\u00eb barr\u00eb e madhe. Rivler\u00ebsimi i vitit 2026 synon t\u00eb nxis\u00eb formalizimin e vlerave reale, t\u00eb sjell\u00eb t\u00eb ardhura t\u00eb menj\u00ebhershme n\u00eb buxhet, dhe t\u2019u jap\u00eb pronar\u00ebve fleksibilitet financiar dhe siguri ligjore n\u00eb planet e tyre p\u00ebr administrimin e pron\u00ebs.<\/p>\n\n\n\n T\u00eb gjith\u00eb pronar\u00ebt e pasurive t\u00eb paluajtshme n\u00eb Shqip\u00ebri mund t\u00eb p\u00ebrfitojn\u00eb nga ky ligj. Kjo p\u00ebrfshin individ\u00ebt (personat fizik\u00eb) q\u00eb kan\u00eb n\u00eb pron\u00ebsi apartamente, sht\u00ebpi, troje a toka bujq\u00ebsore, si dhe personat juridik\u00eb (bizneset) q\u00eb kan\u00eb pasuri t\u00eb paluajtshme n\u00eb em\u00ebr t\u00eb tyre. Ligji vlen pavar\u00ebsisht n\u00ebse prona p\u00ebrdoret p\u00ebr banim, qira apo aktivitet biznesi. Edhe shtetasit shqiptar\u00eb rezident\u00eb jasht\u00eb (diaspora) mund t\u00eb p\u00ebrfitojn\u00eb, mjafton q\u00eb prona t\u00eb jet\u00eb e regjistruar n\u00eb emrin e tyre (ose t\u00eb trash\u00ebgimtar\u00ebve ligjor\u00eb, n\u00eb rastet e pasurive t\u00eb trash\u00ebguara). P\u00ebrjashtim b\u00ebjn\u00eb vet\u00ebm pronat e paregjistruara ende (p.sh. ato n\u00eb proces legalizimi) \u2013 k\u00ebto aktualisht nuk mund t\u00eb rivler\u00ebsohen pa u regjistruar m\u00eb par\u00eb, megjith\u00ebse diskutime p\u00ebr t\u2019i p\u00ebrfshir\u00eb edhe ato kan\u00eb ekzistuar. Pra, n\u00ebse keni nj\u00eb pron\u00eb q\u00eb ende nuk ka hipotek\u00eb apo certifikat\u00eb pron\u00ebsie, duhet t\u00eb p\u00ebrfundoni regjistrimin fillimisht, pastaj t\u00eb kryeni rivler\u00ebsimin.<\/p>\n\n\n\n Ligji parashikon dy m\u00ebnyra kryesore se si mund t\u00eb p\u00ebrcaktohet vlera e re e tregut e pron\u00ebs suaj gjat\u00eb rivler\u00ebsimit:<\/p>\n\n\n\n Kjo do t\u00eb thot\u00eb t\u00eb angazhoni nj\u00eb vler\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 akt vler\u00ebsimi me shkrim ku p\u00ebrcakton vler\u00ebn aktuale t\u00eb tregut n\u00eb lek\u00eb. Ky raport profesional duhet t\u2019i bashk\u00ebngjitet aplikimit tuaj p\u00ebr rivler\u00ebsim pran\u00eb Kadastr\u00ebs. \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 kopja e licenc\u00ebs s\u00eb tij\/saj n\u00eb dokumentet e aplikimit. Vlera e tregut e caktuar nga eksperti nuk mund t\u00eb jet\u00eb m\u00eb e ul\u00ebt se \u00e7mimet minimale fiskale t\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 s\u00eb paku i barabart\u00eb me vler\u00ebn minimale fiskale n\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 zyra vendore e Kadastr\u00ebs (ish-Hipoteka\/ZRPP) t\u00eb b\u00ebj\u00eb vet\u00eb rivler\u00ebsimin e pron\u00ebs tuaj, duke u bazuar n\u00eb \u00e7mimet minimale fiskale zyrtare 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. N\u00eb k\u00ebt\u00eb rast, n\u00eb formularin e aplikimit do t\u00eb sh\u00ebnoni se zgjidhni rivler\u00ebsimin nga ASHK me \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 vler\u00ebn e pron\u00ebs bazuar 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 diferenc\u00ebn e vler\u00ebs krahasuar me vler\u00ebn e regjistruar aktualisht n\u00eb kartel\u00eb. Edhe n\u00eb k\u00ebt\u00eb rast zbatohet e nj\u00ebjta rregull q\u00eb vlera e re s\u2019do jet\u00eb m\u00eb e ul\u00ebt se ajo minimale fiskale p\u00ebr pron\u00ebn tuaj. Praktikisht, Kadastra do t\u00eb p\u00ebrdor\u00eb hart\u00ebn e \u00e7mimeve zyrtare (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 Pavar\u00ebsisht cil\u00ebn nga m\u00ebnyrat e m\u00ebsip\u00ebrme zgjidhni, hapat pasuesjan\u00eb t\u00eb nj\u00ebjt\u00eb: Formulari standard i aplikimit p\u00ebr rivler\u00ebsim plot\u00ebsohet dhe dor\u00ebzohet (online ose fizikisht \u2013 shih udh\u00ebzuesin hap pas hapi m\u00eb posht\u00eb). Zyra e Kadastr\u00ebs m\u00eb pas do t\u00eb p\u00ebrllogaris\u00eb baz\u00ebn tatimore \u2013 q\u00eb \u00ebsht\u00eb diferenca midis vler\u00ebs s\u00eb re t\u00eb pron\u00ebs (t\u00eb dal\u00eb nga akti i vler\u00ebsimit ose nga vler\u00ebsimi i Kadastr\u00ebs) dhe vler\u00ebs s\u00eb vjet\u00ebr t\u00eb regjistruar t\u00eb pron\u00ebs. Vlera e vjet\u00ebr e regjistruar n\u00ebnkupton ose \u00e7mimin e blerjes (n\u00ebse keni bler\u00eb pron\u00ebn dhe at\u00eb \u00e7mim e keni t\u00eb deklaruar) ose vler\u00ebn e fundit t\u00eb rivler\u00ebsuar (n\u00ebse prona ka qen\u00eb objekt i ndonj\u00eb rivler\u00ebsimi t\u00eb m\u00ebparsh\u00ebm dhe keni paguar tatimin p\u00ebrkat\u00ebs). Tatimi 5% llogaritet mbi k\u00ebt\u00eb diferenc\u00eb neto.<\/p>\n\n\n\n Supozoni keni nj\u00eb apartament me vler\u00eb t\u00eb regjistruar 5 milion\u00eb lek\u00eb dhe vlera e tregut tani (sipas ekspertit ose Kadastr\u00ebs) del 8 milion\u00eb lek\u00eb. Diferenca (baza tatimore) \u00ebsht\u00eb 3 milion\u00eb lek\u00eb; tatimi i rivler\u00ebsimit do t\u00eb jet\u00eb 5% e k\u00ebsaj, pra 150 mij\u00eb lek\u00eb. Kadastra p\u00ebrgatit llogaritjen dhe l\u00ebshon fatur\u00ebn ose njoftimin e pages\u00ebs s\u00eb tatimit. Pasi ju t\u00eb kryeni pages\u00ebn n\u00eb bank\u00eb ose online, rivler\u00ebsimi regjistrohet zyrtarisht \u2013 kartela e pasuris\u00eb suaj p\u00ebrdit\u00ebsohet me vler\u00ebn e re t\u00eb tregut, dhe nga ai moment ajo vler\u00eb do merret si \u201ckosto e blerjes\u201d p\u00ebr efekt tatimi n\u00eb rast shitjeje n\u00eb t\u00eb ardhmen. Me regjistrimin e ri, ju praktikisht keni \u201creset-uar\u201d vler\u00ebn e pron\u00ebs suaj n\u00eb syt\u00eb e ligjit tatimor.<\/p>\n\n\n\n Brenda 30 dit\u00ebve nga hyrja n\u00eb fuqi e ligjit, pritet t\u00eb dal\u00eb nj\u00eb Udh\u00ebzim i P\u00ebrbashk\u00ebt nga Ministria e Financave dhe drejtoria e ASHK-s\u00eb, i cili do t\u00eb detajoj\u00eb procedurat 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 tarif\u00ebn e sh\u00ebrbimit q\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. Nd\u00ebr dokumentet kryesore q\u00eb do t\u00eb k\u00ebrkohen p\u00ebr aplikim jan\u00eb: certifikata e pron\u00ebsis\u00eb (ose kopje e kartel\u00ebs s\u00eb pasuris\u00eb), akti i vler\u00ebsimit (n\u00ebse keni p\u00ebrdorur vler\u00ebsues privat) s\u00eb bashku me licenc\u00ebn e vler\u00ebsuesit, dokument identifikimi i 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 N\u00eb p\u00ebrmbledhje, procesi i rivler\u00ebsimit \u00ebsht\u00eb i hapur p\u00ebr t\u00eb gjith\u00eb pronar\u00ebt gjat\u00eb 2026-\u00ebs dhe realizohet duke p\u00ebrcaktuar vler\u00ebn e re t\u00eb pron\u00ebs (nga ekspert ose Kadastra) e m\u00eb pas duke paguar 5% tatim mbi rritjen e vler\u00ebs. Rezultati \u00ebsht\u00eb nj\u00eb kartel\u00eb e pron\u00ebs me vler\u00eb t\u00eb p\u00ebrdit\u00ebsuar dhe nj\u00eb pronar q\u00eb ka paguar nj\u00eb tatim t\u00eb reduktuar p\u00ebr t\u00eb kursyer nj\u00eb tatim m\u00eb t\u00eb madh n\u00eb t\u00eb ardhmen. N\u00eb vijim, do t\u00eb shpjegojm\u00eb dallimet midis individ\u00ebve dhe bizneseve, rastet kur ia vlen ose jo ky rivler\u00ebsim, si edhe hapat konkret\u00eb p\u00ebr ta zbatuar.<\/p>\n<\/blockquote>\n\n\n\n Ligji i trajton formalisht nj\u00ebsoj individ\u00ebt dhe subjektet tregtare (bizneset) sa i takon t\u00eb drejt\u00ebs p\u00ebr t\u00eb rivler\u00ebsuar dhe norm\u00ebs s\u00eb tatimit: 5% e diferenc\u00ebs s\u00eb vler\u00ebs p\u00ebr t\u00eb gjith\u00eb, pa p\u00ebrjashtime. Kjo \u00ebsht\u00eb nj\u00eb risi, pasi n\u00eb fushat\u00ebn e kaluar (ligji i vitit 2020) individ\u00ebt paguanin vet\u00ebm 3% nd\u00ebrsa bizneset 5% tatim p\u00ebr rivler\u00ebsimin. K\u00ebt\u00eb her\u00eb, barra tatimore e rivler\u00ebsimit \u00ebsht\u00eb e unifikuar p\u00ebr t\u00eb dy kategorit\u00eb, \u00e7ka nga nj\u00ebra an\u00eb thjeshton skem\u00ebn, por nga ana tjet\u00ebr rrit koston p\u00ebr individ\u00ebt krahasuar me her\u00ebt e kaluara. Gjithsesi, ekzistojn\u00eb dallime praktike dhe ekonomike n\u00eb m\u00ebnyr\u00ebn si ndikohen individ\u00ebt kundrejt personave juridik\u00eb nga ky proces:<\/p>\n\n\n\n Nj\u00eb individ q\u00eb kryen rivler\u00ebsim duhet ta paguaj\u00eb tatimin 5% 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 biznes (person juridik), kur paguan tatimin 5%, mund ta trajtoj\u00eb at\u00eb si shpenzim t\u00eb zbritsh\u00ebm p\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. K\u00ebshtu, kostoja neto e 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 neto 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 bizneset, pas rivler\u00ebsimit ndryshon bilanci kontab\u00ebl i 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) Rritja e aktiveve forcon pasqyr\u00ebn financiare t\u00eb biznesit, duke p\u00ebrmir\u00ebsuar koeficientet e kapitalit dhe potencialisht aft\u00ebsin\u00eb p\u00ebr t\u00eb siguruar kredi bankare (pasi prona mund t\u00eb p\u00ebrdoret si kolateral me vler\u00eb m\u00eb t\u00eb lart\u00eb). (b) N\u00ebse pasuria \u00ebsht\u00eb nd\u00ebrtes\u00eb apo struktur\u00eb e amortizueshme, kompania mund t\u00eb aplikoj\u00eb amortizim (zhvler\u00ebsim) mbi vler\u00ebn e re m\u00eb t\u00eb lart\u00eb. Kjo do t\u00eb thot\u00eb shpenzime m\u00eb t\u00eb m\u00ebdha amortizimi vit pas viti, t\u00eb cilat ulen tatimin mbi 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 kursej\u00eb taksa duke 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 Si individ\u00ebt ashtu edhe bizneset, pas rivler\u00ebsimit, do t\u00eb ken\u00eb nj\u00eb baz\u00eb t\u00eb re kostojet\u00eb barabart\u00eb me vler\u00ebn e re t\u00eb pron\u00ebs. N\u00ebse m\u00eb pas vendosin ta shesin pron\u00ebn, fitimi kapital q\u00eb do tatohet me 15% p\u00ebrllogaritet nga kjo baz\u00eb e re. K\u00ebshtu, t\u00eb dy kategorit\u00eb do kursejn\u00eb 10 pik\u00eb p\u00ebrqindje tatim mbi diferenc\u00ebn e rivler\u00ebsuar. Megjithat\u00eb, p\u00ebr biznesin mund t\u00eb ket\u00eb nj\u00eb ndikim shtes\u00eb: shitja e nj\u00eb aktivi t\u00eb rivler\u00ebsuar reflektohet edhe n\u00eb llogarit\u00eb e kapitalit (rezerv\u00ebn e rivler\u00ebsimit). Biznesi, duke qen\u00eb se ka paguar tatimin preferencial, e ka shlyer detyrimin mbi at\u00eb fitim dhe mund t\u00eb ndaj\u00eb m\u00eb lirsh\u00ebm fitimin nga shitja (p.sh. si divident) pa paguar tatim shtes\u00eb mbi pjes\u00ebn e rivler\u00ebsuar. Individi thjesht p\u00ebrfiton q\u00eb nuk paguan tatim n\u00eb momentin e shitjes p\u00ebr pjes\u00ebn e fitimit t\u00eb mbuluar nga rivler\u00ebsimi \u2013 nj\u00ebsoj si biznesi \u2013 por ai nuk ka ndonj\u00eb implikim tjet\u00ebr financiar p\u00ebrtej kursimit t\u00eb tatimit.