Albanian (Shqip)   
         
ALBIC - Info Business - Guide on Tax System in Albania - by ALBIC / IDRA
Tax System in Albania   
ALBIC - Info Business - Guide on Tax System in Albania - by ALBIC / IDRA
albanian business directory   
Most Comprehensive Business
Directory in ALBANIA

List your business here for Free!
www.directory.albic.net
 
Industry, Agriculture, Agroprocessing, Construction, Hotels, Transportation, IT, Banks, Services ...

Hundreds Albanian Companies (and NGOs) Listed here

You can find also, more than
550.000 European Companies
(EuroPages)

 

 

ALBIC - Info Business - Guide on Tax System in Albania - by ALBIC / IDRA
TAX SYSTEM IN ALBANIA
2004
A complete guide by ALBIC / IDRA
© ALBIC / IDRA. All rights reserved.
Të gjitha të drejtat e rezervuara.

NATIONAL AND LOCAL TAXES

6. GENERAL REVIEW

In addition to direct and indirect taxes, Albanian tax system also consists of national and local taxes.

National taxes are deposited with the state budget, while local taxes with the budgets of local government units.

 

6.1. National taxes

Amended Law no. 8977, of 12.12.2002 “On the tax system in the Republic of Albania ” defines all types of national taxes, their levels, the agents in charge of tax collection and the exemptions from taxes.

With the entering in force of the law No. 9331, dated 06.12.2004, “On some amendments and changes on the law No.9877, dt.12.12.2002 “On Tax System in Albania ”, the following are exempt from national taxes group:

•  Annual tax for vehicles tonnage per axis

•  Tax on planes' take off, landing and stay at the airport

As a result, it is eliminated each provision of the respective laws with regard to these taxes. So far, national taxes include:

 

•  Port taxes

Port taxes are paid by ships, which perform commercial activities every time they touch upon the harbors and ports of the Republic of Albania . By commercial activity of a ship we imply loading a nd unloading, landing and boarding of passengers

 

Port taxes in the Republic of Albania (In Euro)

Types of port taxes

For every net ton of ship register

Total for each ship

I. Tax of ship

 

 

For ships loading and unloading general goods

 

0,4

 

For ships loading and unloading liquid goods

0,6

 

For ferryboats RO/RO and passengers

0,35

 

For sport ships, yachts

 

 

- Up to 30 TRN

 

15

- From 31 to 70 TRN

 

30

II. Lighthouse tax:

 

 

- For ships up to 200 TRN

0,10

- For ships from 201 to 500 TRN

 

20

- For ships over 501 TRN

 

50

III. Tax on the formalities conducted by the health units, port and other authorities: 

 

 

- For ships up to 200 TRN

 

0,25

- For ships from 201 to 500 TRN

 

100

- For ships from 501 to 2000 TRN

 

180

- For ships from 2001 to 4000 TRN

 

210

- For ships above 4001 TRN

 

300

 

  Taxes on consular services

 

I. Taxes for issuing visas and traveling documents:

For issuing the traveling passports

2000 leks

For issuing traveling passports by consular offices

50 EURO

For passport renewal by consular offices

15 EURO

For passage permit

200 leks

Passage permit issued by consular offices

30 EURO

Tax on visa for foreign citizens

Reciprocity

Tax on visa for foreign citizens entering the territory of Republic of Albania with tourist groups through travel agencies, based on reciprocity, but not above 10 EURO.

Tax on entry into the territory of Republic of Albania for foreign citizens, who don't need a visa, will be based on the principle of reciprocity, but not above 10 EURO.

Tax of entry by foreign citizens who need a visa and who enter the territory of the Republic of Albania with tourist groups through tourist agencies, reciprocity, not above 10 EURO.

This tax is not applicable for the period 1 May - 1 November.

One-day individual tourists and those organized in one-day tourist groups do not pay tax on visas or tax on entry.

 

II. Taxes on issuing, certifying and legalizing documents

Certificate of any kind issued by consular services for Albanian citizens

 

30 EURO

Certificate of any kind issued by consular services for foreign citizens

 

Reciprocity

Certificate of any kind issued by the consular services for Albanian citizens

 

30 EURO

Certificates of any kind issued by the consular services for foreign citizens

 

Reciprocity

Verification of document by consular services

10 EURO

Legalization of documents for Albanian Citizens from the Ministry for Foreign Affairs

 

200 leks

Legalization of documents by consular services for Albanian citizens*.

