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
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:
Properties of state or local government entities, which are used for non-profit purposes;
Residence buildings utilized by tenants upon non-liberalized lease.
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.
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:
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.
Van or vehicle with maximum authorized weight above 3,5 up to or equal to 7,5 tons
4 800
10.
Vehicle with maximum authorized weight above 7,5 up to or equal to 18 tons
6 000
11.
Vehicle with maximum authorized weight above 18 tons
8 000
12.
Vehicles used for construction or farming (road tractors, caterpillars, etc) with maximum authorized weight of less than or equal to 7.5 tons
7,5 tonë
3 000
13.
Vehicles used for construction or farming (road tractors, caterpillars, auto-cranes, etc) with maximum authorized weight above 7.5 tons
3 600
14.
Trailer with maximum authorized weight less than or equal to 7 tons
3 000
15.
Trailer with maximum authorized weight above 7 tons
4 000
The respective structures in the General Directory of Road Transportation Services are the responsible agents for collecting this tax. This tax is cashed on the account of municipality or commune.
The deadline for vehicle registration and taxpayer's payment of annual obligation is March 31st. After this date, when it notices that this tax has not been paid, the Road Traffic Police applies a fine equal to the tax, and, if the tax and fine are not paid within 10 days, it blocks the vehicle until both tax and fine are paid.
Exempt from paying the annual registration tax are vehicles owned by diplomatic corps and international organizations accredited in the Republic of Albania and enjoying diplomatic status, in compliance with the principle of reciprocity.
• Other taxes
• Tax on occupying public areas;
• Tax on board.
For these two tax categories, it is up to the Municipal Council or the Communal Council to determine their basis and level.
6.2.3. Provisional local taxes
When they consider necessary, the Municipal Council or the Communal Council may adopt provisional taxes in the general interest of inhabitants in that territory.
Tax System in Albania 
