
Tax authorities have launched a large-scale audit in the construction sector since Friday, based on an instruction from the Ministry of Finance, after the deadline for self-declarations, which was considered a period of awareness for declaring salaries, has ended.
The checks will only include entities that have not respected the floor salaries set by taxes as of December 1, 2025. Due to the declaration of lower salaries than they actually are, taxes last month published the salary list for the construction sector, depending on each profession.
With the exception of sanitation workers who will have a salary floor of 60 thousand lek, all other employees must not declare a salary below 80 thousand lek. With this list of taxes, the salary floor in construction automatically increases the average salary of the sector from 68 thousand lek to 85 thousand lek. Any business that does not respect this tax decision will be considered at risk for underdeclaration and will be subject to controls, writes shqiptarja.com.
"We would like to inform you that any taxpayer who declares salaries below the indicative salary level, or who changes the profession of employees with the aim of avoiding the real declaration of salaries, thereby jeopardizing the payment of social contributions and pensions, will be considered at risk and as such will be subject to control by specialized structures of the Tax Administration," the latest announcement from the tax administration states.
Through a letter sent to businesses in this sector, the tax authorities inform them that not declaring real salaries undermines the guarantee of social security and pensions, so they may face in-depth investigations, and the focus of the controls will also be transactions with suspicious sources of income in cooperation with other law enforcement agencies.
This sector employs a total of 63,000 people, a number that has increased by 20,000 within a decade, but is classified among those areas of the economy with the lowest salaries in the country.
Although for years there have been reports of salary increases by the builders themselves as they are also facing a shortage of workers, INSTAT figures show that the average salary in construction is 68,277 lekë, because they are under-reported.
But tax investigations in this sector will also extend to the sale of apartments, including prepayments if they are accompanied by regular transaction invoices, to the accompanying of goods with invoices or the accurate declaration of premises rental contracts.
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