 

20 EURO

Legalization of documents for foreign citizens

Reciprocity

 

III. Taxes on issuing and compilation of other notary acts and translation of documents by consular services

Compilation of declarations, authorizations, testaments, contracts, guarantees, and special procurements by consular services

 

20 EURO/ page

Certification of duplicates and copies

20 EURO/ page

Translation of documents

10 EURO/ page

* According to the law No. 9331, Dt. 06.12.2004, “On some amendment and changes on the law no.8977, dt.12.12.2002 “On tax system in Albania ” amended, approved with Fiscal Package 2005, this tariff has been reduced.

 

•  Tax on circulation for foreign motor vehicles

 

No.

Type of vehicle

In EURO

1.

For motorcars with fewer than 8+1 seats, including driver's seat, for every day or part of the day

 

1

2.

For motorcars with 8+1 seats, including driver's seat for each day or a part of the day

2

3.

For passenger busses tax is determined on the basis of reciprocity

4.

For trucks, trailers and the other vehicles for transporting goods, the tax is determined on the basis of reciprocity.

5.

In the case of the vehicles which don't have any load (freight) the tax is determined on the basis of reciprocity

 

•  Import Tax on used vehicles

Type of vehicle

In lek

For vehicles produced as late as 31 December 1995

 

 

For other vehicles carrying no more than 10 persons, vans, and other types of vehicles for carrying goods with a capacity up to 5 tons

80 000

 

For buses and other types of vehicles for transportation of goods with a capacity above 5 tons

100 000

 

For road tractors (tugging heads)

40 000

For vehicles produced as of 1 January 1996

 

 

For other vehicles transporting no more than 10 persons, micro-vans, vans, and other means for transporting goods with a capacity up to 5 tons

50 000

 

For buses and other means for transporting goods, with a capacity up to 5 tons

50 000

 

For road tractors (tugging heads)

30 000

Vehicles import tax is calculated according to the following formula:

Fixed Tax x Cylinder of engine x Usage Coefficient

Fixed Tax for gasoline vehicles is 20 000 lek while for petroleum ones is 25 000 lek .

The cylinder of engine is the volume of the place of engine combustion in cm 3

Usage time refers to the difference between the years in which the vehicle entered Albanian custom with the production year.

The coefficient of usage time is in the following table:

Usage time

Coefficient

Up to 2 years from the production date

0.001

From 2 to 4 years from the production date

0.0015

From 4 to 7 years from the production date

0.0018

From 7 to 10 years from

0.002

Over 10 years from the production date

0.003

 

New law No. 9331, dated 06.12.2004, “On some amendments and changes on the law no.8977, dated 12.12.2002 “On tax system in Albania” amended, determines the application of this tax only based on the above mentioned formula and not as a fixed one. Usage time plays an important role on the calculation of this tax.

Customs offices serve as agents for the collection of vehicles import tax. Such a tax is paid by the importer of the vehicle at the time of passing the border. Agents of custom offices calculate this tax based on the above table and formula.

 

•  Taxes for supplying a driving license to drive vehicles

Category

In lek

For driving license of category A

3 000

For driving license of category B

4 500

For driving license of category C

2 000

For driving license of category D

3 000

For driving license of categories BE , CE and DE

3 000

 

•  Tax for using radio-television devices

For each user

In lek

For radio phonic receptive devices

100

For TV receptive devices

400

This tax is calculated and is paid by the family users only for one radio-TV receptive device, regardless of the number used by the family. For the other non –family users this tax is paid for each receptive device.

 

•  Taxes for using telephone lines

•  For fixed-line telephony each user pays up to 200 lek a year

•  For contracted mobile telephony each user pays up to 400 lek a year

•  For prepaid card mobile telephony each user pays up to 700 lek, only at the moment the number is sold.