<\/p>\n\n\n\n P\u00ebr shum\u00eb individ\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 nuk planifikon t\u00eb shes\u00eb pron\u00ebn s\u00eb shpejti (pra nuk pret nj\u00eb t\u00eb ardhur nga e cila \u201ct\u00eb dal\u00eb\u201d kjo pages\u00eb). 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 tatimi p\u00ebr banesat e individ\u00ebve t\u00eb ulej n\u00eb 3% \u2013 me argumentin se ndryshe shum\u00eb individ\u00eb do stepeshin ose 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. \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 Qasja ndaj rivler\u00ebsimit<\/strong><\/p>\n\n\n\n P\u00ebr individ\u00ebt, pron\u00ebsia e pasuris\u00eb shpesh ka dimension emocional dhe afatgjat\u00eb (sht\u00ebpia e banimit, prona e trash\u00ebguar familjare, etj.). Vendimi p\u00ebr rivler\u00ebsim p\u00ebr ta lidhet kryesisht me kalkulimin ekonomik personal: a ia vlen t\u00eb paguajn\u00eb tani p\u00ebr nj\u00eb p\u00ebrfitim t\u00eb ardhsh\u00ebm? P\u00ebr shum\u00eb individ\u00eb, rivler\u00ebsimi ka kuptim vet\u00ebm n\u00ebse planifikojn\u00eb t\u00eb shesin pron\u00ebn n\u00eb nj\u00eb periudh\u00eb t\u00eb arsyeshme kohore (ose ta transferojn\u00eb me dhurim\/trashegimi tek dikush q\u00eb m\u00eb pas do ta shes\u00eb). Nd\u00ebrsa bizneset e shohin rivler\u00ebsimin m\u00eb nga k\u00ebndv\u00ebshtrimi i menaxhimit t\u00eb aktiveve: \u00ebsht\u00eb nj\u00eb mund\u00ebsi p\u00ebr t\u00eb rifreskuar vlerat e pasurive n\u00eb bilanc sipas tregut dhe p\u00ebr t\u00eb optimizuar ngarkes\u00ebn fiskale n\u00eb afatmes\u00ebm. Bizneset mund t\u00eb vendosin t\u00eb rivler\u00ebsojn\u00eb edhe pa synimin p\u00ebr t\u00eb shitur menj\u00ebher\u00eb pron\u00ebn, sepse u intereson pasqyra financiare m\u00eb reale ose shmangia e nj\u00eb tatimi t\u00eb nj\u00ebhersh\u00ebm t\u00eb r\u00ebnd\u00eb n\u00eb t\u00eb ardhmen kur prona mund t\u00eb shitet.<\/p>\n\n\n\n N\u00eb p\u00ebrmbledhje, dallimi kryesor \u00ebsht\u00eb se kostoja reale e rivler\u00ebsimit p\u00ebr bizneset rezulton m\u00eb e ul\u00ebt (fal\u00eb zbritjeve fiskale dhe efekteve n\u00eb bilanc) dhe p\u00ebrfitimet e tyre mund t\u00eb jen\u00eb dypal\u00ebshe (tatim m\u00eb i ul\u00ebt mbi fitimin kapital + bilanc m\u00eb i mir\u00eb), kurse individ\u00ebt e kan\u00eb kosto direkte dhe p\u00ebrfitojn\u00eb thjesht kursimin e tatimit mbi fitimin kur t\u00eb shesin. Kjo do t\u00eb thot\u00eb se analiza \u201cia vlen apo jo\u201d (shih seksionin vijues) mund t\u00eb rezultoj\u00eb ndryshe p\u00ebr nj\u00eb individ dhe p\u00ebr nj\u00eb kompani, edhe sikur t\u00eb ken\u00eb t\u00eb nj\u00ebjt\u00ebn pron\u00eb me t\u00eb nj\u00ebjt\u00ebn rritje vlere. N\u00eb seksionet m\u00eb posht\u00eb do t\u00eb trajtojm\u00eb pik\u00ebrisht se kur ka vler\u00eb t\u00eb kryhet rivler\u00ebsimi dhe kur mund t\u00eb mos ket\u00eb, me shembuj konkret\u00eb q\u00eb ilustrojn\u00eb situata t\u00eb ndryshme p\u00ebr individ\u00ebt dhe bizneset.<\/p>\n\n\n\n Jo \u00e7do pronar duhet t\u00eb nxitoj\u00eb automatikisht p\u00ebr t\u00eb kryer rivler\u00ebsim. Vlera e k\u00ebtij procesi varet nga rrethanat specifiket\u00eb pron\u00ebs dhe planet tuaja p\u00ebr t\u00eb ardhmen. M\u00eb posht\u00eb po shtjellojm\u00eb situatat tipike kur rivler\u00ebsimi \u00ebsht\u00eb i k\u00ebshilluesh\u00ebmdhe kur mund t\u00eb mos jet\u00eb i dobish\u00ebm, duke ofruar arsye dhe shembuj p\u00ebr secilin rast:<\/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), pagesa 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. 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). Me rivler\u00ebsim, ai paguan tani 5% mbi k\u00ebt\u00eb diferenc\u00eb (2,500 \u20ac) dhe m\u00eb pas, kur ta shes\u00eb, tatimi i shitjes do t\u00eb jet\u00eb zero (sepse si kosto do njihet vlera e re 100,000 \u20ac). Kursimi 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. Prandaj, n\u00ebse keni nj\u00eb plan konkret shitjeje ose jeni nj\u00eb biznes q\u00eb synon t\u00eb shes\u00eb nj\u00eb pasuri, paguani 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 fitim kapital shum\u00eb t\u00eb madh n\u00eb letra kur prona t\u00eb shitet. Tatimi 15% mbi at\u00eb fitim t\u00eb madh do t\u00eb ishte i r\u00ebnd\u00eb. Rivler\u00ebsimi ju lejon ta neutralizoni k\u00ebt\u00eb \u201cfitim\u201d t\u00eb akumuluar duke paguar vet\u00ebm 5%. Kjo ka 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 trashegimi\/dhurim ku 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, shanset jan\u00eb q\u00eb her\u00ebt a von\u00eb pron\u00ebn do ta transferoni (f\u00ebmij\u00ebt, nip\u00ebrit, ose shitje). Kryerja e rivler\u00ebsimit tani ju siguron kundrejt nj\u00eb tatimi shum\u00eb m\u00eb t\u00eb lart\u00eb q\u00eb do t\u00eb paguhej n\u00eb t\u00eb ardhmen. Vlen t\u00eb p\u00ebrmendet se, bazuar n\u00eb ligj, trash\u00ebgimia brenda familjes s\u00eb ngusht\u00eb p\u00ebrjashtohet nga tatimi 15% n\u00eb momentin e trash\u00ebgimit, por jo tatimi mbi fitimin kapital kur trash\u00ebgimtari shet pron\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 biznes ose individ sip\u00ebrmarr\u00ebs q\u00eb e p\u00ebrdorni pron\u00ebn p\u00ebr aktivitet (p.sh. ambient biznesi, tok\u00eb p\u00ebr investim, etj.), rivler\u00ebsimi mund t\u00eb ket\u00eb kuptim ekonomik edhe pa e shitur pron\u00ebn. Duke e rritur vler\u00ebn e pasuris\u00eb n\u00eb bilanc, ju rritni kapitalin e kompanis\u00eb dhe mund t\u00eb rrisni aft\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 transparenc\u00eb dhe siguri m\u00eb t\u00eb madhe p\u00ebr kolateralin. Gjithashtu, p\u00ebr bizneset q\u00eb kan\u00eb nd\u00ebrtesa t\u00eb amortizueshme, rivler\u00ebsimi mund t\u00eb n\u00ebnkuptoj\u00eb shpenzim m\u00eb t\u00eb madh amortizimi (pra m\u00eb pak tatim fitimi) n\u00eb vitet e ardhshme, si\u00e7 u shpjegua m\u00eb lart. K\u00ebto p\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 n\u00ebse pasuria ka pesh\u00eb t\u00eb konsiderueshme n\u00eb aktivet e tij dhe nuk \u00ebsht\u00eb rivler\u00ebsuar prej shum\u00eb koh\u00ebsh. Edhe p\u00ebr individ\u00ebt, n\u00ebse synoni t\u00eb merrni kredi bankare dhe prona ju sh\u00ebrben si kolateral, nj\u00eb vler\u00eb e p\u00ebrdit\u00ebsuar zyrtarisht mund 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 kartel\u00eb prone me vler\u00eb reale siguron 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, p\u00ebrmir\u00ebsimi i pasqyr\u00ebs financiare \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 eliminon pasigurin\u00eb mbi 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. ndarja e pron\u00ebsis\u00eb mes ortak\u00ebve: rivler\u00ebsimi vendos nj\u00eb vler\u00eb baz\u00eb q\u00eb mund t\u00eb p\u00ebrdoret si referenc\u00eb e drejt\u00eb p\u00ebr ndarje ose p\u00ebr llogari t\u00eb kapitalit. Gjithashtu, n\u00ebse keni prona t\u00eb p\u00ebrbashk\u00ebta me 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 ju vendos n\u00eb p\u00ebrputhje t\u00eb plot\u00eb me legjislacionin fiskal aktual 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 e ka tashm\u00eb vler\u00ebn pran\u00eb tregut t\u00eb pasqyruar zyrtarisht, k\u00ebshtu q\u00eb transaksionet e ardhshme pritet t\u00eb jen\u00eb m\u00eb t\u00eb qeta nga ana burokratike.<\/p>\n\n\n\n N\u00ebse prona n\u00eb fjal\u00eb \u00ebsht\u00eb sht\u00ebpia juaj e banimit dhe ju mendoni ta mbani p\u00ebr shum\u00eb vite (ndoshta t\u2019ua lini f\u00ebmij\u00ebve), pagesa e tatimit tani mund t\u00eb mos jet\u00eb e nevojshme. Arsyeja kryesore p\u00ebr rivler\u00ebsim \u00ebsht\u00eb kursimi i tatimit t\u00eb shitjes; por n\u00ebse nuk ka gjasa t\u00eb ket\u00eb shitje p\u00ebr 10-20 vitet e ardhshme, at\u00ebher\u00eb mund t\u00eb zgjidhni t\u00eb mos paguani asgj\u00eb tani dhe thjesht t\u00eb p\u00ebrballeni me tatimin kur (dhe n\u00ebse) ndodh shitja. Vlera e parave n\u00eb dor\u00eb sot \u00ebsht\u00eb m\u00eb e lart\u00eb sesa n\u00eb t\u00eb ardhmen \u2013 ekonomist\u00ebt do thoshin se n\u00eb terma aktual\u00eb, 5% sot mund t\u00eb jet\u00eb ekuivalente me mbase 8-10% pas shum\u00eb vitesh, p\u00ebr shkak t\u00eb inflacionit dhe mund\u00ebsive alternative t\u00eb investimit. Prandaj, n\u00ebse nuk keni nj\u00eb p\u00ebrdorim afatshkurt\u00ebr p\u00ebr pron\u00ebn n\u00eb treg, mund t\u00eb vendosni q\u00eb s\u2019ia vlen t\u00eb paguani tatim tani. Shembull: Zonja B ka nj\u00eb apartament n\u00eb t\u00eb cilin jeton, t\u00eb bler\u00eb 15 vite m\u00eb par\u00eb. Vlera e tij tani \u00ebsht\u00eb rritur, por ajo s\u2019ka n\u00eb plan ta shes\u00eb p\u00ebr t\u00eb pakt\u00ebn edhe 15 vitet e ardhshme. Rivler\u00ebsimi do t\u2019i kushtonte p.sh. 2000 \u20ac tani. N\u00ebse ajo nuk e b\u00ebn rivler\u00ebsimin, pas 15 vitesh kur t\u00eb shes\u00eb mund t\u2019i duhet t\u00eb paguaj\u00eb m\u00eb shum\u00eb sesa 2000 \u20ac tatim, por kjo pages\u00eb shtyhet n\u00eb koh\u00eb. Ajo mund t\u00eb preferoj\u00eb t\u00eb mos i paguaj\u00eb sot k\u00ebto para dhe t\u2019i investoj\u00eb apo p\u00ebrdor\u00eb p\u00ebr nevoja t\u00eb tjera familjare. Natyrisht, ky arsyetim vlen vet\u00ebm n\u00ebse ajo \u00ebsht\u00eb relativisht e sigurt q\u00eb nuk do shes\u00eb apo tjet\u00ebrsoj\u00eb pron\u00ebn s\u00eb shpejti. Duhet theksuar se n\u00eb k\u00ebt\u00eb vendim ka pak rrezik fiskal p\u00ebr t\u00eb ardhmen: tatimi 15% do t\u00eb vazhdoj\u00eb t\u2019i detyrohet shtetit kur t\u00eb ndodh\u00eb shitja, dhe n\u00ebse vlera e pron\u00ebs rritet akoma m\u00eb shum\u00eb n\u00eb 15 vjet, detyrimi do jet\u00eb edhe m\u00eb i lart\u00eb. Por kjo \u00ebsht\u00eb nj\u00eb \u00e7\u00ebshtje e s\u00eb ardhmes; moskryerja e rivler\u00ebsimit \u00ebsht\u00eb n\u00eb thelb shtyrje e pages\u00ebs tatimore p\u00ebr ata q\u00eb nuk kan\u00eb nevoj\u00eb imediate p\u00ebr ta ulur at\u00eb.