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The new draft for real estate tax is expected to increase the building tax liability by up to 25% even for facilities used for commercial purposes.
In the new draft "On the Immovable Property Tax", the Ministry of Finance proposes an increase in the building tax rate for buildings used for commercial purposes, but also proposes a change in the methodology for calculating the obligation.
Currently, for buildings used for commercial purposes, the tax rate is 0.2% of the value of the store. 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, while the value of the store in Tirana is calculated as twice the fiscal price per square meter of apartments.
For other cities, the price of the value of shops is 1.5 times more than the price per square meter of apartments. For district businesses, the level of the building tax does not change, as the reference prices, on the basis of which the value of the building is calculated, have not changed.
Specifically, if a store owner with an area of 100 square meters located in cadastral zone 1/1 (which includes areas such as: "Ali Demi" Cinema, Sports Field, Shkozë village, Water Depot; 1/2 Poligrafiku, Shkoza, Autotraktorët, Shkozë village, LanaBregas, Linzë, Sauk) where the reference price of apartments approved in 2023 is 102,800 lek per square meter, he pays 41,120 lek per year in building tax liability.
102,800 lek/m2 (fiscal price) x2 = 205,600 lek (reference price 100 m2 = 20,560,000 lek store value x 0.2% (tax rate) = 41,120 lek annual liability.
Compared to the 2018 reference prices, the annual building tax liability for this owner increased by 2,040 lek per year or 5% more.
The new draft law proposes an increase in the tax rate for commercial buildings from 0.2%, which is currently in the range of 0.15% to 0.25%. The tax rate is proposed to increase by up to 25% from what it is currently.
But the value of the property in this case the shop will no longer be calculated at twice the reference prices. The basis for calculating the tax will be the value of the property used for commercial activity, but according to the average prices for shops will be new, determined in the new property value map. For shops, the average prices will be higher than for apartments.
Specifically, for a store worth 20.5 million lek calculated with the maximum tax rate of 0.25%, the annual obligation amounts to 51,140 lek per year or 10,280 lek more or 25% more.
Also for other categories of buildings including closed and open garages, sports facilities, the property value for taxation purposes will continue to remain at 50% of the value. While the tax rate will be at the proposed levels for buildings from 0.15 to 0.25%. /Monitor
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