 

•  Taxes for actions and services by the administrations

 

For services by judicial administration and attorney's office

In lek

In %

For registering private, legal and physical entities (Albanian citizens)

 

1 000

 

For registering private legal and physical entities (foreign citizens)

 

4 500

 

For issuing a certificate that the person has no legal barriers for being equipped with a passport for abroad

 

100

 

For the court to issue any copy of ruling or document as requested by the interested person

 

100

 

For issuing penalty certificate by offices of the judicial status

 

100

 

For legalizing notary acts from the Ministry of Justice

 

100

 

Indictment requests submitted to the court

 

 

 

For subsistence retirement

-

 

 

For verification of facts

100

 

 

Indictment for marriage break-up

1 500

 

 

Indictment for invalidity of juridical actions

1 500

 

Indictment derived from contractual agreements and from inflicting damage:

Worth up to 100 000 lek

Worth up to 100 000 lek

 

 

1 500

 

 

 

1%

Indictment on division of wealth.

1 500

 

Indictment for the right to return to work

-

 

 

For actions that are carried out by the court executor

in lek

In %

For executing rulings and titles with an invaluable object

750

 

For executing rulings and other titles with valuable object

Against citizens

Against legal persons

 

 

3

7

For notices and other actions of the court executioner

100

 

For issuance by the court executioner of every act or document as requested by the interested person

 

100

 

For executing rulings with a subsistence retirement objective

-

 

 

Taxes for actions performed by notary offices

In lek

Compiling testaments through notary acts

450

Compiling oleograph testaments (certifying signatures)

200

Procures (editing):

General

Special

 

150

150

For issuance of copies, abridgement and parts of acts filed with the notary office

 

150

Certificates that copies or minutes of documents are identical to the original

 

150

Translation certificate and certifying translation with the original

100

Contracts for transferring movable property ownership

700

Contracts for transferring real estate ownership

1 000

Re-editing of various notary acts

150

Notices and notary reminders or other extra legal acts

150

Legalization of citizens' signature in various acts

100

Depositing the fundamental capital in founding an association on the basis of law 7638, dated 19.11.1992  «On Commercial Companies»

 

300

Acceptance of custody in notary offices for documents of physical and legal persons

 

300

Certificate of a person's being and his residence in a certain place

150

Other notary actions

100

 

For actions performed in the real estate registration office

In lek

Request for registration of real estate ownership

300

Request to register the division, sharing or joining of real estate

300

Request to prepare documents for the court or any other administrative unit

 

150

Request to register for property, rent or sublease transfer

300

Request for legal mortgage registration

150

Request to register for inclusion of legal mortgage registration

150

Request to register for inclusion of a court ruling or administrative act

 

150

Request for servitude registration, limiting agreement

150

Request to register for canceling servitude, limiting agreement

150

Registration of requests to give up ownership rights on inherited real estate

 

100

Registration of requests to gain ownership right on inherited real estate

 

300

Request for registration of legal actions on real estate by legal and physical persons residing overseas.

 

300

For issuing certificates on wealth

100

For issuing separate copies of certificates on wealth.

50

For issuing separate acts for mortgage action to the interested parties

50


•  Enrolment Tax in higher education

This tax is equal to 200 leks for every school year.

•  Tax on radio communication services

Part A: Tax on private radio communication services.

 

I. Aeronautic service

Lek per year

Base station on land

10 000

Mobile station on land

7 500

Portable station on land

5 000

Satellite terminal on plane

40 000

Radars and aeronautic radio navigation equipment

(For each unit)

 

3 000

Plane stations with lifting capacity:

Up to 3 200 kg

Above 3 200 up to 14 000 kg

Above 14 000 kg

 

5 000

40 000

80 000

 

II. Naval service

 

Coastal station

10 000 lek per year for each station

Radars and radio navigation equipment

2 500 lek per year for each station

Radio for port operations

1 500 lek per year for each radio

Base station onboard ships (HF, VHF, UHF)

5 000 lek per year for each radio

Portable station (VHF) onboard ships

500 lek per year

Satellite Terminal onboard ships INMARSAT

3 000 lek per year

 

III. Satellite service

 

Fixed land station:

Analog with band range up to 100 kHz

With band range above 100 up to 1MHz

With band range above 1 MHz

Digital, capacity:

Up to 64 kbps

Up to 2 Mb/s

Above 2 Mb/s up to 8 Mb/s

Above 8 Mb/s

 

150 000 lek per year

500 000 lek per year

1200 000 lek per year

 

25 000 lek per year

75 000 lek per year

300 000 lek per year

700 000 lek per year

Land station, transportable (on vehicles)

