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Since the start of the process on January 1, 2020, the Cadastre has announced that it has received about 56 thousand applications for revaluation and has collected about 3.6 billion ALL.
The process which evades the payment of 15% of profit tax is notified that the deadline will be extended until April for applications, while payments can be made until July.
Real estate experts consider the initiative a positive step:
“It has increased the volume of transactions and reduced informality. “People have been more interested in selling and buying, because at the end of the day there is a fiscal amnesty that leaves more money in the pockets of citizens.”
According to them, this fiscal amnesty can not always continue with an extension, the tax scheme should be rethought
“This amnesty can not be extended forever, but seeing the results it has brought, a new scheme for real estate tax should be created and a lower profit tax threshold should be set than the current 15%. ”
Reassessment can be done by Cadastre inspectors or by licensed experts. The value of 3% of the revaluation tax is calculated on the difference arising from the deduction of market value and the value recorded in the property purchase contract. In 2021 Tirana was the municipality with the most applications followed by Durrës, Vlora and then Elbasan.
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