<\/p>\n\n\n\n Ka raste kur vlera e regjistruar e pron\u00ebs suaj nuk \u00ebsht\u00eb shum\u00eb larg vler\u00ebs s\u00eb tregut aktual. Kjo mund t\u00eb ndodh\u00eb n\u00ebse: (a) e keni bler\u00eb pron\u00ebn relativisht s\u00eb fundmi me \u00e7mim af\u00ebr tregut, (b) pron\u00ebn e keni rivler\u00ebsuar n\u00eb t\u00eb shkuar\u00ebn (p.sh. n\u00eb 2020) dhe \u00e7mimi s\u2019ka ndryshuar shum\u00eb q\u00eb at\u00ebher\u00eb, ose (c) \u00ebsht\u00eb pron\u00eb e re (p.sh. nj\u00eb apartament i legalizuar rishtazi me \u00e7mimet e reja referuese). N\u00eb k\u00ebto raste, \u201cfitimi\u201d i rivler\u00ebsuesh\u00ebm \u00ebsht\u00eb i vog\u00ebl, dhe p\u00ebrfitimi nga rivler\u00ebsimi po ashtu \u00ebsht\u00eb i vog\u00ebl. Shembull: Nj\u00eb tok\u00eb e bler\u00eb p\u00ebr 9 milion\u00eb lek\u00eb para dy vitesh tani vlen 10 milion\u00eb lek\u00eb. Diferenca \u00ebsht\u00eb ve\u00e7 1 milion; rivler\u00ebsimi do kushtonte 50 mij\u00eb lek\u00eb, nd\u00ebrsa tatimi i shitjes pa rivler\u00ebsim do ishte 150 mij\u00eb lek\u00eb. Kursimi potencial \u00ebsht\u00eb 100 mij\u00eb lek\u00eb. A ia vlen barra qiran\u00eb? N\u00ebse pronari s\u2019po e shet tok\u00ebn tani, ai mund t\u00eb zgjedh\u00eb t\u00eb mos angazhohet me procedurat e rivler\u00ebsimit p\u00ebr nj\u00eb kursim relativisht modest. Madje, duhet konsideruar se edhe kostoja e vler\u00ebsuesit dhe tarifatp\u00ebr aplikimin do t\u00eb han\u00eb nj\u00eb pjes\u00eb t\u00eb k\u00ebtij kursimi. Pra, n\u00eb raste t\u00eb fitimeve t\u00eb vogla, sidomos p\u00ebr individ\u00ebt, rivler\u00ebsimi mund t\u00eb mos ket\u00eb leverdi praktike. Mund t\u00eb jet\u00eb m\u00eb e thjesht\u00eb q\u00eb thjesht kur t\u00eb shitet prona, t\u00eb paguhet tatimi 15% mbi at\u00eb fitim t\u00eb vog\u00ebl. Natyrisht, kjo llogari ndryshon n\u00ebse pritshm\u00ebrit\u00eb jan\u00eb q\u00eb vlera e pron\u00ebs do rritet shum\u00eb \u2013 por n\u00eb rastin ton\u00eb supozojm\u00eb nj\u00eb diferenc\u00eb minimale.<\/p>\n\n\n\n Edhe pse ekonomikisht mund t\u00eb rezultoj\u00eb i leverdissh\u00ebm, rivler\u00ebsimi k\u00ebrkon nj\u00eb pages\u00eb t\u00eb menj\u00ebhershme brenda vitit 2026. N\u00ebse jeni familje me buxhet t\u00eb kufizuar ose biznes me probleme likuiditeti, mund t\u00eb jet\u00eb e v\u00ebshtir\u00eb t\u00eb gjeni fondet p\u00ebr t\u00eb paguar tatimin 5% (dhe kostot e tjera) brenda afatit. Qeveria nuk e ofron mund\u00ebsin\u00eb e pages\u00ebs me k\u00ebste; duhet paguar e gjitha pasi l\u00ebshohet fatura. K\u00ebshtu q\u00eb n\u00ebse realisht nuk dispononi paran\u00eb e nevojshme, at\u00ebher\u00eb s\u2019keni zgjidhje ve\u00e7se t\u00eb mos e kryeni rivler\u00ebsimin. Sigurisht, kjo do t\u00eb thot\u00eb q\u00eb edhe pron\u00ebn s\u2019do ta shisni derisa t\u00eb gjeni mund\u00ebsi t\u00eb paguani tatimin e plot\u00eb mbi fitimin. Disa pronar\u00eb gjenden n\u00eb situat\u00ebn ku prona e tyre ka vler\u00eb t\u00eb madhe por \u00ebsht\u00eb e palikuid\u00eb (p.sh. tok\u00eb e trash\u00ebguar n\u00eb zon\u00eb me vler\u00eb, por ata vet\u00eb s\u2019kan\u00eb t\u00eb ardhura t\u00eb larta). N\u00eb raste t\u00eb tilla, rivler\u00ebsimi mund t\u00eb rezultoj\u00eb i paarritsh\u00ebm praktikisht, pavar\u00ebsisht leverdis\u00eb teorike. Kujdes: N\u00ebse jeni n\u00eb k\u00ebt\u00eb situat\u00eb por gjithsesi mendoni t\u00eb shisni pron\u00ebn brenda vitit 2026, mund t\u00eb koordinoni me bler\u00ebsin potencial: shisni pas rivler\u00ebsimit, duke r\u00ebn\u00eb dakord q\u00eb bler\u00ebsi t\u2019ju huazoj\u00eb ose paguaj\u00eb tatimin e rivler\u00ebsimit si pjes\u00eb e \u00e7mimit. Kjo k\u00ebrkon besim dhe formalizim me kontrat\u00eb, por ka ndodhur n\u00eb praktik\u00eb (bler\u00ebsi preferon pron\u00eb me vler\u00eb t\u00eb rivler\u00ebsuar p\u00ebr t\u00eb mos pasur probleme n\u00eb tatime). Gjithsesi, n\u00ebse nuk keni asnj\u00eb mund\u00ebsi financimi, at\u00ebher\u00eb rivler\u00ebsimi thjesht s\u2019mund t\u00eb b\u00ebhet.<\/p>\n\n\n\n Disa pronar\u00eb mund t\u00eb mendojn\u00eb: \u201cN\u00ebse qeveria b\u00ebri disa her\u00eb rivler\u00ebsime (1%, 2%, 3%, tani 5%), ndoshta pas ca vitesh do vij\u00eb prap\u00eb nj\u00eb rivler\u00ebsim, mbase edhe me norm\u00eb m\u00eb t\u00eb ul\u00ebt se 5%\u201d. A ia vlen t\u00eb pres? Kjo \u00ebsht\u00eb spekulative dhe varet nga besimi juaj te politikat fiskale t\u00eb ardhshme. \u00cbsht\u00eb e v\u00ebrtet\u00eb q\u00eb ka pasur disa raunde rivler\u00ebsimesh n\u00eb 15 vitet e fundit (shih historikun m\u00eb posht\u00eb) dhe disa her\u00eb normat kan\u00eb qen\u00eb m\u00eb t\u00eb ul\u00ebta se 5%. N\u00eb vitin 2020 individ\u00ebt paguanin 3%, dhe NAREA k\u00ebrkoi 3% p\u00ebrs\u00ebri k\u00ebsaj radhe. Megjithat\u00eb, nuk ka garanci se nj\u00eb skem\u00eb e re do vij\u00eb s\u00eb shpejti. Madje, duke qen\u00eb se ky \u00ebsht\u00eb tashm\u00eb rivler\u00ebsimi i kat\u00ebrt i gjer\u00eb, qeveria mund t\u00eb mos e ofroj\u00eb m\u00eb k\u00ebt\u00eb leht\u00ebsi p\u00ebr disa vite t\u00eb tjera, ose mund ta ofroj\u00eb me kushte edhe m\u00eb pak t\u00eb favorshme (p.sh. vet\u00ebm 5% ose m\u00eb shum\u00eb). Po ashtu, faktor\u00ebt ekonomik\u00eb si presioni p\u00ebr t\u00eb rritur t\u00eb ardhurat buxhetore mund t\u00eb b\u00ebjn\u00eb q\u00eb ky mund t\u00eb jet\u00eb shansi i fundit p\u00ebr ca koh\u00eb. T\u00eb priturit ka edhe nj\u00eb kosto: gjat\u00eb k\u00ebsaj kohe, ju s\u2019mund ta shisni pron\u00ebn (pa paguar 15% tatim t\u00eb plot\u00eb). N\u00ebse sidoqoft\u00eb pron\u00ebn s\u2019e shisni dot tani dhe s\u2019keni nxitim, mund t\u00eb zgjidhni t\u00eb mos e kryeni rivler\u00ebsimin tani dhe t\u00eb shpresoni p\u00ebr nj\u00eb mund\u00ebsi tjet\u00ebr. Por kjo \u00ebsht\u00eb kumar \u2013 rekomandimi yn\u00eb teknik \u00ebsht\u00eb: N\u00ebse pron\u00ebn mendoni ta shisni realisht brenda 5 viteve t\u00eb ardhshme, p\u00ebrfitoni nga rivler\u00ebsimi aktual. N\u00ebse jeni plot\u00ebsisht i sigurt se nuk do ta shisni as pas 5 vitesh, mund t\u00eb prisni, me mir\u00ebkuptimin se pas 5 vitesh tatimi mbi fitimin mund t\u00eb jet\u00eb ende aty dhe mund t\u00eb mos ket\u00eb rivler\u00ebsim fare.<\/p>\n\n\n\n Aktualisht, Shqip\u00ebria taton fitimin kapitalnga shitja e pasurive t\u00eb paluajtshme p\u00ebr t\u00eb gjith\u00eb pronar\u00ebt (p\u00ebrjashtim b\u00ebn vet\u00ebm kur nj\u00eb individ shet banes\u00ebn e tij t\u00eb vetme pas nj\u00eb periudhe t\u00eb caktuar banimi, megjith\u00ebse legjislacioni yn\u00eb ende nuk e ka t\u00eb qart\u00eb si disa vende t\u00eb BE-s\u00eb k\u00ebt\u00eb p\u00ebrjashtim). Ka z\u00ebra p\u00ebr reforma t\u00eb mundshme si p\u00ebrjashtimi i banes\u00ebs kryesore nga tatimi mbi fitimin, nj\u00eb praktik\u00eb e zakonshme n\u00eb shum\u00eb vende t\u00eb zhvilluara. N\u00ebse ju mendoni se ligjv\u00ebn\u00ebsi shqiptar mund t\u00eb nd\u00ebrmarr\u00eb nj\u00eb hap t\u00eb till\u00eb n\u00eb t\u00eb ardhmen (p.sh. t\u00eb heq\u00eb tatimin 15% p\u00ebr shitjen e sht\u00ebpis\u00eb ku ke banuar), at\u00ebher\u00eb rivler\u00ebsimi i asaj prone sot mund t\u00eb mos jet\u00eb i nevojsh\u00ebm (sepse ndoshta s\u2019do tatohej fare fitimi i saj nes\u00ebr). Deri tani nuk ka asgj\u00eb konkrete, por p\u00ebr korrekt\u00ebsi e p\u00ebrmendim k\u00ebt\u00eb pik\u00eb si pjes\u00eb t\u00eb arsyetimeve. Gjithashtu, n\u00ebse prona juaj aktualisht \u00ebsht\u00eb n\u00eb proces legalizimi dhe shpresoni se mund t\u00eb futet me ndonj\u00eb vendim qeverie brenda skem\u00ebs s\u00eb rivler\u00ebsimit para se t\u00eb regjistrohet, mund t\u00eb prisni pak. Por gjasat jan\u00eb q\u00eb pronat e palegalizuara duhet t\u00eb p\u00ebrfundojn\u00eb legalizimin p\u00ebr t\u00eb hyr\u00eb n\u00eb rivler\u00ebsim, ndaj kjo s\u2019\u00ebsht\u00eb nj\u00eb arsye e fort\u00eb p\u00ebr t\u00eb mos vepruar.<\/p>\n\n\n\n P\u00ebrmbledhtas, pyetja \u201cT\u00eb rivler\u00ebsoj apo jo?\u201d varet nga: a) Horizonti kohor (sa shpejt do e shisni a transferoni pron\u00ebn), b) Madh\u00ebsia e fitimit t\u00eb pashprehur (diferenca e vler\u00ebs dhe tatimi i kursyer), c) Gjendja juaj financiare aktuale, dhe \u00e7) Besimi n\u00eb politika t\u00eb ardhshme. M\u00eb posht\u00eb kemi p\u00ebrfshir\u00eb disa shembuj praktik\u00eb me shifra, t\u00eb cil\u00ebt mund t\u2019ju ndihmojn\u00eb ta konkretizoni vendimmarrjen tuaj n\u00eb situata t\u00eb ndryshme.<\/p>\n\n\n\n Ligji 85\/2025 nuk ka dal\u00eb n\u00eb vakuum \u2013 p\u00ebrkundrazi, ai \u00ebsht\u00eb vazhdim\u00ebsi e politikave t\u00eb m\u00ebparshme fiskale p\u00ebr rivler\u00ebsimin e pronave. Shqip\u00ebria ka organizuar disa fushata rivler\u00ebsimi gjat\u00eb dekad\u00ebs s\u00eb fundit, pothuajse me rit\u00ebm periodik. Gati \u00e7do 3-5 vjet autoritetet kan\u00eb ofruar nj\u00eb dritare ku pronar\u00ebt mund t\u00eb p\u00ebrdit\u00ebsojn\u00eb vlerat e pronave me tatim t\u00eb reduktuar. Konkretisht:<\/p>\n\n\n\n (1) Ligji i par\u00eb\u00a0u zbatua n\u00eb vitet\u00a02011-2013, me tatim preferencial vet\u00ebm\u00a01%. Ai pati sukses t\u00eb madh: u rivler\u00ebsuan mbi\u00a095,000 prona\u00a0dhe shteti mblodhi rreth\u00a039.8 milion\u00eb \u20ac\u00a0nga ky proces.<\/p>\n\n\n\n (2) Fushata e dyt\u00eb\u00a0erdhi n\u00eb vitet\u00a02016-2017, me tatim t\u00eb rritur n\u00eb\u00a02%. 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\u00a056.9 milion\u00eb \u20ac\u00a0t\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\u00a0u zhvillua s\u00eb fundmi, n\u00eb periudh\u00ebn\u00a02020-2022, me tatim\u00a03%. 