800 000 lek per year

Portable Station VSAT (in bag, suitcase)

30 000 lek per year

Transportable Land Station SNG up to one month stay in our country

 

60 000 lek per year

Portable Station VSAT (in bag, suitcase) up to six months stay in our country

 

15 000 lek per year

 

IV. Mobile service on land

1. Mobile service (PMR), from 146 MHz to 470 MHz

A. Duplex and semi duplex systems up 12,5 KHz channel range

Service

Area

Connection between two repeaters

Connection of fixed station with mobile station and/or connection of a mobile station with another mobile station

Up to

15 km

 

15 000 lek per year

 

10 000 lek per year

From 15 up to 40 km

 

25 000 lek per year

 

20 000 lek per year

From 40 up to 80 km

 

55 000 lek per year

 

40 000 lek per year

Above 80 km

80 000 lek per year

65 000 lek per year

This tax level is applicable for systems having up to 10 mobile stations

•  The following taxes are applicable for systems similar to those in 1.A, but with a bigger number of mobile stations:

•  For systems with 11 to 25 stations, the respective tax in 1.A increases by the same value with a 0.8 reduction coefficient.

•  For systems with 26 to 40 stations, the tax in 1.A with a 0.6 reduction coefficient is added to the above tax

•  For systems having more than 40 stations the tax in 1.A with a 0.4 reduction coefficient is added to the above tax

•  For systems of 25 kHz channel range the tax calculated as in 1.A and 1.B is multiplied by a 1.5 reduction coefficient

•  For simplex systems are applicable the respective taxes in 1.A and 1.B with a 0.5 reduction

2. National “trunk” system

100 000 lek per year for each channel of 12,5 kHz range

150 000 lek per year for each channel of 25 kHz range

3. Regional “trunk” system

30 000 lek per year for each channel of 12,5 kHz range

40 000 lek per year for each channel of 25 kHz range

4. TETRA system

50 000 lek per year for each channel of 25 kHz for the national system

20 000 lek per year for each channel of 25 kHz for the regional system

 

V. Fixed service for telecommunication operators

Two-directional connections

System in band up 80 MHz

80 000 lek per year for each channel of 3 kHz

System in band 80 up to 500 MHz

40 000 lek per year for each channel of 25 kHz

System in band 500 up to 1000 MHz

25 000 lek per year for each channel of 200 kHz

50 000 lek per year for each channel above 200 kHz

System in band above 1000 MHz

Analog

For each channel up to 1 MHz range

30 000 lek per year

 

For each channel up to 10 MHz range

40 000 lek per year

 

For each channel above 10 MHz

60 000 lek per year

Digital

For a capacity up to 128 kb/s

5 000 lek per year

 

For a capacity up to 2 Mb/s

20 000 lek per year

 

For a capacity up to 8 Mb/s

30 000 lek per year

 

For a capacity up to 34 Mb/s

40 000 lek per year

 

For a capacity above 34 Mb/s

50 000 lek per year

Note: The term  local  implies territory coverage on a district-level. The term regional implies territory coverage of some districts. The term national  implies coverage of 50% of Albanian territory. For one-directional connections the above tax level is multiplied by a 0.5 coefficient. The term connection implies the tract using either a couple of radio frequencies or a single one.

 

 

Part B : Taxes on public radio communication services

 

Type of service

Lek per year

Fixed land service

 

For non-exclusive use of frequencies

 

Analog system (radio-relay)

(For each telephone channel of 3 kHz)

 

3 000

Digital system (radio-relay)

(For each telephone channel of 64 kHz)

 

1 500

Digital system (radio-relay)

(For each link of 2 Mbit/sec)

 

20 000

Rural telephones radio systems

(For each telephone channel)

 

1 000

Wireless system in 3,5 GHz (for each MHz)

100 000

Wireless system in 10,5 GHz (for each MHz)

60 000

Wireless system above 10,5 GHz (for each MHZ)

40 000

For exclusive use of frequencies on a national level

 

In UHF band

(For each 1 Mhz of band range used)

 

100 000

In 1-5 Ghz band

(For each 1 Mhz of band range used)

 

60 000

In 5-11Ghz band

(For each 1 Mhz of band range used)

 

40 000

Above 11 Ghz band

(For each 1 Mhz of band range used)

 

