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Shkruar nga Pamfleti
The State Cadastral Agency has published instructions that define the procedural steps and the method of calculating fees for the revaluation of real estate. The process begins after the entry into force of the new scheme that reduces the revaluation tax from 15% to 5%.
Application procedure
The applicant must first identify themselves on the e-Albania platform and select the “Asset Revaluation” service. The system requests confirmation if the representative is the same as the applicant.
In the next step, the individual selects the property they wish to revalue. The platform automatically adds the service "Issuance of a copy of the real estate card".
Next, the applicant must upload the ownership document or valuation deed and the expert's license in PDF format, if the reassessment is performed by a licensed expert.
The system displays a minimum service fee and the applicant completes the procedure by clicking "Submit".
Service fee structure
The Cadastre clarifies that the fee displayed during the application is not fixed. It is calculated depending on the amount of tax resulting from the revaluation:
-Up to 150,000 lek tax: 3,500 lek
-From 150,001 to 300,000 lek tax: 7,000 lek
-Over 300,001 lek tax: 10,000 lek
After verifying the revaluation, especially when it is carried out by a licensed expert, the Cadastre determines the final service fee and includes it in the electronic invoice sent to e-Albania.
Tax base and methods of revaluation
The joint instruction of the Ministry of Finance and the ASHK, published in the Official Gazette, regulates the methods of revaluation for individuals. Revaluation can be carried out in two forms:
-By ASHK, based on the minimum fiscal prices in force.
-By a licensed expert.
In the case when the revaluation is carried out by the ASHK, the institution uses the minimum fiscal prices according to the value map and in accordance with instruction no. 34, dated 29.12.2023 "On the tax on the transfer of ownership of immovable property".
The tax base is calculated as the difference between the revalued value and the previously registered deductible value. For buildings, 1% is deducted from the reference price for each year of use, up to a maximum limit of 30%. For land, the minimum fiscal price is determined according to the value per square meter on the official map in force.
In the case where the individual chooses a licensed expert, the taxable base is calculated as the difference between the value determined in the expert report and the deductible value. However, the law prohibits the value determined by the expert from being lower than the minimum fiscal price.
Reducing the tax from 15% to 5% creates a fiscal incentive for the formalization of the real value of assets. In fiscal terms, this measure aims to increase voluntary declaration and broaden the tax base in the short term, while reducing the tax burden for individuals who intend to transfer property in the future.
The budgetary effect will depend on the degree of participation in the process and on the difference between historically recorded values and current market values. The institutions have not yet published an official forecast on the expected revenues from this scheme.
Hajdutë , injorantë, antishqiptarë.