15% on the sale-minus-purchase difference — and the reference price beats your contract

Updated July 2026

🏠 Can I sell property in Albania without paying tax on the gain?

With conditions

Quick answer

Only if there is no gain: on a taxable sale you pay 15% on the positive difference between the sale value and the purchase value. Where the difference is negative, taxable income is taken as zero — but the loss does not automatically create a personal tax credit. For the sale value, the higher of the contract price and the applicable reference price is used. The myth: “we can just write a lower price in the contract”. No — where the reference price is higher, that is the figure used for the calculation, whatever the contract says. The seller pays before registration: with no proof of payment, the transfer is not registered.

📋 The rules

The taxable base is the sale price minus the purchase price of the immovable property.
The tax rate on investment income is 15%.
For the sale value, the higher of the contract price and the applicable reference price is taken.
Where the sale-minus-purchase difference is negative, the taxable base is zero; the loss does not automatically create a personal tax credit.
The tax is paid by the seller before registration, and the property register will not record the transfer without proof of payment.

🔓 Exceptions

Gifts and inheritance are not treated as a “gain on sale”: they have their own separate rules and exemptions.
Inheritance or a gift between first and second-degree legal heirs, and between siblings, is exempt under the law.
For other gifts or inheritances, the law provides an exemption threshold of up to 5,000,000 lekë for immovable property per taxpayer; the share and the conditions must be worked out on the specific act.

⚠️ Penalties & fines

Without proof that the tax was paid, the transfer is not registered — so the sale stays open, however carefully the contract was signed. Declaring a false price can bring a reassessment of the base, late-payment interest and tax measures, and it must not be confused with the lawful property revaluation procedure. During 2026, owners may voluntarily revalue their property paying 5% on the revaluation difference; that can raise the recognised cost for a future sale, but it does not replace the ordinary 15% tax on the gain when you sell.

📎 Official sources

Last verified: 2026-07-12

❓ Frequently asked

How is the tax calculated when I sell an apartment?

You take the difference between the sale price and the price you originally paid for the property, and pay 15% on that difference. If the difference comes out negative, the taxable base is taken as zero.

Can I write a lower price in the contract?

Not with any tax effect: the sale value is the higher of the contract price and the reference price. A false declaration can bring a reassessment, late-payment interest and tax measures.

Do I pay this tax when I inherit or gift property?

Inheritance and gifts are not a “gain on sale” and have their own rules. First and second-degree heirs, and siblings, are exempt under the law.

When does the tax have to be paid?

The seller pays it before the transfer of ownership is registered. The immovable property register will not complete the registration without proof of payment, so payment is a practical condition of the sale.

What is the 5% revaluation offered in 2026?

Throughout 2026 owners can revalue their property by paying 5% on the revaluation difference. It is a voluntary procedure and does not automatically replace the 15% tax on the gain from a future sale.

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