20 000

Wireless System in 3,5 GHz (for each MHz)

200 000

Wireless System in 10,5 GHz (for each MHz)

150 000

Wireless System above 10,5 GHz (for each MHz)

100 000

 

 

Fixed satellite system

 

Analog System

(For each telephone channel of 3 Khz)

 

5 000

Digital System

(For each channel Kb/s)

 

4 000

 

 

Pager service

 

Connection between fixed stations (base-repeaters)

(For each radio beat)

 

40 000

For each base station

30 000

 

 

Public mobile telephone service (GSM, EGSM, DCS 1800, Imt-2000) (for each channel of 200 kHz)

 

150 000

 

 

Internet service

 

Satellite system connection

(For each unit of 64 kb/s)

 

10 000

Connection radio-relay system

(For each unit of 64 kb/s)

 

1 500

 

 

Satellite telephone system (GMPCS)

4 000

EURO


•  Annual taxes on radio-television broadcast services

 

Type of service

Lek per year

1. For each land analogue television broadcaster or repeater

a. With radiated power up to 10W

1 500

b. With radiated power up to 100 W

6 000

c. With radiated power up to 1000W

24 000

ç. With radiated power up to 10000W

48 000

d. With radiated power above 10000W

60 000

2. For each FM radio land broadcaster or repeater

 

a. With radiated power up to 10W

300

b. With radiated power up to 100 W

1 200

c. With radiated power up to 1000W

4 800

ç. With radiated power up to 10000W

9 600

d. With radiated power above 10000W

12 000

If one of the broadcasters or repeaters in 1.b, 1.c, 1.ç, 1.d, 2b, 2c, 2ç, 2d, covers more than half of the city of Tirana , the tax calculated there, is multiplied by a coefficient of 5.

If one of the broadcasters or repeaters in 1.b, 1.c, 1.ç, 1.d, 2b, 2c, 2ç, 2d, covers more than half of a city with a population of above 100 000 inhabitants, the tax calculated there, is multiplied by a coefficient of 2

If one of the broadcasters or repeaters in 1.b, 1.c, 1.ç, 1.d, 2b, 2c, 2ç, 2d, covers more than half of a city with a population from 50 000 up to 100 000 inhabitants, the tax calculated there, is multiplied by a coefficient of 1,5.

If one of the broadcasters or repeaters in 1.b, 1.c, 1.ç, 1.d, 2b, 2c, 2ç, 2d, covers two or more cities cited in points 3,4,5, the tax calculated there, is multiplied, only once, by the highest coefficient

For each AM broadcaster 200 000 lek per year.

 

Radio and/or television operators re-broadcasting foreign programs through repeaters licensed by NCRT (National Council for Radio and Television) pay only 20% of the taxes specified above.

 

•  Tax on plane crossing of state borders of the Republic of Albania is applied :

•  For foreign citizens, 10 EURO for each crossing or the counter value of 10 EURO for convertible foreign currencies;

  • For Albanian citizens, 1 000 (one thousand) lek for each crossing.

 

•  Tax on acquiring navigation passport is 750 (seven hundred and fifty) lek per person.

 

•  Tax on exercising fishing activity

 

Type of activity

Lek per year

Sea fishing (for one ship)

 

Drop net Sea Fishing

 

 

Ship 160-200 HP

40 000

 

Ship 201-410 HP

50 000

 

Ship above 410 HP

80 000

Drift net Fishing

 

 

Ship 160-200 HP

20 000

 

Ship 201-410 HP

30 000

 

Ship above 410 HP

40 000

Fishing with encirclement

 

 

Ship 80-200 HP

10 000

 

Ship 201-410 HP

20 000

 

Ship above 410 HP

30 000

Drop net fishing

 

 

Ship 160-200 HP

40 000

 

Ship 201-410 HP

60 000

 

Ship above 410 HP

90 000

Drop net fishing with selected equipment

 

 

Ship 40 - 80 HP

15 000

 

Ship 81-160 HP

25 000

 

Ship 161-200 HP

40 000

 

Ship 201-410 HP

50 000

 

Ship above 410 HP

80 000

Fishing of bivalve mollusks

60 000

 

 

 

Handicraft fishing with light equipment

 

Coastal fishing (for one motor-boat

Up to 40HP)

 

7 000

Fishing in sea lagoons

 

