Last reviewed 30 Mar 2023
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Gift/estate taxes are levied on immovable property located in Albania. An individual who transfers/ donates the ownership of immovable property has to pay taxes before the registration of such property in accordance with relevant laws. Gift/estate taxes are taxed as income at a flat rate of 15 %.
The transfer of the right of ownership of immovable property, land and building is taxed with 15 % on capital gains realized. For buildings, transfer taxes are paid from the transferor, the tax calculated based on the area and usage (residential, commercial, other) in the range of ALL 100 - 2000/m2 depen- ding on the municipality where the property is located. Exemptions apply for the transfer of the ownership between members of the same family.
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Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
