Until 31 December 2026 you can revalue your property in Albania by paying 5% of the increase in value. When you sell later, the 15% tax is charged only on the gain above the revalued figure, not above the old value on the property record. It pays off when the property is registered at a value far below what you will sell it for. It does not pay off if you never sell, or sell close to the old value.
Work out whether it pays off
Enter the value the property carries today, the revaluation value and the price you expect to sell at. The prefilled figures are this article's example.
Revalue now or pay on the full gain?
For property you own as an individual. Enter values in ALL.
- Revaluation base
- ALL 6,000,000
- Revaluation tax (5%)
- ALL 300,000
- ASHK fee
- ALL 7,000
- You pay now
- ALL 307,000
- Tax on sale after revaluation (15%)
- ALL 300,000
- Total with revaluation
- ALL 607,000
- Tax on sale without revaluation (15%)
- ALL 1,200,000
Revaluation saves you ALL 593,000 on this sale.
Revaluation starts to save you money once the sale price passes ALL 6,046,667.
A guide only. It assumes the 15% rate on sale and that, on a sale without revaluation, the value you entered as recorded is deducted. Revaluation deadline: 31 December 2026.
Your choices stay on this page and reset on reload. They are not sent to Pivot or the tax authority.
Official source: Albanian tax authority, Law no. 85/2025How revaluation works
Law no. 85/2025 gives every individual who owns real estate the right to revalue it at market value until 31 December 2026. Joint Instruction no. 5 of 19.2.2026 explains that this covers land and buildings that are registered, or acquired and registered by 31 December 2026. It also covers property already revalued once under earlier laws.
The tax is 5% of the taxable base. The base is the difference between the new value and the last registered value on which tax was paid, such as a purchase contract, inheritance, gift or an earlier revaluation.
The new value can be set by ASHK or by a licensed valuer. The choice is yours:
A valuer is worth it when you expect to sell above the minimum fiscal price. The ASHK route only gives you the minimum value.
Example: selling with and without revaluation
Illustrative example: a flat was bought for ALL 4,000,000 and that value is on the property record. A valuer puts it at ALL 10,000,000 today. The revaluation base is ALL 6,000,000 and the tax ALL 300,000 (5%). The ASHK fee for that tax is ALL 7,000. In total you pay ALL 307,000 now.
A few years later you sell it for ALL 12,000,000:
- Without revaluation: 15% of ALL 8,000,000 (12,000,000 minus 4,000,000) = ALL 1,200,000.
- With revaluation: 15% of ALL 2,000,000 (12,000,000 minus 10,000,000) = ALL 300,000, plus the ALL 307,000 paid earlier = ALL 607,000.
The saving is ALL 593,000. But the result depends on the sale price:
In this example, revaluation starts to pay once the sale price passes about ALL 6,046,667. Below that, the 5% you pay now is more than the tax you save. If you sell below the revalued figure, part of the revaluation tax was paid on value you never received.
How to apply, step by step
Each property goes through its own procedure. Two flats and a plot of land mean three requests.
Property with no value on record, inherited or privatised
Many flats privatised after 1992, or inherited, carry no value on record. Instruction no. 5 sets the value to deduct in these cases:
- Buildings with no registered value, or a value in gold francs or napoleons, and flats privatised under Law no. 7652/1992: the National Housing Agency's cost per m² in the year of registration.
- Inherited or gifted buildings, or ones received by renunciation, with no value: the National Housing Agency's cost per m² on the date the act was registered.
- Land with no value: the price on the value map, indexed by average inflation for the year ownership was acquired.
These values are usually low, so the gap to market value can be large. To use the calculator, ask ASHK or your accountant for the deductible value of your property.
How Pivot helps
We find the value your property carries today and work out, with a realistic sale price, whether revaluation saves you money or costs you. When it pays off, we prepare the e-Albania request as your representative and follow the invoice through to registration, before 31 December.
Ask us to handle your revaluation. Related: rental income tax and Airbnb.
Official sources and period
- Tax administration: Law no. 85/2025 on the revaluation of immovable property
- Tax administration: Instruction no. 5 of 19.2.2026 on the revaluation of immovable property
- Tax administration: Joint Instruction no. 29 of 30.7.2018 on the tax on transfer of property ownership
Sources: Law no. 85/2025 on the revaluation of immovable property, articles 1 and 2; Joint Instruction no. 5 of 19.2.2026, chapters I, II, III, IV, V, VI, VIII and IX; Law no. 29/2023 on income tax, as amended, article 15 point 1 letter "d", article 17 and article 24 points 3 and 4; Law no. 90/2019, article 1, for the earlier 3% rate. Checked on 28 October 2026. The flat example is illustrative.