 

In lagoon (1 sailing boat)

10 000

 

In embouchure (1 fisherman)

12 000

Fishing in inland waters

 

 

Active (1 sailing boat)

5 000

 

In embouchures and dikes (1 fisherman)

8 000

Collection of bivalve mollusks with light equipment for 1 (one) fisherman

 

20 000

 

 

 

Sea Sport fishing with sailing equipment (for 1 (one) equipment

40 000

 

 

 

Aquaculture

 

Cultivation of mussels for one plant

10 000

Plant cultivation of fish at sea, in lakes

and reservoirs

 

1 000

Aquaculture with land plants

10 000

Note: For foreign ships licensed to fish in our territorial waters, the tax on exercising their activity will be twice that applied for Albanian ships. This tax does not apply to ships authorized by the Ministry of Agriculture and Food (Fishing Department) to fish for study and scientific purposes.

 

•  Act and stamp tax

 

Act and stamp tax

In lek

For issuing civil status certificates

50

For issuing domestic use passports

100

For obtaining any issued or lost civil status act and for correcting them

 

50

For registration of citizenship granting

700

For registration of cession of citizenship

700

For registration of the decision to change name or surname

700

For any marriage

600

 

 

•  Tax on planes crossing the territory of the Republic of Albania

This tax is calculated on the basis of unit rate annually established by Euro Control.

 

•  Tax on mining rent is determined according to law nr. 7796, of 17.02.1994 “ Albania 's mining law”.

 

•  Tax on ownership transfer for movable property (vehicles)

The tax level is 2% of the value of transferred (sold) property .

 

19. Annual Tax on the circulation of vehicles

With the entering in force of the law No. 9331, dated 06.12.2004, “On some amendments and changes on the law no.8977, dated 12.12.2002 “On the tax system in the Republic of Albania” amended, the tax level is determined as follows:

No

TYPE OF VEHICLE

TAX LEVEL (lek)

1

Cycle motor

.....

2

Motorcars

500

3

Cars:

Not more than 4 + 1 seats, gasoline

Not more than 4 + 1 seats, petroleum

More than 4 + 1 seats, gasoline

More than 4 + 1 seats, petroleum

 

7 000

10 000

25 000

35 000

4

Mixed transport vehicle:

Maximum weight less than 3 t.

Maximum weight more than 3 t. but less than 3.5 t.

 

26 000

37 000

5

Trucks:

Maximum weight more than 3.5 t. but less than 7.5 t.

Maximum weight more than 7.5 t. but less than 18 t.

Maximum weight more than 18 t.

 

46 000

64 000

92 000

6

Buses:

With more 8 + 1 seats but less than 32 + 1 seats

With more than 32 + 1 but less than 42 + 1 seats

With more 42 + 1 seats and articulated buses

 

34 000

43 000

53 000

7

Vehicles of special use:

Maximum weight up to 3.5 t.

Maximum weight more than 3.5 t. but less than 7.5 t.

Maximum weight more than 7.5 t. but less than 18 t.

Maximum weight more than 18 t.

 

37 000

46 000

64 000

92 000

8

Vehicles for special transportation;

Maximum weight up to 3.5 t.

Maximum weight more than 3.5 t. but less than 7.5 t.

Maximum weight more than 7.5 t. but less than 18 t.

Maximum weight more than 18 t.

 

37 000

46 000

66 000

106 000

9

Road tractors (tugging heads)

50 000

10

Auto camp

46 000

11

Trailer:

Maximum weight up to 750 kg

Maximum weight more than 750 kg but less than 1500 kg

Maximum weight more than 1500 kg but less than 7000 kg

Maximum weight more than 7000 kg

 

5 000

8 000

10 000

17 000

12

Semi trailer

36 000

13

Agricultural vehicles :

Maximum weight up to 3.5 t.

Maximum weight more than 3.5 t. but less than 7.5 t.

Maximum weight more than 7.5 t. but less than 18 t.

Maximum weight more than 18 t.

 

2 000

2 000

2 000

2 000

14

Technological vehicles:

Maximum weight up to 3.5 t.

Maximum weight more than 3.5 t. but less than 7.5 t.

Maximum weight more than 7.5 t. but less than 18 t.

Maximum weight more than 18 t.