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\u00a094,000 prona\u00a0u rivler\u00ebsuan. T\u00eb ardhurat e mbledhura ishin duksh\u00ebm m\u00eb t\u00eb larta, plot\u00a0138.6 milion\u00eb \u20ac, pasi jo vet\u00ebm norma 3% ishte m\u00eb e lart\u00eb se m\u00eb par\u00eb, por edhe\u00a0\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\u00a0110 mij\u00eb familje\u00a0thuhet se p\u00ebrfituan\u00a0\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 Si\u00e7 shihet, secili raund ka pasur parametra disi t\u00eb ndrysh\u00ebm. N\u00eb p\u00ebrgjith\u00ebsi, ulja maksimale e tatimit (1% n\u00eb 2011) nxiti numrin m\u00eb t\u00eb madh t\u00eb aplikimeve. Rritja graduale e norm\u00ebs n\u00eb 2% e pastaj 3% solli pak ulje n\u00eb pjes\u00ebmarrje, por rriti t\u00eb ardhurat p\u00ebr buxhetin (sidomos n\u00eb raundin e tret\u00eb, p\u00ebr shkak t\u00eb rritjes s\u00eb \u00e7mimeve). Tani, norma 5% n\u00eb 2026 \u00ebsht\u00eb m\u00eb e larta e aplikuar ndonj\u00ebher\u00eb p\u00ebr nj\u00eb rivler\u00ebsim \u2013 kjo mund t\u00eb ndikoj\u00eb negativisht n\u00eb pjes\u00ebmarrje (disa pronar\u00eb mund t\u00eb stepen nga kostoja m\u00eb e lart\u00eb), por qeveria duket se ka vler\u00ebsuar se rritja e \u00e7mimeve t\u00eb pronave e justifikon edhe k\u00ebt\u00eb norm\u00eb m\u00eb t\u00eb lart\u00eb. N\u00eb fakt, Shoqata NAREA<\/a> dhe ekspert\u00eb t\u00eb tregut paralajm\u00ebruan se 5% mund t\u00eb dekurajoj\u00eb disa qytetar\u00eb (krahasuar me suksesin q\u00eb pati 3%), por gjithsesi pritjet jan\u00eb q\u00eb interesi do t\u00eb jet\u00eb i lart\u00eb pasi nevoja p\u00ebr rivler\u00ebsim ekziston ende masivisht.<\/p>\n\n\n\n Pse po ofrohet s\u00ebrish rivler\u00ebsimi? Nga arsyetimi zyrtar (relacioni i projektligjit) dhe analizat e ekspert\u00ebve dalin disa motive kryesore:<\/p>\n\n\n\n Sidomos n\u00eb Tiran\u00eb dhe qytete t\u00eb tjera t\u00eb m\u00ebdha, \u00e7mimet e apartamenteve dhe tokave jan\u00eb rritur ndjesh\u00ebm (20-40% ose m\u00eb shum\u00eb). Kjo do t\u00eb thot\u00eb se shum\u00eb pronar\u00eb, n\u00ebse shesin pa rivler\u00ebsim, do t\u00eb detyroheshin t\u00eb paguajn\u00eb tatime shum\u00eb t\u00eb larta mbi fitimin. Ligji synon t\u00eb leht\u00ebsoj\u00eb k\u00ebt\u00eb barr\u00eb duke ofruar nj\u00eb tatim t\u00eb reduktuar p\u00ebr t\u00eb afruar vlerat me realitetin e tregut. Nj\u00eb faktor ky\u00e7 k\u00ebtu \u00ebsht\u00eb edhe p\u00ebrdit\u00ebsimi i \u00e7mimeve fiskale minimale nga qeveria: n\u00eb fund t\u00eb vitit 2023 jan\u00eb miratuar harta t\u00eb reja me \u00e7mime reference p\u00ebr pasurit\u00eb e paluajtshme, t\u00eb cilat po i afrohen tregut real. Kjo l\u00ebvizje, ndon\u00ebse pozitive p\u00ebr administrat\u00ebn tatimore (sepse ul hap\u00ebsirat e deklarimit me vlera fiktive n\u00eb shitje), krijon nevoj\u00ebn p\u00ebr t\u2019u dh\u00ebn\u00eb pronar\u00ebve nj\u00eb mund\u00ebsi q\u00eb t\u00eb \u201cp\u00ebrdit\u00ebsohen\u201d pa u penalizuar r\u00ebnd\u00eb. Rivler\u00ebsimi vjen pra si kompensim: shteti rrit \u00e7mimet referenc\u00eb, por ju jep mund\u00ebsin\u00eb t\u00eb paguani pak tatim tani dhe t\u00eb mos ngarkoheni m\u00eb von\u00eb.<\/p>\n\n\n\n P\u00ebrvoja ka treguar se shqiptar\u00ebt i mir\u00ebpresin k\u00ebto mund\u00ebsi. Sipas t\u00eb dh\u00ebnave, nga 2011 deri n\u00eb 2022 u kryen plot 254,665 aplikime p\u00ebr rivler\u00ebsim dhe u paguan mbi 23.5 miliard\u00eb lek\u00eb tatim i reduktuar n\u00eb total. K\u00ebto shifra tregojn\u00eb q\u00eb ka nj\u00eb nevoj\u00eb reale n\u00eb treg p\u00ebr t\u00eb korrigjuar vlerat e pronave. Shum\u00eb prona kan\u00eb ndryshuar duar, jan\u00eb p\u00ebrmir\u00ebsuar (rinovime, nd\u00ebrtime shtes\u00eb) ose tregu \u00ebsht\u00eb zhvilluar, dhe pronar\u00ebt duan t\u2019i formalizojn\u00eb k\u00ebto ndryshime me kosto t\u00eb p\u00ebrballueshme. Qeveria e di q\u00eb \u00e7do fushat\u00eb rivler\u00ebsimi shoq\u00ebrohet me fluks aplikimesh n\u00eb zyrat e Kadastr\u00ebs dhe rritje transaksioneshpasuese. Kjo jo vet\u00ebm sjell t\u00eb ardhura nj\u00eb-her\u00eb, por gjall\u00ebron tregun imobiliar \u2013 njer\u00ebzit b\u00ebhen m\u00eb t\u00eb gatsh\u00ebm t\u00eb shesin e t\u00eb blejn\u00eb kur e din\u00eb q\u00eb tatimi s\u2019\u00ebsht\u00eb stratosferik. Pra, rivler\u00ebsimi 2026 synon t\u2019i jap\u00eb nj\u00eb shtys\u00eb tregut t\u00eb pasurive n\u00eb nj\u00eb moment kur inflacioni dhe pasigurit\u00eb ekonomike mund ta ken\u00eb ngadal\u00ebsuar at\u00eb.<\/p>\n\n\n\n Edhe pas tre fushatave, vler\u00ebsohet se qindra mij\u00ebra pasuri ende mbeten me vlera historike t\u00eb ul\u00ebta. NAREA vler\u00ebsonte se q\u00eb nga 2011 kishin nevoj\u00eb rivler\u00ebsimi rreth 250 mij\u00eb pasuri, nd\u00ebrsa censusi sugjeron se mund t\u00eb jen\u00eb 500 mij\u00eb banesa q\u00eb s\u2019jan\u00eb rivler\u00ebsuar. Nga raundet e kaluara gjithsej jan\u00eb mbuluar ~250 mij\u00eb prona, q\u00eb do t\u00eb thot\u00eb se nj\u00eb num\u00ebr i madh pronash mbetet ende. Shum\u00eb pronar\u00eb ose ishin n\u00eb dijeni t\u00eb kufizuar, ose nuk arrit\u00ebn dot p\u00ebr arsye financiare\/afatesh t\u2019i n\u00ebnshtroheshin skemave paraardh\u00ebse. K\u00ebta pronar\u00eb tani kan\u00eb nj\u00eb shans t\u00eb ri. N\u00eb ve\u00e7anti, diaspora shqiptare q\u00eb nuk kishte mund\u00ebsi t\u00eb aplikonte (ose pronar\u00eb jasht\u00eb vendit q\u00eb s\u2019erdh\u00ebn dot gjat\u00eb pandemis\u00eb) tani mund ta planifikojn\u00eb p\u00ebr 2026-\u00ebn. Presioni nga grupet e interesit ka qen\u00eb i fort\u00eb \u2013 Shoqata e Nd\u00ebrmjet\u00ebsve (agjent\u00ebt e pasurive) loboi fuqish\u00ebm p\u00ebr miratimin e k\u00ebtij ligji, duke argumentuar se tregu po e pret me padurim dhe se \u00e7do vones\u00eb po krijonte pasiguri. Presidenti gjithashtu u vu n\u00ebn presion publik ta dekretonte menj\u00ebher\u00eb ligjin, pik\u00ebrisht sepse konsiderohej me r\u00ebnd\u00ebsi p\u00ebr ekonomin\u00eb.<\/p>\n\n\n\n Rivler\u00ebsimet e m\u00ebparshme kan\u00eb sjell\u00eb miliarda lek\u00eb n\u00eb arkat e shtetit pa rritur taksat formale \u2013 n\u00eb fakt, duke ulur norm\u00ebn, paradoksalisht rrisin t\u00eb ardhurat (efekti Laffer). Kjo ndodh sepse shum\u00eb njer\u00ebz q\u00eb ndryshe s\u2019do paguanin gj\u00eb (n\u00ebse nuk shesin) zgjedhin t\u00eb paguajn\u00eb kur norma \u00ebsht\u00eb e ul\u00ebt. P\u00ebr 2026-\u00ebn, qeveria ka parashikuar n\u00eb buxhet nj\u00eb kontribut nga rivler\u00ebsimi (shif\u00ebr e cila nuk dihet publikisht, por mund t\u00eb llogaritet bazuar n\u00eb eksperiencat e kaluara, ndoshta rreth 10-15 miliard\u00eb lek\u00eb). K\u00ebto para shtes\u00eb ndihmojn\u00eb n\u00eb financimin e projekteve publike apo n\u00eb mbulimin e deficitit. Gjithashtu, \u00e7do rivler\u00ebsim rrit baz\u00ebn tatimore afatgjat\u00eb: pas vitit 2026, kur pronat e rivler\u00ebsuara t\u00eb shiten, ato do t\u00eb gjenerojn\u00eb m\u00eb shum\u00eb t\u00eb ardhura (15% mbi rritjet e m\u00ebtejshme). N\u00ebse s\u2019do kishte rivler\u00ebsim, shum\u00eb transaksione ose s\u2019do ndodhnin, ose do b\u00ebheshin n\u00eb t\u00eb zez\u00eb. Prandaj, nga pik\u00ebpamja e administrat\u00ebs tatimore, rivler\u00ebsimi \u00ebsht\u00eb nj\u00eb politik\u00eb fituese: tani merr 5% nga shum\u00eb subjekte, m\u00eb von\u00eb merr s\u00ebrish 15% nga fitimet e reja, nd\u00ebrkoh\u00eb ul informalitetin (sepse njer\u00ebzit s\u2019kan\u00eb m\u00eb interes t\u00eb fshehin vler\u00ebn reale kur e kan\u00eb t\u00eb regjistruar tashm\u00eb).<\/p>\n\n\n\n Edhe pse vendet e zhvilluara nuk e b\u00ebjn\u00eb zakonisht n\u00eb k\u00ebt\u00eb form\u00eb, Shqip\u00ebria e ka p\u00ebrdorur rivler\u00ebsimin si mjet tranzitor drejt nj\u00eb sistemi ku vlerat e pronave n\u00eb kadast\u00ebr pasqyrojn\u00eb tregun. Nj\u00eb pron\u00eb e regjistruar me vler\u00eb reale b\u00ebn q\u00eb tatimi i fitimit kapital t\u00eb funksionoj\u00eb normalisht (ashtu si tatimi mbi fitimin e biznesit \u2013 ku njohja e kostos reale \u00ebsht\u00eb parakusht). N\u00eb vitet \u201990 e 2000, shum\u00eb prona u regjistruan me vlera simbolike; tashm\u00eb, pas disa raundeve rivler\u00ebsimi, shumica e tyre e kan\u00eb p\u00ebrmir\u00ebsuar baz\u00ebn. Vlen t\u00eb theksohet se disa vende aplikojn\u00eb edhe tatimin periodik t\u00eb pasuris\u00eb mbi vler\u00ebn e tregut \u2013 dhe ndon\u00ebse Shqip\u00ebria ka nj\u00eb taks\u00eb t\u00eb vog\u00ebl vjetore prone, nj\u00eb regjist\u00ebr me vlera reale do t\u00eb ndihmonte edhe p\u00ebr politika t\u00eb tilla (n\u00ebse do vendoseshin n\u00eb t\u00eb ardhmen). Pra, ky ligj shihet edhe si nj\u00eb hap drejt modernizimit t\u00eb administrimit t\u00eb pron\u00ebs dhe tatimeve lidhur me t\u00eb.<\/p>\n\n\n\n Duke pasur parasysh k\u00ebto, rivler\u00ebsimi 2026 nuk \u00ebsht\u00eb befasi, por nj\u00eb hap i p\u00ebrs\u00ebritur me disa ndryshime: norm\u00eb pak m\u00eb t\u00eb lart\u00eb, korniz\u00eb kohore nj\u00ebvje\u00e7are, dhe risi si amortizimi i pron\u00ebs. Arsyet pse po b\u00ebhet s\u00ebrish jan\u00eb t\u00eb qarta \u2013 k\u00ebrkesa e tregut, ndryshimet e \u00e7mimeve, nevojat e buxhetit \u2013 dhe e gjith\u00eb p\u00ebrvoja e m\u00ebparshme tregon se ka gjasa t\u00eb jet\u00eb nj\u00eb proces i suksessh\u00ebm. N\u00eb seksionin vijues, do t\u00eb shohim shkurtimisht \u00e7far\u00eb kemi m\u00ebsuar nga k\u00ebto rivler\u00ebsime t\u00eb kaluara, p\u00ebr t\u00eb kuptuar m\u00eb mir\u00eb \u00e7\u00ebshtjet praktike q\u00eb duhen pasur parasysh.