Active Campaign 2026

2026 Property Revaluation Calculator

Find out exactly how much you have to pay, how much you save, and if it's worth applying. Based on Law 85/2025 and official Bank of Albania rates.

Revaluation Tax: 5%

Standard Tax: 15%

Savings: up to 66%

Deadline: 31 December 2026

500,000+

Families expected to apply

3 times

Campaigns in 13 years

e-Albania

Online Application

ASHK

Official Registration

Until the end of the campaign (31 December 2026):

Days

Hours

Min

Calculate Revaluation Tax

Fill in the details to get the full result

Currency of value on certificate ?

Value on Certificate (Lek)

ALL

According to cadastre document (ASHK/NUSHO)

Certificate Year ?

Converts to: → - -

Current Market Value (Lek) ?

ALL

EUR

Rate today: 1 EUR = 96.47 ALL (February 2026, BoA)

Property Type

Surface Area (m²)

m²

Apply Depreciation (Building Age) ? 1% per construction year - max 30%. According to Law 85/2025.

Number of Properties ?

Planned Sale Price (Lek) ?

ALL

Tax 5%

Tax 15%

Tax Base

% Savings

Without Revaluation - Tax 15%

Certificate Value-

Market Value-

Depreciation-

Taxable Difference-

TAX TO PAY-

With Revaluation - Tax 5%

Certificate Value-

New Value (Revalued)-

Depreciation-

Taxable Difference-

REVALUATION TAX-

Scenario	Base	Rate	Tax
Without Revaluation	-	15%	-
With Revaluation 2026	-	5%	-
Your Savings			-

⏱

Final Deadline: 31 December 2026

Request must be submitted and tax paid by 31 December 2026. Administrative procedure can be finalized by 31 March 2027 if payment is made on time.

Next Steps

Gather Documentation

Ownership certificate (ASHK), ID document. For privatized buildings: privatization act according to Law 7652/1992.

Choose the Appraiser

ASHK (with minimum fiscal prices) or Licensed Expert (more accurate market value, preferable for high-value properties).

Apply on e-Albania or ASHK

Online application at e-albania.al (category "Cadastre and Properties") or ASHK counters in your city. Deadline: 31 December 2026.

Pay and Register

5% tax + ASHK service fee paid before registration. Certificate updated within 15-30 days. New value becomes "cost basis" in the eyes of tax law.

Consult with Consul Our Services

This calculator is for informational purposes and gives estimates based on Law 85/2025 formulas. For official calculations and application, contact ASHK or a licensed expert. EUR/ALL rate based on official Bank of Albania data.

📄 What is Revaluation?

The process that updates your property value in cadastre to market value. Tax is 5% of the difference - not on total value. Legal basis: Law 85/2025, signed by President Begaj in January 2026.

🎯 Why is it Worth It?

Save 66% compared to 15% tax
New value becomes "cost basis" for future sales
Relief for inheritance and gift
Easier and faster transactions
Property with real value on document

⏱ Exact Deadlines

22 January 2026Official opening of ASHK counters

31 December 2026Deadline for request submission + tax payment

31 March 2027Administrative finalization (payment must be made before)

📓 New Depreciation

For the first time Law 85/2025 recognizes 1% depreciation per construction year (max 30%). Example: 20-year-old building lowers tax base by 20%.

🌐 EUR/ALL Rates (BoA)

2015: 139.74 • 2016: 137.31 • 2017: 134.24
2018: 127.63 • 2019: 123.00 • 2020: 126.24
2021: 122.52 • 2022: 117.21 • 2023: 108.43
2024: 100.74 • 2025: 97.60 • 2026: ~96.47

Official annual average rates, Bank of Albania

Law 85/2025

Everything about 2026 Revaluation

Three revaluation campaigns in 13 years - here's why this is the most important one.

📅

Campaign History

Albania has organized revaluation campaigns periodically. 2011-2013 with 1% (95,000+ properties, 39.8 mln EUR budget). 2019-2022 with 3% (168,200 properties, 12.7 bln Lek). 2026 with 5% - highest historical rate, but price difference is also the largest ever.