 

20 000

38 000

48 000

54 000

15

Special vehicles:

Maximum weight up to 3.5 t.

Maximum weight more than 3.5 t. but less than 7.5 t.

Maximum weight more than 7.5 t. but less than 18 t.

Maximum weight more than 18 t.

 

37 000

46 000

64 000

92 000

According to the new law in force, General Department of Road Transport Services and the Department of Order and Public Security near the Ministry of Public Order are engaged with the control of the tax payments. The respective authorities collect this tax at the moment of technical control of the vehicle.

•  Tax on carbon (environment tax)

This tax applies to imported or domestic fuels as follows:

  • For gasoline..........0.5 lek per litre
  • For petrol...............1 lek per litre

•  Tax on plastic packing of liquids (environment tax)

Its level is:

•  Two lek per unit for above 1.5 litre capacity packing;

•  1 lek per unit for 1.5 litre or less than 1.5 litre packing .

•  Registration Tax on games of luck, casinos, hippodrome sport races

This tax is determined as follows:

  • For arithmetic or sport games of luck, lotteries and electronic games of immediate gain 10 000 000 lek
  • For casinos 30 000 000 lek
  • For hippodrome sport races 20 000 000 lek


6 .2. Local Taxes

6.2.1. Property Taxes

•  Tax object

All legal or physical persons, whether native or foreign, owning immovable property in the territory of the Republic of Albania and regardless of its utilization level, are subject to immovable property tax, except for cases differently provided for by law. Immovable property taxes include:

•  Tax on buildings

•  Tax on farming land


•  Tax Calculation Basis

The calculation basis for tax on buildings is the building area in square meters or the area of its parts under and on the ground and for every floor. The area owned by the taxpayer is determined on the basis of documents certifying this ownership.

The tax basis for farming land is the farming land area in hectares owned by the taxpayer. The owned area of farming land is determined on the basis of documents certifying this ownership,

•  Exemptions from immovable property tax

•  Exempt from the tax on buildings are:

    1. Properties of state or local government entities, which are used for non-profit purposes;
    2. Residence buildings utilized by tenants upon non-liberalized lease.
    3. Buildings utilized by religious communities

•  Exempt from this tax is farming land planted with fruit-tree and vine-yard cultures for their first five years from the moment of planting.

 

•  Property tax levels

Tax on buildings

The level of tax on buildings is determined in lek per square meter. The tax obligation is calculated by multiplying the tax level with the taxable basis.

For the purpose of taxable basis, the table below illustrates the minimum tax levels per square meter. For each minimum tax category per square meter, the Municipal Council or the Communal Council may adopt subcategories of buildings situated within the territory it covers.

Indicator levels on tax on buildings

Local tax on buildings (lek/m 2 per year)

 

Municipalities

 

Zone 1

Zone 2

Zone 3

Minimum building categories

 

 

 

I. Residence Buildings

 

 

 

- Built before 1993

15

10

5

- Built during or after 1993

30

12

6

II. Other buildings

 

 

 

- For trade and services

200

150

100

- Others

50

30

20

Zone 1: Tirana, Durrës.

Zone 2: Vlora, Fieri, Saranda, Pogradeci, Korça, Elbasani, Berati, Lushnja, Gjirokastra, Shkodra, Kavaja, Lezha.

Zone 3: All other municipalities

 

Tax on farming land

The level of this tax is determined in lek per hectare. This tax obligation is calculated by multiplying the tax level with its basis. For each minimum category of farming land, the Municipal Council or the Communal Council may adopt subcategories.

The tax indicator levels for each minimum category of tax basis are given in the table below:

 

MINIMUM CATEGORIES AND LEVELS OF TAX ON LAND

Classification according to land category

Classification according to districts

Zone 1

Zone 2

Zone 3

Zone 4

I

II

III

IV

V

VI

VII-X

5 600

4 900

4 200

3 600

3 000

2 400

1 800

4 200

3 500

2 800

2 300

1 900

1 600

1 400

2 800

2 100

1 400

1 350

1 250

1 200

1 100

1 400

1 200

1 100

1 000

900

800

700

Zone 1: Tirana, Durrësi, Kavaja, Kruja, Lezha, Lushnja, Fieri, Vlora, Saranda.

Zone 2: Shkodra, Elbasani, Berati, Korça, Delvina, Kurbini, Peqini, Kuçova.