<\/p>\n\n\n\n P\u00ebrvoja historike e rivler\u00ebsimeve n\u00eb Shqip\u00ebri ofron disa m\u00ebsime ky\u00e7e p\u00ebr qytetar\u00ebt, bizneset dhe politik\u00ebb\u00ebr\u00ebsit:<\/p>\n\n\n\n Si\u00e7 pam\u00eb, hera e par\u00eb me 1% pati shum\u00eb pjes\u00ebmarrje. Hera e dyt\u00eb me 2% pati m\u00eb pak (shum\u00eb kishin rivler\u00ebsuar tashm\u00eb, plus kosto pak m\u00eb e lart\u00eb i mbajti disa larg). Hera e tret\u00eb me 3% pati s\u00ebrish rritje t\u00eb numrit t\u00eb rivler\u00ebsimeve, ndoshta sepse u shtuan shum\u00eb pronar\u00eb t\u00eb rinj dhe se rritja e \u00e7mimeve e b\u00ebri ofert\u00ebn prej 3% s\u00ebrish shum\u00eb atraktive. M\u00ebsimi: Sa m\u00eb i ul\u00ebt tatimi, aq m\u00eb shum\u00eb nxiten pronar\u00ebt ta b\u00ebjn\u00eb \u2013 5% \u00ebsht\u00eb ende relativisht i ul\u00ebt ndaj 15%, por me siguri disa pronar\u00eb (n\u00eb ve\u00e7anti individ\u00eb) do hezitojn\u00eb m\u00eb shum\u00eb n\u00eb 2026 sesa b\u00ebn\u00eb n\u00eb 2020 me 3%. Kjo do t\u00eb thot\u00eb se jo t\u00eb gjith\u00eb do ta shfryt\u00ebzojn\u00eb mund\u00ebsin\u00eb, sidomos ata me kursime t\u00eb pakta apo q\u00eb nuk ndiejn\u00eb nevoj\u00eb imediate. P\u00ebr ju si lexues, n\u00ebse e keni kuptuar leverdin\u00eb p\u00ebr rastin tuaj, mundohuni t\u00eb mos ndikoheni nga ky hezitim i p\u00ebrgjithsh\u00ebm \u2013 n\u00eb fund t\u00eb fundit, vendimi \u00ebsht\u00eb personal, por historia tregon se pritja p\u00ebr nj\u00eb norm\u00eb m\u00eb t\u00eb ul\u00ebt mund t\u00eb zgjas\u00eb shum\u00eb (p.sh. nga 2013 u desh\u00ebn 3 vjet p\u00ebr 2%, pastaj 4 vjet p\u00ebr 3%, tani 4-5 vjet p\u00ebr 5% \u2013 nuk ka siguri se do ket\u00eb 3% s\u00ebrish s\u00eb af\u00ebrmi).<\/p>\n\n\n\n N\u00eb \u00e7do fushat\u00eb t\u00eb m\u00ebparshme, sidomos drejt fundit t\u00eb afatit, zyrat e Kadastr\u00ebs jan\u00eb p\u00ebrballur me fluks aplikimesh shum\u00eb m\u00eb t\u00eb lart\u00eb se normalja. Kapacitetet e ASHK-s\u00eb jan\u00eb t\u00eb kufizuara \u2013 thuhet se munden t\u00eb p\u00ebrpunojn\u00eb rreth 30 mij\u00eb aplikime\/vit me burimet aktuale. Kjo ka b\u00ebr\u00eb q\u00eb n\u00eb 2020-2022, p\u00ebr shembull, t\u00eb nevojiten shtyrje t\u00eb afatit. N\u00eb at\u00eb periudh\u00eb afati fillestar 1-vje\u00e7ar u shty deri n\u00eb fund t\u00eb 2021 (pra u b\u00eb 2 vjet), e m\u00eb pas edhe disa muaj n\u00eb 2022 p\u00ebr t\u00eb p\u00ebrfunduar aplikimet. M\u00ebsimi: Shum\u00eb qytetar\u00eb presin drejt afatit t\u00eb fundit p\u00ebr t\u00eb aplikuar, duke krijuar dyndje dhe mund\u00ebsi shtyrjeje. P\u00ebr 2026, ligji aktualisht e kufizon deri m\u00eb 31 dhjetor 2026, pra 12 muaj. N\u00ebse do ket\u00eb shum\u00eb k\u00ebrkesa t\u00eb pap\u00ebrpunuara nga Kadastra, qeveria mund ta shtyj\u00eb afatin (ose t\u00eb pakt\u00ebn t\u00eb lejoj\u00eb p\u00ebrpunimin edhe pas 31 dhjetorit p\u00ebr ata q\u00eb kan\u00eb aplikuar brenda vitit). Por nuk ka garanci. Prandaj, \u00ebsht\u00eb n\u00eb interesin tuaj t\u00eb mos e lini p\u00ebr muajt e fundit aplikimin. Aplikoni sa m\u00eb her\u00ebt (n\u00eb mesin e vitit 2026 idealisht) q\u00eb t\u00eb shmangni radh\u00ebt e gjata, vonesat ose rrezikun q\u00eb mund t\u00eb mos pranohet k\u00ebrkesa nga fluksi. M\u00ebsimi k\u00ebtu \u00ebsht\u00eb: afatet mund t\u00eb l\u00ebvizin, por mos mb\u00ebshteteni tek shtyrjet\u2013 m\u00eb mir\u00eb veproni her\u00ebt.<\/p>\n\n\n\n N\u00eb 2011 dhe 2016, procesi ishte kryesisht manual: dor\u00ebzo dokumentet fizikisht te Zyra e Regjistrimit (Hipoteka) dhe prite. N\u00eb fushat\u00ebn 2020, u vu re nj\u00eb p\u00ebrmir\u00ebsim i madh teknologjik \u2013 u mund\u00ebsua aplikimi online n\u00ebp\u00ebrmjet portalit e-Albania p\u00ebr rivler\u00ebsimin. Kjo jo vet\u00ebm e thjeshtoi procedur\u00ebn p\u00ebr qytetar\u00ebt (mund t\u00eb d\u00ebrgonin dokumentet elektronikisht), por ndihmoi edhe Kadastr\u00ebn n\u00eb menaxhimin e fluksit (mund t\u00eb p\u00ebrpunonin k\u00ebrkesat digjitalisht). Pritet q\u00eb edhe n\u00eb 2026 aplikimi online t\u00eb jet\u00eb funksional \u2013 portali e-Albania tashm\u00eb e ka sh\u00ebrbimin gati p\u00ebr rivler\u00ebsim, q\u00eb pritet t\u00eb rifreskohet me kushtet e ligjit t\u00eb ri. M\u00ebsimi: Ndjekja e rrug\u00ebve elektronike, ku e mundur, ua leht\u00ebson jet\u00ebn. N\u00eb vend q\u00eb t\u00eb b\u00ebni rrug\u00eb n\u00ebp\u00ebr zyra, shfryt\u00ebzoni platform\u00ebn online. Sigurisht, duhet t\u00eb keni dokumentet e skanuara (certifikat\u00eb pron\u00ebsie, akt vler\u00ebsimi, etj.) dhe ndoshta nj\u00eb n\u00ebnshkrim elektronik (ose mund t\u00eb aplikoni edhe me kredencialet e e-Albanias dhe pastaj t\u00eb d\u00ebrgoni dokumentet e firmosura dorazi n\u00eb zyr\u00eb). P\u00ebr bizneset, me siguri do t\u00eb operohet p\u00ebrmes llogarive t\u00eb e-Albania q\u00eb p\u00ebrdorin p\u00ebr sh\u00ebrbimet e tjera. T\u00eb m\u00ebsuarit nga e kaluara, qeveria synon ta b\u00ebj\u00eb sa m\u00eb t\u00eb \u201cpaqm\u00eb\u201d k\u00ebt\u00eb proces \u2013 me udh\u00ebzime t\u00eb qarta, lista dokumentesh standarde, dhe procedura t\u00eb unifikuara. Pra, pritshm\u00ebrit\u00eb jan\u00eb p\u00ebr nj\u00eb proces m\u00eb t\u00eb strukturuar se ndoshta 10 vite m\u00eb par\u00eb.<\/p>\n\n\n\n Duke par\u00eb statistikat, qindra mij\u00eb prona u rivler\u00ebsuan. Kjo n\u00ebnkupton se po aq pronar\u00eb kan\u00eb paguar nj\u00eb tatim t\u00eb vog\u00ebl dhe kan\u00eb regjistruar vlera t\u00eb reja. P\u00ebr shum\u00eb prej tyre, kjo ka qen\u00eb nj\u00eb l\u00ebvizje me mend: ata kan\u00eb shitur pronat me fitim t\u00eb ul\u00ebt tatimor ose i kan\u00eb mbajtur pa frik\u00ebn e nj\u00eb tatimi t\u00eb madh t\u00eb fshehur. Por ka edhe raste kur pronar\u00eb q\u00eb rivler\u00ebsuan nuk i shisnin dot pronat si\u00e7 menduan, ose tregu ra n\u00eb stagnim, dhe n\u00eb retrospektiv\u00eb ndoshta ndihen sikur e paguan tatimin \u201ckot\u201d. P.sh. dikush q\u00eb rivler\u00ebsoi nj\u00eb apartament investimi n\u00eb 2016 me 2% duke pritur ta shiste shpejt, por pastaj s\u2019e shiti dot deri sot \u2013 ai praktikisht pagoi nj\u00eb tatim paraprak nd\u00ebrkoh\u00eb q\u00eb n\u00ebse do priste 2020 mund ta b\u00ebnte me 3% ose tani me 5%. E nj\u00ebjta gj\u00eb mund t\u00eb ndodh\u00eb: dikush paguan 5% tani, por s\u00ebrish nuk shet dot p\u00ebr 10 vite, e ndoshta pas 10 vitesh del nj\u00eb ligj tjet\u00ebr m\u00eb i favorsh\u00ebm ose hiqet tatimi fare p\u00ebr banesat. M\u00ebsimi: Rivler\u00ebsimi \u00ebsht\u00eb nj\u00eb marr\u00ebveshje me shtetin n\u00eb koh\u00eb t\u00eb tanishme, nuk garanton asgj\u00eb p\u00ebr t\u00eb ardhmen ve\u00e7 asaj q\u00eb dihet tani. \u00cbsht\u00eb n\u00eb dor\u00ebn tuaj t\u00eb vler\u00ebsoni rreziqet dhe gjasat. N\u00eb p\u00ebrgjith\u00ebsi, shumica e atyre q\u00eb rivler\u00ebsuan n\u00eb 2011, 2016, 2020 dol\u00ebn t\u00eb fituar sepse ose shit\u00ebn pronat me kursim tatimi, ose i kan\u00eb ende dhe do kursejn\u00eb kur t\u2019i shesin. Vet\u00ebm nj\u00eb pakic\u00eb mund t\u00eb jen\u00eb penduar (zakonisht ata q\u00eb e paguan pa pasur nevoj\u00eb fare). Pra, m\u00ebsimi kryesor \u00ebsht\u00eb: rivler\u00ebsoni vet\u00ebm n\u00ebse keni nj\u00eb arsye mjaft t\u00eb mir\u00eb (si\u00e7 diskutuam te seksioni paraardh\u00ebs). Mos e b\u00ebni thjesht sepse \u201cpo e b\u00ebjn\u00eb t\u00eb gjith\u00eb\u201d \u2013 b\u00ebjeni sepse ju personalisht p\u00ebrfitoni n\u00eb nj\u00eb plan konkret. At\u00ebher\u00eb me shum\u00eb gjas\u00eb do t\u00eb jeni t\u00eb k\u00ebnaqur me vendimin.<\/p>\n\n\n\n Nj\u00eb tjet\u00ebr m\u00ebsim nga e kaluara \u00ebsht\u00eb se disa qytetar\u00eb ngat\u00ebrruan konceptet dhe menduan se rivler\u00ebsimi do t\u2019u \u201crregullonte\u201d \u00e7\u00ebshtje t\u00eb tjera. P\u00ebr shembull, kush kishte probleme me hipotek\u00ebn (dokumentacionin apo konflikte pron\u00ebsie) kujtoi se mund t\u00eb aplikonte p\u00ebr rivler\u00ebsim pa i zgjidhur ato \u2013 gj\u00eb q\u00eb s\u2019\u00ebsht\u00eb e mundur. Ose, disa pronar\u00eb me objekte ende t\u00eb palegalizuara menduan se me rivler\u00ebsim mund t\u00eb hyjn\u00eb n\u00eb sistem \u2013 gj\u00eb q\u00eb ligji s\u2019e parashikon pa legalizim. Prandaj, kujdes: rivler\u00ebsimi nuk legalizon dot nj\u00eb pron\u00eb q\u00eb s\u2019ka dokumente; nuk rregullon kufij prone; nuk zgjidh mosmarr\u00ebveshje familjare apo gjyq\u00ebsore. \u00cbsht\u00eb thjesht nj\u00eb ndryshim vler\u00eb monetare n\u00eb regjist\u00ebr, asgj\u00eb m\u00eb shum\u00eb. N\u00eb t\u00eb kaluar\u00ebn pati raste k\u00ebrkesash q\u00eb u refuzuan sepse aplikuesit s\u2019kishin dokumentacion t\u00eb rregullt pron\u00ebsie ose nuk ishin vet\u00eb pronar\u00ebt e ligjsh\u00ebm. K\u00ebto refuzime mund t\u00eb shmangen duke u siguruar paraprakisht q\u00eb prona juaj \u00ebsht\u00eb e regjistruar, pa barr\u00eb ligjore dhe me t\u00eb dh\u00ebna t\u00eb sakta.<\/p>\n\n\n\n Ndonj\u00ebher\u00eb qytetar\u00ebt pyesin: \u201cPo n\u00ebse nuk e b\u00ebj rivler\u00ebsimin, a do kem ndonj\u00eb gjob\u00eb apo problem?\u201d P\u00ebrgjigja, bazuar edhe n\u00eb t\u00eb kaluar\u00ebn, \u00ebsht\u00eb jo \u2013 rivler\u00ebsimi \u00ebsht\u00eb krejt vullnetar. N\u00eb fushatat e kaluara, ata q\u00eb s\u2019e kryen rivler\u00ebsimin thjesht mbet\u00ebn me vlerat e vjetra n\u00eb letra. Nuk pati asnj\u00eb nd\u00ebshkim. Sigurisht, \u201cnd\u00ebshkimi\u201d i duksh\u00ebm \u00ebsht\u00eb q\u00eb kur t\u00eb shesin, do paguajn\u00eb plot 15%. Por shteti nuk imponon detyrime shtes\u00eb. T\u00eb ardhurat q\u00eb ka dashur t\u2019i marr\u00eb nga rivler\u00ebsimi, i ka marr\u00eb nga ata q\u00eb vet\u00eb zgjodh\u00ebn ta kryejn\u00eb. Ky \u00ebsht\u00eb nj\u00eb m\u00ebsim p\u00ebr qet\u00ebsimin e kujtdo q\u00eb mendon \u201ca mos m\u00eb kap tatimorja pse s\u2019e kam b\u00ebr\u00eb?\u201d. Jo, nuk ka asnj\u00eb detyrim ligjor p\u00ebr ta b\u00ebr\u00eb. Ligji thot\u00eb \u201ckan\u00eb t\u00eb drejt\u00eb t\u00eb rivler\u00ebsojn\u00eb\u201d, jo \u201cjan\u00eb t\u00eb detyruar\u201d.