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Table, how much the building tax for businesses in the districts will change, up to three times for Durrës

2025-07-31 07:55:00, Ekonomi CNA

Table, how much the building tax for businesses in the districts will change, up

Changes in the reference prices of apartments in the districts are expected to bring an increase in the building tax liability for businesses, as happened in Tirana.

The reference prices of apartments calculate the value of the building even in cases where it is not used for residential purposes.

The formula for calculating the tax value of the building where economic activity takes place provides that the tax is 0.2% of the value of the store. For districts, the price of the value of the stores is 1.5 times more than the price per square meter of apartments.

While in Tirana, the value of the store is calculated as double the fiscal price per square meter of the apartments.

For the city of Durrës in the new draft law, the Ministry of Finance has proposed an increase in fiscal prices up to 196% (Port area) from the current level. From a single cadastral area, the city of Durrës is proposed to be divided into 13 cadastral areas.

According to Monitor's calculations, if a business owns a store in this area with an area of 60 square meters, annual payments will increase by 23,850 lek per year or 196%. The obligation for businesses in this area will triple, marking the highest increase compared to the totality of the new cadastral areas of the districts.

Example

How much is the obligation?

67,500 x 1.5 x 60 m2 = 6,075,000 lek is the value of the store.

The tax paid is 0.2% of the value of the store, calculated as 1.5 times the fiscal price of the apartments.

6,075,000 x 2% = 12,150 lek per year

How much does the new obligation cost?

200,000 x 1.5 x 60 m2 = 18,000,000 ALL

The tax paid is 0.2% of the value of the store, calculated as 1.5 times the new proposed fiscal price for the area of 200,000 lek/m2.

18,000,000 x 0.2 = 36,000 lek per year new obligation.

The obligation will increase for all businesses in the districts at the same levels of increase proposed for the references.

In the city of Korça, a business with a shop with an area of 60 m2 currently pays 8,730 lek per year. The obligation for businesses will be from 8.2 thousand lek to 12.6 thousand lek depending on the location of the shop. The city of Korça, like other districts, is proposed to be divided from 1 single cadastral zone into 4 zones. In Korça, the obligation for businesses will increase from 5.2 to 44.3%.

To see the new zones and the corresponding reference prices, refer to the cadastral zone maps:

For the city of Lezha, the business liability for the building tax is expected to increase from 12 to 25%. At the current reference price, a business that has a shop with an area of 60 m2 pays 10,080 lek per year. A business operating in the area of Tale or Shëngjin will pay 12,600 lek per year. An increase of 25%.

The annual building tax obligation for 1 business operating in Kavaja and having a shop with an area of 60m2 is 9,180 lek per year. With the new draft law, the city of Kavaja is proposed to be divided into 6 cadastral zones. The building tax obligation of businesses is expected to increase by up to 47%. From the 9,180 lek per year that a business in cadastral zone no. 1 used to pay, it is expected to pay 13,500 lek per year.

How much did the business tax in Tirana change in 2023?

After the entry into force in August 2023 of the reference prices for the 32 cadastral zones of Tirana, businesses' annual building tax obligations increased by up to 76% to the same levels as the reference changes.

Specifically, if a store owner with an area of 100 square meters located in cadastral zone 1/1 (includes areas from the "Ali Demi" Cinema, the Sports Field, the village of Shkozë to the Water Tank) where the reference price with the 2018 decision was 97,700 lek per square meter, he would pay an annual building tax of 39,080 lek (97,700x2x100 m2, the value of the store is 19,540,000 lek. The tax paid is 0.2% of the value of the store calculated according to twice the fiscal price of the apartments for cadastral zone 1/1 where the business building is located).

With the increase in fiscal prices, specifically in the cadastral zone 1/1 the reference price for 2023 became 102,800 lek per square meter, the business pays 41,120 lek per year in tax. Compared to before, the tax has increased by 2,040 lek per year or 5% more.

With the new taxation in 2018, the government also included closed garages and basements. The tax for garages and basements is 0.2% of the value, but for garages and basements the tax is calculated as 70% of the fiscal price, for open parking as 30% of the fiscal price of apartments and processing warehouses for 50% of the price of the residential areas of the respective area according to cities.

What does the decision "On the methodology for determining the taxable value of immovable property "buildings", the tax base for specific categories" provide?

Calculation of the amount of the building/property unit tax Local self-government units, using the data collected on the building/property unit, determine the tax base and calculate the amount of the annual building tax to be paid by each taxpayer. The basis for calculating the building tax is the value of the building/property unit, determined by one of the methods provided for in this methodology.

For the purpose of calculating the tax on the building/property unit, the tax base is multiplied by the percentage rate of the tax approved by law, according to the categories of buildings, as follows: a) 0.05%, for the building/property unit that is used for residence;

b) 0.2%, for the building/property unit that is used for economic activity;

c) 30% of the relevant tax rate, for the entire construction area, for which the developer has been provided with a construction permit and has not managed to complete it, according to the deadline set in the act of approval of the request for a construction permit.

AVERAGE PRICES PER SQUARE METER OF BUILDING SURFACE FOR NON-RESIDENTIAL BUILDINGS

a) The price per square meter of construction area for trade and service activities is 1.5 (one point five) times higher than the price of residential areas by city. This category will also include commercial buildings, where mixed production, trade or/and retail services processes are simultaneously carried out. In the areas included in the Municipality of Tirana, this coefficient is 2 (two) times higher.

b) The price per square meter of construction area for covered parking and basements is 70 (seventy) percent of the price of residential apartment areas by city.

c) The price per square meter of construction area for open parking is 30 (thirty) percent of the price of residential apartment areas by city.

ç) The price per square meter of construction area intended for industrial activities, such as: production, processing or storage of industrial goods, including factories, warehouses, storehouses and other similar facilities, is 50 (fifty) percent of the price of residential areas in the relevant area by city.

d) The price per square meter of construction area used for agriculture and livestock or supporting activities, such as collection, storage and preservation of agricultural and livestock products, is 30 (thirty) percent of the price of housing areas in the respective area, with the exception of food processing. dh) The price per square meter of construction area intended for housing in administrative units outside the respective city, which joined the local self-government units after the entry into force of Law No. 115/2014, is reduced by up to 35 (thirty-five) percent, compared to the price of the nearest area, excluding residential areas. In areas included in the Municipality of Tirana, this reduction is up to 30 (thirty) percent compared to the price of the nearest area.

e) For buildings privatized by Law No. 7652, dated 23.12.1992, “On the Privatization of State Housing”, as amended, the price per square meter is 70 (seventy) percent of the price according to the areas of the table, only in the case of the first sale./ Monitor