Zone 3: Gjirokastra, Përmeti, Pogradeci, Librazhdi, Dibra, Mati, Skrapari, Mallakastra, Devolli, Tepelena.

Zone 4: Bulqiza, Hasi, Kukësi, Tropoja, Puka, Mirdita, Malësia e Madhe, Gramshi, Erseka


6.2.2. Other Local taxes

•  Tax on hotel accommodation

The basis of this tax is the price for one-night accommodation, either per room or per person. The tax level must not exceed 5% of the price.

The tax obligation is calculated by multiplying the tax level with the price per-night and the number of nights spent in the hotel.

The tax obligation belongs to the client accommodated in the hotel, which keeps this obligation on the account of the municipality or commune in whose territory the hotel is situated.

•  Tax on new buildings' impact on infrastructure

The basis of this tax is the value in lek of the new investment to be made. The classification as new investment and its respective values are determined in accordance with the legislation in force applicable for acquiring construction permission.

The tax level is expressed as a percentage of the investment value and it varies from 1 to 3% of this value, whereas for Tirana municipality it varies from 2 to 4% of the investment value.

The tax payment obligation belongs to the investor. In all cases, this tax income is collected by the body issuing the construction permission and is cashed, in all cases, on the account of the municipality or commune in whose territory the investment will be made.

•  Tax on transferring ownership right for immovable property

The tax on transferring ownership right for immovable property applies to buildings and all immovable property, at the moment of transferring ownership right on it.

The legal or physical person, who transfers (sells or grants) ownership right on immovable property, pays the tax before registration is completed, in accordance with legal acts in force. Therefore, all trading, legal or physical persons pay this tax. Individuals who transfer (sell or grant) immovable properties do not pay this tax, since, for these transactions, they pay tax on their personal incomes.

The tax basis for transferring ownership right for buildings is the building area of the edifice whose ownership is transferred. The tax level is determined in lek per square meter of the tax basis. The tax obligation is calculated by multiplying the tax level with its basis.

For the purpose of taxable basis, the building categories and respective tariffs are given in the following table:

Levels of tax on transferring ownership for buildings

 

 

Municipalities

 

Zone 1

Zone 2

Zone 3

 

 

 

Building

Categories

Tirana

Durrësi

Vlora

Fieri

Saranda

Pogradeci

Korça

Elbasani

Berat

Lushnja

Gjirokastra

Shkodra

Kavaja

Lezha

 

 

 

 

 

 

All other

Municipalities

Lek/m 2

I. Residence Buildings

1 000

300

100

II. Other buildings for

trade and services

2 000

700

300

III. Other Buildings

1 500

500

200

 

Tax indicator levels, given in the table, are valid for municipalities. All communes adopt the tax level established for zone 3 of municipalities.

For other immovable property (land, terrain) the tax basis for transferring ownership right is the value of their sale. The tax level is determined in percentage and the indicator level is 2%. The tax obligation is calculated by multiplying the tax level with its basis.

The immovable property registration office, where this property is registered, collects the tax.

Exempt from payment of the tax on transferring ownership right on immovable properties are:

•  The National Residence Entity, National Privatization Agency and local or central government bodies;

•  Persons subject to personal income tax, based on law nr. 8438, of 28.12.1998 “On income tax”;

•  Subjects granting immovable property when the direct beneficiaries are:

•  State and public, local and central institutions and entities;

•  Religious communities or non-profit organizations when the grant is related to the non-profit part of their activity.


•  Annual registration tax on road transportation vehicles

The basis of this tax is the type of road transportation vehicle.

The tax level is expressed in a quota, which is fixed according to the type of vehicle. The respective categories and levels established according to vehicles are given in the following table:

 

<

Nr.

Type of Vehicle

Tax Amount in lek

1.

Motor vehicles

600

2.

Cars with (4 + 1) or fewer seats

2 400

3.

Cars and vans with (8+1) or fewer seats

4 800

4.

Bus with (32 + 1) or fewer seats

6 000

5.

Bus with (42 + 1) or fewer seats

7 200

6.

Bus with more than (42 + 1) seats

8 400

7.

Articulated bus with more than (42 + 1) seats

9 000

8.

Van or vehicle with maximum authorized weight up to 3,5 tons

3 600

9.