In November 2017, with Law no.107, the Albanian Parliament
changed the methodology on which the payment of the tax on
buildings was based, introducing fundamental amendments.
The building tax is a local tax which is calculated,
administered and collected by the local authorities. The new
methodology has been applicable since the 1st of April 2018. Since
the institutions and the public bodies envisioned by the law are
not yet established, the tax installment payment will begin later,
once the local authorities are ready. This is not going to affect
the payment, since it is an annual tax, and it could be paid at any
time during the year.
The building tax is payable by individuals, physical or legal
persons (either domestic or foreign), owners, users of the
immovable properties, or persons that have applied for
legalization, on the territory of the Republic of Albania,
irrespective of the level of use of these buildings, unless
otherwise provided by this law. The