<\/p>\n\n\n\n N\u00eb p\u00ebrfundim, bilanci i m\u00ebsimeve nga e kaluara \u00ebsht\u00eb pozitiv: rivler\u00ebsimi ka rezultuar nj\u00eb mjet praktik i dobish\u00ebm kur p\u00ebrdoret me arsye. Publiku shqiptar tashm\u00eb \u00ebsht\u00eb njohur me konceptin dhe e di \u00e7\u2019t\u00eb pres\u00eb. Kjo e b\u00ebn procesin e 2026-\u00ebs edhe m\u00eb t\u00eb parashikuesh\u00ebm. Sfida kryesore pritet t\u00eb jet\u00eb menaxhimi i fluksit (mos u vononi t\u00eb aplikoni!) dhe bindja e individ\u00ebve q\u00eb 5% ia vlen n\u00eb rastet kur realisht ia vlen (pra edukimi fiskal). Fushatat e informimit pritet t\u00eb shtohen, ndoshta do dalin edhe guida (si kjo q\u00eb po lexoni) nga institucione e kompani, kalkulator\u00eb online p\u00ebr llogaritjen e tatimit (disa madje jan\u00eb publikuar q\u00eb tani), etj. E gjith\u00eb kjo p\u00ebrvoj\u00eb do duhej t\u2019ju ndihmonte t\u00eb merrni nj\u00eb vendim t\u00eb informuardhe t\u00eb kryeni sa m\u00eb leht\u00eb hapat procedural\u00eb.<\/p>\n\n\n\n N\u00eb k\u00ebt\u00eb seksion po paraqesim disa skenar\u00eb konkret\u00eb me shifra, p\u00ebr t\u00eb ilustruar sesi funksionon llogaritja e tatimit t\u00eb rivler\u00ebsimit dhe \u00e7far\u00eb kursimesh ose efektesh p\u00ebrfitohen. K\u00ebto shembuj do t\u2019ju ndihmojn\u00eb t\u00eb lidheni m\u00eb mir\u00eb me situat\u00ebn tuaj specifike.<\/p>\n\n\n\n Zoti X ka nj\u00eb apartament q\u00eb e bleu p\u00ebr \u20ac50,000 n\u00eb vitin 2010 (kjo \u00ebsht\u00eb vlera e regjistruar e pron\u00ebs n\u00eb kartel\u00eb). Tani n\u00eb 2026, ai e ka nxjerr\u00eb n\u00eb shitje p\u00ebr rreth \u20ac100,000. Po krahasojm\u00eb dy skenar\u00ebt:<\/p>\n\n\n\n <\/p>\n\n\n\n Zonja Y ka trash\u00ebguar nj\u00eb sht\u00ebpi private nga prind\u00ebrit, e cila n\u00eb dokumente figuron me vler\u00eb 2,000,000 lek\u00eb (vler\u00eb e vjet\u00ebr e nd\u00ebrtimit). Vlera aktuale e tregut t\u00eb sht\u00ebpis\u00eb (sipas \u00e7mimeve t\u00eb zon\u00ebs) \u00ebsht\u00eb rreth 10,000,000 lek\u00eb. Diferenca \u00ebsht\u00eb pra 8,000,000 lek\u00eb. Zonja Y nuk d\u00ebshiron ta shes\u00eb sht\u00ebpin\u00eb, ajo jeton aty dhe planifikon ta ruaj\u00eb si pasuri familjare afatgjat\u00eb. N\u00ebse do ta shiste, tatimi 15% mbi k\u00ebt\u00eb fitim do t\u00eb ishte 1.2 milion\u00eb lek\u00eb \u2013 nj\u00eb shum\u00eb e madhe. Por meq\u00eb s\u2019ka nd\u00ebrmend ta shes\u00eb, \u00e7far\u00eb t\u00eb b\u00ebj\u00eb?<\/p>\n\n\n\n <\/p>\n\n\n\n Shoq\u00ebria \u201cABC sh.p.k.\u201d zot\u00ebron nj\u00eb truall dhe godin\u00eb industriale q\u00eb e ka bler\u00eb dhe regjistruar n\u00eb vitin 2015 p\u00ebr 50 milion\u00eb lek\u00eb. Vlera kontab\u00ebl e k\u00ebsaj pasurie (pas disa vite amortizimi) tani n\u00eb libra mund t\u00eb jet\u00eb 40 mln lek\u00eb. Vlera e tregut aktualisht (2026) \u00ebsht\u00eb, ta z\u00ebm\u00eb, 90 milion\u00eb lek\u00eb. Kompania po shqyrton ta shes\u00eb k\u00ebt\u00eb pron\u00eb pas 1-2 vitesh, pasi po ndryshon vendndodhje. Ja si duket situata:<\/p>\n\n\n\n <\/p>\n\n\n\n P\u00ebr hir t\u00eb ilustrimit, imagjinoni nj\u00eb rast t\u00eb thjesht\u00eb: Z. D ka bler\u00eb nj\u00eb apartament n\u00eb fund t\u00eb 2025 p\u00ebr \u20ac80,000 dhe n\u00eb janar 2026 vlera e tregut \u00ebsht\u00eb po aty tek \u20ac80,000 (s\u2019ka ndryshim dometh\u00ebn\u00ebs). Rivler\u00ebsimi nuk do t\u2019i sillte asnj\u00eb diferenc\u00eb sepse vlera e tregut = vlera e blerjes. Kadastra s\u2019do e pranonte nj\u00eb vler\u00eb m\u00eb t\u00eb ul\u00ebt se referenca, por supozojm\u00eb se edhe referenca aty te \u20ac80k \u00ebsht\u00eb. N\u00eb k\u00ebt\u00eb rast s\u2019ka kuptim absolutisht \u2013 dhe askush s\u2019do e b\u00ebnte. Ky shembull vet\u00ebm sa na kujton: rivler\u00ebsimi ka kuptim kur ka diferenc\u00eb vlere; n\u00ebse s\u2019ka fitim t\u00eb akumuluar, s\u2019ka asgj\u00eb p\u00ebr t\u00eb rivler\u00ebsuar.<\/p>\n\n\n\n Shifrat e m\u00ebsip\u00ebrme jan\u00eb thjesht\u00ebzuar dhe supozojn\u00eb skenar\u00eb ideal\u00eb p\u00ebr t\u00eb ilustruar konceptet. Kursimet reale mund t\u00eb ndryshojn\u00eb paksa (p.sh. n\u00eb shembullin e amortizimit u supozua formul\u00eb lineare). Gjithashtu, shembujt p\u00ebr bizneset supozojn\u00eb se kompania ka fitim dhe paguan tatim fitimi, q\u00eb zbritja e shpenzimeve t\u00eb ket\u00eb efekt. N\u00ebse nj\u00eb kompani \u00ebsht\u00eb me humbje, zbritshm\u00ebria e tatimit t\u00eb rivler\u00ebsimit do kishte efekt t\u00eb shtyr\u00eb n\u00eb koh\u00eb.<\/p>\n\n\n\n Nga k\u00ebta shembuj praktik\u00eb, mund t\u00eb nxjerrim disa konkluzione:<\/p>\n\n\n\n (1) Individ\u00ebt q\u00eb shesin shpejt\u00a0kursejn\u00eb duksh\u00ebm me rivler\u00ebsim (Shembulli 1).<\/p>\n\n\n\n (2) Individ\u00ebt q\u00eb mbajn\u00eb pron\u00ebn gjat\u00eb\u00a0duhet t\u00eb peshojn\u00eb p\u00ebrfitimin e vonuar ndaj kostos s\u00eb menj\u00ebhershme (Shembulli 2).<\/p>\n\n\n\n (3) Bizneset\u00a0me 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\u00a0(Shembulli 4).<\/p>\n\n\n\n Ju mund t\u00eb krahasoni situat\u00ebn tuaj me k\u00ebto skenar\u00eb ose t\u2019i p\u00ebrdorni si model llogaritjeje p\u00ebr rastin tuaj specifik, duke z\u00ebvend\u00ebsuar shifrat sipas nevoj\u00ebs.<\/p>\n\n\n\n N\u00eb k\u00ebt\u00eb pjes\u00eb finalizuese, paraqesim nj\u00eb udh\u00ebzues praktik, hap pas hapi p\u00ebr t\u00eb kryer rivler\u00ebsimin e pron\u00ebs suaj, s\u00eb bashku me k\u00ebshilla, afate, kostot e mundshme dhe gabimet q\u00eb duhen shmangur. Q\u00ebllimi \u00ebsht\u00eb t\u2019ju pajisim me nj\u00eb plan veprimi konkret.<\/p>\n\n\n\n P\u00ebrpara se t\u00eb mendoni p\u00ebr rivler\u00ebsimin, kontrolloni q\u00eb certifikata e pron\u00ebsis\u00eb (ose dokumenti i regjistrimit) t\u00eb jet\u00eb n\u00eb emrin tuaj t\u00eb sakt\u00eb dhe prona t\u00eb mos ket\u00eb probleme ligjore (p.sh. konflikte pron\u00ebsie, barr\u00eb hipotekore pa zgjidhur, apo munges\u00eb legalizimi). Rivler\u00ebsimi mund t\u00eb kryhet vet\u00ebm p\u00ebr pasuri t\u00eb regjistruara dhe nga poseduesit ligjor\u00eb. N\u00ebse prona \u00ebsht\u00eb n\u00eb em\u00ebr t\u00eb prindit t\u00eb ndjer\u00eb, duhet m\u00eb par\u00eb t\u00eb b\u00ebni procedur\u00ebn e trash\u00ebgimis\u00eb q\u00eb ta kaloni n\u00eb emrin tuaj; n\u00ebse \u00ebsht\u00eb n\u00eb proces legalizimi, p\u00ebrfundoni legalizimin n\u00ebse \u00ebsht\u00eb e mundur (ose prisni vendimet n\u00ebse qeveria lejon ndonj\u00eb skem\u00eb p\u00ebr to). Gjithashtu, n\u00ebse keni bashk\u00ebpronar\u00eb, do t\u2019ju duhet p\u00eblqimi i tyre p\u00ebr t\u00eb kryer aplikimin (ose t\u00eb aplikoni s\u00eb bashku). P\u00ebrgatitni nj\u00eb kopje t\u00eb certifikat\u00ebs s\u00eb pron\u00ebsis\u00eb\/kartel\u00ebs pasi do t\u2019ju duhet ta dor\u00ebzoni.<\/p>\n\n\n\n Si\u00e7 shpjeguam m\u00eb lart, ju keni dy opsione p\u00ebr t\u00eb p\u00ebrcaktuar vler\u00ebn e tregut:<\/p>\n\n\n\n N\u00ebse zgjidhni k\u00ebt\u00eb, at\u00ebher\u00eb gjeni dhe kontraktoni nj\u00eb ekspert t\u00eb licencuar vler\u00ebsimi p\u00ebr pasuri t\u00eb paluajtshme. Mund t\u00eb pyesni te agjencit\u00eb imobiliare apo banka (shum\u00eb prej tyre kan\u00eb lista vler\u00ebsuesish t\u00eb licencuar) ose te rrjetet profesionale. Sigurohuni q\u00eb \u00ebsht\u00eb i licencuar zyrtarisht \u2013 k\u00ebrkojini nj\u00eb kopje t\u00eb licenc\u00ebs. Negocioni pages\u00ebn e sh\u00ebrbimit (kjo \u00ebsht\u00eb nj\u00eb kosto shtes\u00eb p\u00ebr ju, zakonisht tarifat variojn\u00eb sipas tipit t\u00eb pron\u00ebs dhe kompleksitetit, por p\u00ebr nj\u00eb apartament mesatar n\u00eb qytet mund t\u00eb jet\u00eb disa qindra euro ose m\u00eb pak). Eksperti do t\u00eb kryej\u00eb inspektimin dhe do t\u2019ju dor\u00ebzoj\u00eb Aktin e Vler\u00ebsimit brenda nj\u00eb afati t\u00eb caktuar (disa dit\u00eb apo nj\u00eb jav\u00eb). Pasi ta merrni aktin, kontrolloni q\u00eb vlera e p\u00ebrcaktuar t\u00eb jet\u00eb realiste dhe t\u00eb pakt\u00ebn sa \u00e7mimi minimal fiskal i zon\u00ebs. N\u00ebse eksperti (p\u00ebr habi) e ka vler\u00ebsuar pron\u00ebn n\u00ebn \u00e7mimin minimal fiskal, do t\u2019ju duhet t\u2019i k\u00ebrkoni ta rishikoj\u00eb, sepse Kadastra s\u2019do ta pranoj\u00eb n\u00ebn at\u00eb prag. N\u00eb p\u00ebrgjith\u00ebsi kjo s\u2019ndodh, vler\u00ebsuesit i din\u00eb kufijt\u00eb. P\u00ebrgatitni kopje fizike dhe elektronike t\u00eb aktit t\u00eb vler\u00ebsimit dhe licenc\u00ebs s\u00eb vler\u00ebsuesit \u2013 k\u00ebto do ngarkohen\/dor\u00ebzohen gjat\u00eb aplikimit.<\/p>\n\n\n\n N\u00ebse nuk d\u00ebshironi t\u00eb merreni me ekspert\u00eb privat\u00eb, mund t\u00eb mb\u00ebshteteni te vler\u00ebsimi i Zyr\u00ebs s\u00eb Kadastr\u00ebs. N\u00eb k\u00ebt\u00eb rast, n\u00eb formularin e aplikimit do t\u00eb deklaroni q\u00eb k\u00ebrkoni vler\u00ebsim nga ASHK. Ju nuk keni nevoj\u00eb t\u00eb paraqisni akt vler\u00ebsimi (asnj\u00eb kosto p\u00ebr vler\u00ebsues). Punonj\u00ebsit e Kadastr\u00ebs do t\u00eb marrin t\u00eb dh\u00ebnat e pron\u00ebs suaj (lloji, sip\u00ebrfaqja, godina\/toka, vit nd\u00ebrtimi etj.) dhe do t\u2019i shum\u00ebzojn\u00eb me \u00e7mimet minimale fiskale t\u00eb miratuara. Kjo do t\u00eb prodhoj\u00eb vler\u00ebn e re zyrtare. Duhet t\u00eb jeni t\u00eb vet\u00ebdijsh\u00ebm se ky vler\u00ebsim shpesh mund t\u00eb jet\u00eb m\u00eb i ul\u00ebt se vlera reale e tregut n\u00ebse pron\u00ebn e keni n\u00eb nj\u00eb zon\u00eb ku tregu l\u00ebviz shpejt (ose n\u00ebse prona ka cil\u00ebsi t\u00eb ve\u00e7anta q\u00eb tabela e \u00e7mimeve s\u2019i kap). Kjo mund t\u2019ju leverdis\u00eb p\u00ebr t\u00eb paguar m\u00eb pak tatim tani, por kujtoni se n\u00ebse m\u00eb pas shisni me \u00e7mim m\u00eb t\u00eb lart\u00eb se vlera e rivler\u00ebsuar, do paguani 15% mbi diferenc\u00ebn shtes\u00eb. Gjithsesi, p\u00ebr shum\u00eb prona \u00e7mimet fiskale jan\u00eb ende disi m\u00eb t\u00eb ul\u00ebta se tregu, prandaj ky opsion mund t\u00eb jet\u00eb i favorsh\u00ebm p\u00ebr ata q\u00eb duan t\u00eb minimizojn\u00eb pages\u00ebn tani. Zgjedhja \u00ebsht\u00eb juaja \u2013 s\u2019ka asnj\u00eb paragjykim nga zyrat, \u00ebsht\u00eb e drejt\u00eb e ligjshme. Thjesht sh\u00ebnoni opsionin e duhur n\u00eb aplikim. (N\u00ebse keni dyshime, mund t\u00eb b\u00ebni nj\u00eb k\u00ebrkim t\u00eb vog\u00ebl: shihni sa \u00ebsht\u00eb \u00e7mimi minimal fiskal p\u00ebr met\u00ebr katror n\u00eb zon\u00ebn tuaj dhe shum\u00ebzojeni me metr\u00ebt e pron\u00ebs \u2013 krahasoni me vler\u00ebn reale q\u00eb mendoni. Kjo ju jep nj\u00eb ide n\u00ebse do deklarohet m\u00eb pak apo m\u00eb shum\u00eb se tregu.)