📈

Tax on Difference

Tax is NOT calculated on total property value. Only on the difference between old and new value. Example: property from 5 mln to 10 mln Lek - tax is 5% × 5,000,000 = 250,000 Lek, not 5% × 10,000,000.

🏠

ASHK vs Expert

ASHK calculates with minimum fiscal prices (often lower). Licensed expert gives real market value - may be more tax favorable for properties in high-price zones. Expert fee: ~5,000-15,000 Lek.

📄

Depreciation for Old Properties

Building constructed in 1996 (30 years in 2026) gets 30% (max) reduction on difference. E.g. difference 5 mln Lek × (1-30%) = new base 3.5 mln Lek. Tax: 5% × 3.5 mln = 175,000 Lek (vs 250,000 without depreciation).

⚖

Properties in Legalization Process

Law 85/2025 also includes properties that are in legalization process or partial registration. These properties can also pass to official registers with updated value and reduced 5% tax.

📊

Effect on Real Estate Market

High 15% tax had frozen many transactions. NAREA reports this had increased informality in the market. With 5%, increase in transactions is expected, with transparency and more resources for state budget - declared goal of the law.

History

Revaluation Campaigns in Albania

2011-2013

95,000+ properties revalued. Budget gained 39.8 mln EUR

2014-2016

Local and regional campaigns with same rate

2019-2022

168,200 properties. Budget: 12.7 bln Lek. 110,000 families

NOW

2026

500,000+ families expected. Highest historical rate

Your Questions

Everything about Revaluation

Do I have to sell the property to revalue?

No. Revaluation is an administrative procedure independent of sale. You can revalue today and keep the property for 10 years. The advantage comes when you sell, gift or inherit - the new (higher) tax base will lower the 15% capital gain tax on those future transactions.

How exactly does 1% per year depreciation work?

For every year of building age, tax base reduces by 1%, up to maximum 30% for 30+ year old buildings.

Example: Apartment built in 2006 (20 years in 2026). Certificate value: 3,000,000 Lek. Market value: 8,000,000 Lek. Difference: 5,000,000 Lek. 20% Depreciation: 5,000,000 × 80% = 4,000,000 Lek new base. 5% Tax: 200,000 Lek (vs 250,000 Lek without depreciation).

What happens if market value is lower than certificate value?

If current market value is equal or lower than certificate, difference is zero or negative - no tax to pay and revaluation makes no fiscal sense. This can happen for properties bought at high price in boom periods, or in zones with market stagnation. Our calculator will show this case clearly.

What exchange rate is used for Euro certificates?

Conversion is done according to official annual average rate of Bank of Albania of the year certificate was issued - not current rate. E.g. 2019 certificate converts at 123.00 ALL/EUR, while 2023 at 108.43 ALL/EUR. Our calculator does this conversion automatically based on official BoA data.

What documentation is needed for application?

Basic Documents: Ownership certificate (ASHK/NUSHO), ID document (ID card or passport). If choosing expert: Expertise act from licensed expert (fee ~5,000-15,000 Lek). For privatized buildings: Privatization act according to Law 7652/1992. Application: Online at e-albania.al or at ASHK and ADISA counters in your city.

Does revaluation affect annual building tax?

Yes, indirectly. Building tax = Reference Price × 0.05% × m². With new 2026 reference prices (higher), annual tax increases slightly regardless of revaluation. But this increase is usually small in absolute values (few thousand lek/year), while savings on future sale can be hundreds times larger.

Can I revalue based on fiscal reference price (not market price)?

Yes. ASHK can do revaluation with minimum fiscal reference prices (VKM 2023/2026 prices) - it is a cheaper option but doesn't always reflect real market value. Advantage: lower tax now. Disadvantage: in future sales, difference between real sale price and new (low) value will be larger, so 15% tax will apply on more. For properties in high-price zones (Tirana, coast), private expert is usually more favorable.

Need help with revaluation?

Consul agents can review your specific property situation, recommend the best strategy and assist you throughout the process with ASHK.