Reference prices for property in Albania, 2026: the figures and what they are for

Reference prices are the minimum fiscal values per square metre that the Albanian state uses to calculate property taxes. They are not market prices: they are the floor below which the administration does not accept the value of a sale. This article sets out what is in force in October 2026, with the official source for each figure.

Which decision is in force

The prices for buildings are in the annexes of Council of Ministers Decision no. 132 of 7 March 2018, on the method for the taxable value of buildings. The tables were last replaced by Decision no. 457 of 26 July 2023, and those are the figures applied today.

A new map with more zones for the districts went to public consultation in July 2025. According to press reports up to July 2026 it has not been approved, so outside Tirana the 2023 table still applies. Before a transaction, check with the State Cadastre Agency (ASHK) whether a newer decision has been issued.

Prices in Tirana

The city of Tirana is divided into zones within 11 administrative units. Values are in lek per m² of usable area:

• Unit 1: 97,200 to 102,800
• Unit 2: 85,700 to 202,400
• Unit 3: 86,300 to 98,500
• Unit 4: 95,300 to 95,900
• Unit 5: 117,800 to 228,400 (zone 5/1 is the highest in the country)
• Unit 6: 81,700
• Unit 7: 114,300 to 159,100
• Unit 8: 89,900 to 156,700
• Unit 9: 113,850 to 163,600
• Unit 10: 121,200 to 192,800
• Unit 11: 93,600 to 113,000

In the units around the city: Farkë 115,200, Petrelë and Pezë 85,800, Dajt 75,500, Kashar 69,000, Ndroq and Vaqarr 34,000. The exact boundaries of each zone are in the annex to the decision.

Prices in other cities

In lek per m²: Durrës 67,500, Vlorë 61,800, Orikum 60,000, Himarë 58,000, Shkodër 58,000, Sarandë 56,000, Lezhë 56,000, Shëngjin 56,000, Fier 53,100, Kamëz 52,000, Kavajë 51,000, Elbasan 50,300, Pogradec 49,900, Gjirokastër 47,400, Korçë 45,800, Berat 41,400, Lushnjë 40,100.

For commercial premises the price is 1.5 times the residential one (twice in the Municipality of Tirana). Covered parking and basements count at 70%, open parking at 30%.

The tax when you sell

Under Joint Instruction no. 34 of 29 December 2023, the seller pays 15% of the capital gain, that is, of the difference between the sale value and the purchase value. The tax is paid at ASHK before the transfer of ownership is registered.

This is where the reference price comes in: if the price in the contract is lower than the reference price of the zone, the reference price is taken as the sale value. That price is reduced by 1% for each full year since the title was acquired, up to 30%.

The instruction's own example: a 75 m² apartment in Tirana zone 2/4, owned since 2004 and sold in August 2024 for 7,500,000 lek. The reference value is 75 × (120,300 minus 19%) = 7,308,225 lek. The contract price is higher, so it is the one used.

Gifts and inheritances between legal heirs of the first and second rank, and between brothers and sisters, are exempt.

The annual building tax

The tax base is the price per m² multiplied by the area. According to the Property Tax Directorate guide, the rate is 0.05% a year for homes and 0.2% for business buildings. Municipalities may raise or lower it by up to 30% by zone. For an 80 m² apartment in Durrës the base is 80 × 67,500 = 5,400,000 lek and the tax about 2,700 lek a year.

Revaluation at 5% during 2026

Under Law no. 85/2025 any owner may revalue a property by paying 5% of the difference between the new value and the registered one. According to the ASHK notice, the deadline is 31 December 2026 and the application is made on e-Albania. The value is set by a licensed valuer or by ASHK using the reference prices. The service fee is 3,500 to 10,000 lek, depending on the amount of tax.

Revaluation makes sense when you expect to sell for more than the registered value: you pay 5% on the difference now instead of 15% at the sale. It should not be confused with the tax on the sale itself, which remains 15%.

Why a reference price is not a market price

The table in force dates from 2023, and the market has moved since. According to the Bank of Albania's Financial Stability Report for the first half of 2026, the house price index was 10% higher than a year earlier. According to INSTAT, the construction cost of dwellings rose 1.1% over the year to the second quarter of 2026.

To see what is actually being asked today, look at the listings: for example apartments for sale in Tirana, where the page shows the average price per m² of the active listings.

Sources

• Decision no. 457 of 26 July 2023 and the consolidated text of Decision no. 132/2018
• Joint Instruction no. 34 of 29 December 2023
• ASHK fees: registering a sale contract costs 5,000 lek
• Financial Stability Report 2026/H1, Bank of Albania

Figures were checked on 2 October 2026. This article is for information and does not replace advice from a notary or a tax adviser.