Property
Albania — Property: Property Taxes
Albanian annual property tax is 0.05% of building value for residential and 0.2% for commercial property; inheritance and gifts are taxed at 15%.
VerifiedProfessional tax guide — not a government sourcePwC Worldwide Tax Summaries – Albania individual: other taxesLast reviewed: 2026-10-26
Why this matters
null
Key facts
- Annual property tax is 0.05% of building value for residential property and 0.2% for commercial property.
- Unfinished construction sites past the permit deadline pay 30% of those rates.
- Inheritance and gift tax is a flat 15% with no deduction of costs.
- Gifts and inheritances are exempt up to ALL 5 million for immovable assets and ALL 1 million for movable assets.
- Transfers between first- and second-place legal heirs and between siblings are exempt.