<\/p>\n\n\n\n Formulari standard pritet t\u00eb publikohet s\u00eb shpejti me udh\u00ebzimin e p\u00ebrbashk\u00ebt, por edhe online n\u00eb e-Albania pritet t\u00eb hapet aplikimi elektronik. Ju keni dy m\u00ebnyra p\u00ebr t\u00eb aplikuar:<\/p>\n\n\n\n Futuni n\u00eb llogarin\u00eb tuaj n\u00eb e-albania.al (krijoni nj\u00eb n\u00ebse s\u2019keni). K\u00ebrkoni sh\u00ebrbimin \u201cRivler\u00ebsimi i pasuris\u00eb s\u00eb paluajtshme\u201d (\u00ebsht\u00eb i kategorizuar zakonisht te sh\u00ebrbimet e Kadastr\u00ebs n\u00ebse nuk del menj\u00ebher\u00eb). Sh\u00ebrbimi elektronik do t\u2019ju k\u00ebrkoj\u00eb t\u00eb plot\u00ebsoni t\u00eb dh\u00ebnat e pron\u00ebs (identifikimin e pron\u00ebs sipas certifikat\u00ebs, adres\u00ebn etj.) si dhe t\u00eb ngarkoni dokumentet e k\u00ebrkuara: certifikat\u00eb pron\u00ebsie (skanim), dokument identiteti, akt vler\u00ebsimi + licenc\u00eb eksperti (n\u00ebse zgjodh\u00ebt opsionin A), ose nj\u00eb formular ku deklaroni q\u00eb zgjidhni vler\u00ebsim nga ASHK (opsioni B), si dhe ndonj\u00eb dokument tjet\u00ebr shtes\u00eb q\u00eb mund t\u00eb parashikohet (p.sh. prokur\u00eb n\u00ebse po aplikoni n\u00eb em\u00ebr t\u00eb dikujt tjet\u00ebr, ose dokument trash\u00ebgimie n\u00ebse jeni trash\u00ebgimtar i ri i pron\u00ebs). Sistemi \u00ebsht\u00eb mjaft i ngjash\u00ebm me aplikimet e tjera (si p\u00ebr leje nd\u00ebrtimi, certifikata pron\u00ebsie, etj.). N\u00eb fund, ju gjeneron nj\u00eb num\u00ebr aplikimi dhe konfirmim. Ruajeni k\u00ebt\u00eb referenc\u00eb. Avantazhi i aplikimit online \u00ebsht\u00eb q\u00eb mund ta ndiqni statusin po aty dhe mund t\u00eb merrni njoftime elektronike.<\/p>\n\n\n\n N\u00ebse preferoni ose ju duket e nd\u00ebrlikuar online, mund t\u00eb paraqiteni pran\u00eb zyr\u00ebs vendore t\u00eb ASHK (Kadastr\u00ebs) ku ndodhet prona juaj. Kadastra tashm\u00eb ka zyra t\u00eb bashkuara me Agjencin\u00eb e OShEE\/uj\u00ebsjell\u00ebsit n\u00eb disa qytete, por n\u00eb p\u00ebrgjith\u00ebsi jan\u00eb po ato zyra t\u00eb ZRPP\/Hipoteka. Merrni me vete: certifikat\u00ebn origjinale (ose kopje t\u00eb legalizuar) t\u00eb pron\u00ebs, kart\u00ebn e ID, dhe kopje fizike t\u00eb aktit t\u00eb vler\u00ebsimit (n\u00ebse keni nj\u00eb t\u00eb till\u00eb) bashk\u00eb me nj\u00eb k\u00ebrkes\u00eb. N\u00eb sportel k\u00ebrkoni t\u00eb b\u00ebni k\u00ebrkes\u00eb p\u00ebr rivler\u00ebsim pron\u00eb sipas Ligjit 85\/2025. Punonj\u00ebsi do t\u2019ju jap\u00eb formularin p\u00ebrkat\u00ebs (ose do e printoj\u00eb nga sistemi) p\u00ebr ta plot\u00ebsuar aty me t\u00eb dh\u00ebnat tuaja. Do t\u2019ju marr\u00eb dokumentet shoq\u00ebruese (do t\u2019i skanojn\u00eb p\u00ebr sistemin e tyre dixhital). Pas dor\u00ebzimit, do t\u2019ju l\u00ebshohet nj\u00eb v\u00ebrtetim aplikimi me num\u00ebr protokolli. Edhe k\u00ebtu, ruajeni at\u00eb dokument.<\/p>\n\n\n\n N\u00eb t\u00eb dyja rastet, aplikimi duhet b\u00ebr\u00eb brenda dat\u00ebs 31 dhjetor 2026 (ose brenda \u00e7do afati t\u00eb zgjatur zyrtarisht). Sakt\u00ebsisht, ligji thot\u00eb se deri m\u00eb 31.12.2026 duhet dor\u00ebzuar k\u00ebrkesa dhe paguar tatimi p\u00ebrkat\u00ebs. Drafti fillestar parashikonte aplikimet deri 30 shtator e pagesat deri 31 dhjetor, por ligji i miratuar e shtyu deri n\u00eb fund t\u00eb dhjetorit, q\u00eb do t\u00eb thot\u00eb kujdes: Ka gjasa q\u00eb 31 dhjetor 2026 t\u00eb jet\u00eb dita e fundit e pages\u00ebs (jo vet\u00ebm e aplikimit). Me fjal\u00eb t\u00eb tjera, mos e shtyni aplikimin p\u00ebr n\u00eb dhjetor, sepse duhet koh\u00eb edhe q\u00eb Kadastra t\u00eb llogaris\u00eb tatimin e t\u2019ju jap\u00eb fatur\u00ebn p\u00ebr ta paguar. Nj\u00eb k\u00ebshill\u00eb e mir\u00eb \u00ebsht\u00eb: aplikoni deri n\u00eb fund t\u00eb tetorit 2026 m\u00eb von\u00eb, n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb keni koh\u00eb p\u00ebr p\u00ebrpunim dhe pages\u00eb pa kap\u00ebrcyer afatin. (N\u00ebse e-Albania ju lejon aplikim deri n\u00eb 31 dhjetor, mos harroni q\u00eb duhet t\u00eb paguani po at\u00eb dit\u00eb, gj\u00eb q\u00eb mund t\u00eb jet\u00eb e v\u00ebshtir\u00eb pasi bankat jan\u00eb t\u00eb mbyllura dit\u00ebt e festave fundviti \u2013 mbase do pranohen pagesa online, por m\u00eb mir\u00eb mos rrezikoni).<\/p>\n\n\n\n Pasi keni dor\u00ebzuar aplikimin, topi \u00ebsht\u00eb n\u00eb fush\u00ebn e ASHK-s\u00eb dhe Administrat\u00ebs Tatimore (t\u00eb cilat bashk\u00ebpunojn\u00eb p\u00ebr k\u00ebt\u00eb proces). Bazuar n\u00eb eksperienc\u00ebn e kaluar:<\/p>\n\n\n\n N\u00ebse keni dor\u00ebzuar akt vler\u00ebsimi privat,\u00a0zyrtari i Kadastr\u00ebs e kontrollon at\u00eb\u00a0(sidomos p\u00ebr t\u2019u siguruar q\u00eb vlera \u2265 \u00e7mimit minimal fiskal). Pastaj\u00a0llogarit diferenc\u00ebn\u00a0(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 N\u00ebse s\u2019keni dor\u00ebzuar akt privat (keni zgjedhur vler\u00ebsimin nga Kadastra), zyrtari llogarit vler\u00ebn e re me formulat standarde nga udh\u00ebzimi (\u00e7mimi fiskal * sip\u00ebrfaqe, \u00b1 koeficient amortizimi, etj.). Nxjerr vler\u00ebn e tregut dhe b\u00ebn diferenc\u00ebn me t\u00eb vjetr\u00ebn.<\/p>\n\n\n\n Amortizimi 1%\/vit (n\u00ebse konfirmohet me udh\u00ebzim) me shum\u00eb gjas\u00eb do zbatohet vet\u00ebm<\/em> kur vler\u00ebsimi b\u00ebhet me \u00e7mime fiskale nga Kadastra. Ka qen\u00eb pik\u00ebpyetje zbatueshm\u00ebria e tij p\u00ebr vler\u00ebsimet e ekspert\u00ebve. N\u00ebse Kadastra ju vler\u00ebson pron\u00ebn, pritet t\u00eb aplikoj\u00eb nj\u00eb ulje p\u00ebr vitet e vjet\u00ebrsis\u00eb s\u00eb nd\u00ebrtimit (p.sh. 1% * numrin e viteve nga nd\u00ebrtimi, por me nj\u00eb tavan ndoshta). Kjo do reduktoj\u00eb baz\u00ebn tatimore pak p\u00ebr pronat e vjetra. N\u00ebse keni akt eksperti, ai ndoshta e ka konsideruar vjet\u00ebrsin\u00eb n\u00eb vler\u00eb vet\u00eb, por s\u00ebrish nuk do ta vendos\u00eb posht\u00eb \u00e7mimit minimal (q\u00eb vet\u00eb mund t\u00eb ket\u00eb parasysh amortizimin).<\/p>\n\n\n\n Pas k\u00ebsaj, Kadastra do t\u00eb p\u00ebrpiloj\u00eb llogaritjen e tatimit 5% mbi at\u00eb diferenc\u00eb. Llogaritja zakonisht i kalon p\u00ebr konfirmim edhe nj\u00eb oficeri tatimor (n\u00eb rivler\u00ebsimet e shkuara ka pasur nj\u00eb lloj koordinimi nd\u00ebrmjet drejtorive rajonale tatimore dhe zyrave t\u00eb pasurive).<\/p>\n\n\n\n M\u00eb tej, do t\u2019ju njoftohet p\u00ebr pages\u00eb. N\u00eb aplikimet online, njoftimi vjen elektronik (p.sh. mund t\u00eb shihni n\u00eb e-Albania ose t\u2019ju vij\u00eb email se \u201cAplikimi juaj \u00ebsht\u00eb miratuar, tatimi i rivler\u00ebsimit \u00ebsht\u00eb X lek\u00eb, gjenerohet fatura me ID \u2026\u201d). N\u00ebse keni aplikuar fizikisht, zakonisht ju kontaktojn\u00eb me telefon ose ju ftojn\u00eb t\u00eb paraqiteni tek zyra p\u00ebr t\u00eb t\u00ebrhequr Fatur\u00ebn e Tatimit. Fatura p\u00ebrmban nj\u00eb num\u00ebr reference pagese dhe shum\u00ebn p\u00ebrkat\u00ebse.<\/p>\n\n\n\n Sa koh\u00eb zgjat kjo? Varet nga ngarkesa. N\u00eb fillim t\u00eb vitit ndoshta pak dit\u00eb ose jav\u00eb, kur t\u00eb shtohen aplikimet mund t\u00eb zgjas\u00eb dhe disa jav\u00eb. Ligji k\u00ebrkon q\u00eb udh\u00ebzimi t\u00eb siguroj\u00eb procedura t\u00eb shpejta, por s\u2019ka afate t\u00eb shkruara. N\u00eb rastin e 2020, zyrtarisht u thoshte deri n\u00eb 10 dit\u00eb pune, por realisht disa mor\u00ebn p\u00ebrgjigje edhe pas 1-2 muajsh p\u00ebr shkak t\u00eb fluksit. K\u00ebtu hyn n\u00eb loj\u00eb r\u00ebnd\u00ebsia e aplikimit her\u00ebt \u2013 aplikimet e para do marrin p\u00ebrgjigje shpejt, ato t\u00eb fundvitit me mij\u00ebra mund t\u00eb vonohen. Gjithsesi, pas dor\u00ebzimit t\u00eb aplikimit, ju jeni brenda afatit, edhe n\u00ebse Kadastra vonon; e r\u00ebnd\u00ebsishme \u00ebsht\u00eb t\u00eb kryeni pages\u00ebn e tatimit brenda 2026.<\/p>\n\n\n\n Pasi keni fatur\u00ebn, duhet t\u00eb paguani tatimin e rivler\u00ebsimit. Opsionet e pages\u00ebs zakonisht jan\u00eb:<\/p>\n\n\n\n (1) Te nj\u00eb\u00a0bank\u00eb e nivelit t\u00eb dyt\u00eb\u00a0ose 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\u00a0online: 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 Kujdes: Ruani mandat-pages\u00ebn! Duhet ta provoni q\u00eb keni paguar. N\u00eb aplikimin online mund t\u00eb keni mund\u00ebsi ta ngarkoni prov\u00ebn e pages\u00ebs, ose n\u00eb sportel do t\u2019ia d\u00ebrgoni\/fotokopjoni punonj\u00ebsit.<\/p>\n\n\n\n Ve\u00e7 tatimit 5%, pritet t\u00eb ket\u00eb edhe nj\u00eb tarif\u00eb sh\u00ebrbimi p\u00ebr Kadastr\u00ebn. Deri tani nuk e dim\u00eb sakt\u00eb sa \u2013 udh\u00ebzimi do e caktoj\u00eb. Mund t\u00eb jet\u00eb p.sh. nj\u00eb tarif\u00eb fikse rreth 1,000 apo 2,000 lek\u00eb p\u00ebr aplikim (supozojm\u00eb). N\u00eb aplikimin online, ndoshta e paguani q\u00eb n\u00eb fillim t\u00eb aplikimit k\u00ebt\u00eb tarif\u00eb (si\u00e7 ndodh me disa sh\u00ebrbime e-Albania ku t\u00eb k\u00ebrkohet t\u00eb paguash me kart\u00eb). N\u00eb sportel, zakonisht do ju ken\u00eb l\u00ebn\u00eb detyr\u00eb edhe mandat-pages\u00ebn e tarif\u00ebs s\u00eb sh\u00ebrbimit (ose e bashk\u00eblidhin me tatimin). Sigurohuni t\u00eb paguani edhe tarif\u00ebn n\u00ebse nuk \u00ebsht\u00eb p\u00ebrfshir\u00eb automatikisht, pasi pa at\u00eb Kadastra s\u2019do mbyll\u00eb dosjen.<\/p>\n\n\n\n Afati i pages\u00ebs: Si rregull, deri m\u00eb 31 dhjetor 2026 duhet paguar. M\u00eb mir\u00eb mos e shtyni \u2013 paguani sapo t\u00eb merrni fatur\u00ebn. N\u00ebse keni aplikuar online, mund t\u00eb keni opsion \u201cPaguaj\u201d brenda platform\u00ebs. N\u00ebse jo, maksimumi brenda pak dit\u00ebsh shkoni kryejeni tek banka.<\/p>\n\n\n\n Pasi keni paguar, duhet t\u2019ia b\u00ebni t\u00eb ditur Kadastr\u00ebs q\u00eb pagesa \u00ebsht\u00eb kryer, n\u00eb m\u00ebnyr\u00eb q\u00eb ata t\u00eb finalizojn\u00eb rivler\u00ebsimin n\u00eb sistem. N\u00eb aplikimin online, ndoshta pasi sistemi lidhet me thesarin, mund t\u00eb shihet automatikisht si e paguar; por p\u00ebr siguri, do ket\u00eb mund\u00ebsi t\u00eb ngarkoni mandatin e pages\u00ebs. B\u00ebjeni k\u00ebt\u00eb menj\u00ebher\u00eb pas pages\u00ebs. N\u00eb aplikimin fizik, shkoni p\u00ebrs\u00ebri te sporteli me mandatin origjinal t\u00eb bank\u00ebs q\u00eb provon pages\u00ebn. Dor\u00ebzojeni, dhe ata do e verifikojn\u00eb e fotokopjojn\u00eb. N\u00eb at\u00eb moment, i keni dh\u00ebn\u00eb drit\u00eb jeshile Kadastr\u00ebs t\u00eb p\u00ebrdit\u00ebsoj\u00eb kartel\u00ebn e pron\u00ebs.<\/p>\n\n\n\n Punonj\u00ebsi i ASHK do regjistroj\u00eb n\u00eb regjistrin e pasurive vler\u00ebn e re t\u00eb pron\u00ebs tuaj, dat\u00ebn e rivler\u00ebsimit dhe referenc\u00ebn ligjore. Zakonisht ky regjistrim b\u00ebhet brenda pak dit\u00ebsh nga konfirmimi i pages\u00ebs (mund edhe n\u00eb t\u00eb nj\u00ebjt\u00ebn dit\u00eb). Ju keni t\u00eb drejt\u00eb t\u00eb k\u00ebrkoni (me pages\u00eb t\u00eb vog\u00ebl) nj\u00eb certifikat\u00eb t\u00eb re pron\u00ebsie pas p\u00ebrfundimit, e cila do t\u00eb pasqyroj\u00eb vler\u00ebn e re. Kjo s\u2019\u00ebsht\u00eb e detyrueshme, por e rekomanduar si dokument prove p\u00ebr ju. N\u00eb \u00e7do rast, kartela dixhitale tek ASHK \u00ebsht\u00eb baza \u2013 edhe noteri n\u00ebse nes\u00ebr b\u00ebni shitjen, aty do e shoh\u00eb vler\u00ebn e re.<\/p>\n\n\n\n Pasi ky proces mbyllet, sigurohuni t\u00eb ruani:<\/p>\n\n\n\n (1) Kopjen e certifikat\u00ebs s\u00eb pron\u00ebsis\u00eb me vler\u00ebn e re\u00a0(ose printim t\u00eb kartel\u00ebs online n\u00ebse keni akses).<\/p>\n\n\n\n (2) V\u00ebrtetimin e rivler\u00ebsimit\u00a0(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\u00a0origjinale t\u00eb tatimit dhe tarifave.<\/p>\n\n\n\n (4) Aktin e vler\u00ebsimit\u00a0t\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 Tani pron\u00ebs suaj i \u00ebsht\u00eb rritur zyrtarisht vlera. Ju mund ta shisni pa problem me \u00e7mimin e tregut (deri n\u00eb at\u00eb vler\u00eb t\u00eb regjistruar s\u2019keni tatim fitimi). Ose mund ta mbani dhe t\u00eb jeni t\u00eb qet\u00eb se nuk bartni tatime t\u00eb fshehura. P\u00ebr bizneset, pasqyroni ndryshimet edhe n\u00eb kontabilitet sipas standardeve (konsultohuni me kontabilistin p\u00ebr shkronjat teknike \u2013 p.sh. kalimin e rezerv\u00ebs s\u00eb rivler\u00ebsimit n\u00eb kapital, etj.).<\/p>\n\n\n\n Kontaktet institucionale dhe informacioni zyrtar: Gjat\u00eb procesit, n\u00ebse keni paqart\u00ebsi apo probleme, mund t\u00eb kontaktoni:<\/p>\n\n\n\n Agjencin\u00eb Shtet\u00ebrore t\u00eb Kadastr\u00ebs (ASHK) \u2013 p\u00ebr \u00e7\u00ebshtje rreth aplikimit, dokumenteve, statusit t\u00eb k\u00ebrkes\u00ebs. ASHK ka nj\u00eb faqe zyrtare ashk.gov.al<\/a> ku mund t\u00eb gjeni njoftime p\u00ebr rivler\u00ebsimin, numra telefoni t\u00eb zyrave vendore dhe email-e kontakti. Shum\u00eb zyra kan\u00eb edhe sportel informacioni ku mund t\u00eb paraqiteni.<\/p>\n\n\n\n Drejtoria e P\u00ebrgjithshme e Tatimeve (DPT) <\/a>\u2013 p\u00ebr pyetje rreth pages\u00ebs s\u00eb tatimit, llogaritjes, ose raste specifike tatimore. DPT ka v\u00ebn\u00eb nj\u00eb num\u00ebr t\u00eb gjelb\u00ebr Helpdesk (p.sh. 0800 00 02<\/em>) p\u00ebr asistenc\u00eb ndaj tatimpaguesve, ku mund t\u00eb pyesni p\u00ebr \u201ctatimin e rivler\u00ebsimit t\u00eb pron\u00ebs\u201d. Ata mund t\u2019ju drejtojn\u00eb te dikush i specializuar.<\/p>\n\n\n\n Platforma e-Albania<\/a> \u2013 n\u00ebse aplikoni online dhe hasni probleme teknike, mund t\u00eb kontaktoni mb\u00ebshtetjen e portalit (ka chat dhe email support). Gjithashtu mund t\u00eb pyesni te Qendra e Thirrjeve e ADISA p\u00ebr sh\u00ebrbimet elektronike.<\/p>\n\n\n\n Noter\u00ebt<\/a> dhe agjent\u00ebt imobiliar\u00eb lokal\u00eb \u2013 Edhe pse rivler\u00ebsimi nuk b\u00ebhet nga noteri, ata shpesh jan\u00eb t\u00eb informuar p\u00ebr procedurat. Nj\u00eb noter mund t\u2019ju k\u00ebshilloj\u00eb mbi dokumentet ligjore, sidomos n\u00eb situata kur prona ka kaluar me kontrata jo-standarde. Agjent\u00ebt imobiliar\u00eb (sidomos an\u00ebtar\u00eb t\u00eb NAREA<\/a>) jan\u00eb t\u00eb angazhuar n\u00eb promovimin e rivler\u00ebsimit dhe mund t\u2019ju ndihmojn\u00eb me informacione praktike (shum\u00eb zyra real estate po shp\u00ebrndajn\u00eb guida p\u00ebr klient\u00ebt e tyre).<\/p>\n\n\n\n\n
Kush p\u00ebrfiton nga rivler\u00ebsimi dhe si kryhet ky proces<\/h2>\n\n\n\n
P\u00ebrfituesit<\/h3>\n\n\n\n
M\u00ebnyrat e rivler\u00ebsimit<\/strong><\/h3>\n\n\n\n
Rivler\u00ebsimi nga nj\u00eb ekspert i licencuar<\/strong><\/h4>\n\n\n\n
Rivler\u00ebsimi nga vet\u00eb Agjencia Shtet\u00ebrore e Kadastr\u00ebs (ASHK)<\/strong><\/h4>\n\n\n\n
Procedura e aplikimit dhe p\u00ebrllogaritja e tatimit<\/strong><\/h3>\n\n\n\n
Shembull<\/h4>\n\n\n\n
Dokumentacioni dhe udh\u00ebzimet n\u00ebnligjore<\/strong><\/h4>\n\n\n\n
\n
Individ\u00eb vs. persona juridik\u00eb \u2013 trajtimi fiskal dhe ekonomik<\/h2>\n\n\n\n
M\u00ebnyra e pages\u00ebs dhe zbritshm\u00ebria fiskale<\/strong><\/h3>\n\n\n\n
Efekti n\u00eb bilanc dhe amortizimi<\/strong><\/h3>\n\n\n\n
Efekti n\u00eb momentin e shitjes<\/strong><\/h3>\n\n\n\n
Kapaciteti financiar dhe vendimmarrja<\/strong><\/h3>\n\n\n\n
Kur ia vlen t\u00eb kryhet rivler\u00ebsimi \u2013 dhe kur jo<\/h2>\n\n\n\n
Kur ia vlen<\/strong> t\u00eb b\u00ebhet rivler\u00ebsimi?<\/h3>\n\n\n\n
Kur planifikoni t\u00eb shisni pron\u00ebn n\u00eb nj\u00eb t\u00eb ardhme t\u00eb af\u00ebrt<\/strong><\/h4>\n\n\n\n
Kur vlera e regjistruar e pron\u00ebs suaj \u00ebsht\u00eb shum\u00eb e ul\u00ebt krahasuar me vler\u00ebn aktuale<\/strong><\/h4>\n\n\n\n
Kur pron\u00ebn e p\u00ebrdorni p\u00ebr biznes ose kolateral financimi<\/strong><\/h3>\n\n\n\n
Kur d\u00ebshironi t\u2019i jepni pron\u00ebs suaj siguri ligjore dhe fleksibilitet p\u00ebr t\u00eb ardhmen<\/strong><\/h3>\n\n\n\n
Kur nuk ia vlen<\/strong> (ose s\u2019ka nevoj\u00eb) t\u00eb b\u00ebhet rivler\u00ebsimi?<\/h3>\n\n\n\n
Kur nuk parashikoni ta shisni apo transferoni pron\u00ebn p\u00ebr nj\u00eb koh\u00eb t\u00eb gjat\u00eb<\/strong><\/h4>\n\n\n\n
Kur diferenca e vler\u00ebs \u00ebsht\u00eb shum\u00eb e vog\u00ebl<\/strong><\/h4>\n\n\n\n
Kur nuk keni mund\u00ebsi financiare p\u00ebr ta paguar tatimin tani<\/strong><\/h4>\n\n\n\n
Kur prisni politika edhe m\u00eb favorizuese n\u00eb t\u00eb ardhmen<\/strong><\/h4>\n\n\n\n
Kur prona juaj mund t\u00eb p\u00ebrfitoj\u00eb nga ligje t\u00eb tjera ose p\u00ebrjashtime<\/strong><\/h4>\n\n\n\n
Lidhja me rivler\u00ebsimet e m\u00ebparshme dhe pse po b\u00ebhet s\u00ebrish<\/h2>\n\n\n\n
Rritja e madhe e \u00e7mimeve t\u00eb pronave n\u00eb treg<\/strong> vitet e fundit<\/h3>\n\n\n\n
Interesi i lart\u00eb i qytetar\u00ebve dhe bizneseve p\u00ebr rivler\u00ebsimet e m\u00ebparshme<\/strong><\/h3>\n\n\n\n
Ende shum\u00eb prona t\u00eb pa rivler\u00ebsuara<\/strong><\/h3>\n\n\n\n
Nevoja p\u00ebr t\u00eb mbledhur t\u00eb ardhura buxhetore shtes\u00eb dhe p\u00ebr t\u00eb formalizuar ekonomin\u00eb<\/strong><\/h3>\n\n\n\n
P\u00ebrshtatja me praktikat nd\u00ebrkomb\u00ebtare<\/strong><\/h3>\n\n\n\n
Si ka funksionuar rivler\u00ebsimi n\u00eb t\u00eb kaluar\u00ebn dhe \u00e7far\u00eb m\u00ebsimesh kemi nxjerr\u00eb<\/h2>\n\n\n\n
Interes i lart\u00eb, por i ndryshuesh\u00ebm sipas norm\u00ebs tatimore<\/strong><\/h3>\n\n\n\n
Mbipopullimi i Kadastr\u00ebs dhe zgjatja e afateve<\/strong><\/h3>\n\n\n\n
Procedurat u leht\u00ebsuan me kalimin e koh\u00ebs (si aplikimi online)<\/strong><\/h3>\n\n\n\n
Shumica e aplikuesve kan\u00eb p\u00ebrfituar realisht nga rivler\u00ebsimi, por disa mund t\u00eb jen\u00eb zhg\u00ebnjyer (p.sh. p\u00ebr prona t\u00eb pashitura)<\/strong><\/h3>\n\n\n\n
Rivler\u00ebsimi nuk zgjidh problemet e tjera t\u00eb regjistrimit apo pron\u00ebsis\u00eb<\/strong><\/h3>\n\n\n\n
Tatimet u mblodh\u00ebn me sukses dhe <\/strong>nuk pati penalitete shtes\u00eb p\u00ebr ata q\u00eb nuk rivler\u00ebsuan<\/strong><\/h3>\n\n\n\n
Shembuj praktik\u00eb: llogaritja e tatimit dhe p\u00ebrfitimet n\u00eb skenar\u00eb t\u00eb ndrysh\u00ebm<\/h2>\n\n\n\n
Shembulli 1 \u2013 Individ q\u00eb planifikon shitjen e pron\u00ebs (kursimi nga rivler\u00ebsimi)<\/h3>\n\n\n\n
Shembulli 2 \u2013 Individ q\u00eb nuk planifikon shitje (efekti i tatimit paraprak)<\/strong><\/h3>\n\n\n\n
Shembulli 3 \u2013 Biznes me pron\u00eb n\u00eb bilanc (efekti n\u00eb fitimin e kompanis\u00eb)<\/strong><\/h3>\n\n\n\n
Shembulli 4 \u2013 Rast ku rivler\u00ebsimi nuk ndryshon asgj\u00eb (diferenc\u00eb zero)<\/strong><\/h3>\n\n\n\n
Udh\u00ebzues hap pas hapi p\u00ebr qytetar\u00ebt dhe bizneset q\u00eb duan t\u00eb rivler\u00ebsojn\u00eb<\/h2>\n\n\n\n
Hapi 1: Sigurohuni q\u00eb dokumentacioni i pron\u00ebs \u00ebsht\u00eb i rregullt<\/strong><\/h3>\n\n\n\n
Hapi 2: P\u00ebrzgjidhni m\u00ebnyr\u00ebn e rivler\u00ebsimit \u2013 vler\u00ebsues i licencuar ose Kadastra<\/strong><\/h3>\n\n\n\n
Opsioni A: Vler\u00ebsim nga ekspert i pavarur<\/h4>\n\n\n\n
Opsioni B: Vler\u00ebsim nga vet\u00eb ASHK (me \u00e7mimet fiskale)<\/h4>\n\n\n\n
Hapi 3: Plot\u00ebsoni aplikimin p\u00ebr rivler\u00ebsim<\/strong><\/h3>\n\n\n\n
Aplikimi online<\/h4>\n\n\n\n
Aplikimi fizik n\u00eb sportel<\/h4>\n\n\n\n
Hapi 4: Pritja e p\u00ebrllogaritjes dhe fatur\u00ebs s\u00eb tatimit<\/strong><\/h3>\n\n\n\n
Hapi 5: Kryeni pages\u00ebn e tatimit 5% dhe t\u00eb tarif\u00ebs s\u00eb sh\u00ebrbimit<\/strong><\/h3>\n\n\n\n
Hapi 6: Dor\u00ebzoni prov\u00ebn e pages\u00ebs dhe finalizoni regjistrimin<\/strong><\/h3>\n\n\n\n
Hapi 7: Ruani dokumentet dhe p\u00ebrfitoni nga rivler\u00ebsimi<\/strong><\/h3>\n\n\n\n