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The government has the budget for next year ready. In addition to increasing funds and a plan to increase pensions, the government aims to increase the minimum wage from 40 thousand to 50 thousand lek per month. The data has been made public in the chapter on the fiscal package. It is also expected to enable the revaluation of housing with a fee of 5 percent.
Tax package for 2026
The Ministry of Finance, in parallel with the 2026 Budget, has drafted the 2026 tax package with amendments to tax laws, which support the implementation of this budget, both in terms of increasing revenues and improving procedures in order to reduce avoidance and evasion. The 2026 tax package provides for a number of legal amendments, but below is a summary of the draft laws with an impact on revenues.
1. Draft law "On the cancellation, extinguishment and payment of tax liabilities to the central tax administration and duties payable to customs"
The draft law provides for the conditions for the cancellation, extinguishment and payment of unpaid tax liabilities to the central tax administration in the e-tax tax system or outside it and of duties payable to customs. For 2026, a total of about 3.7 billion lek are foreseen from its implementation.
2. Draft Law "On the Revaluation of Immovable Property"
The draft law provides for the revaluation of real estate, which aims to create a legal framework for the revaluation of real estate of individuals and legal entities, providing an instrument to adjust the value of their properties to that of the market, in conditions where real estate prices are increasing, and reference prices are also being revised. The revaluation rate is 5% and will be applied throughout 2026. No additional revenues are foreseen in the state budget for 2026, because these revenues neutralize the income from capital gains on the sale of real estate.
3. Draft law "On some amendments to law no. 92/2014, 'On value added tax in the Republic of Albania', as amended"
This draft law aims to support and facilitate the agricultural producer (farmer), through the revision of the agricultural producer compensation scheme, by introducing a new rate and procedure for the compensation of agricultural producers. It is intended that the farmer will be compensated with a rate of 10 percent for the value added tax paid for the purchase of goods and services, in function of the realization of his agricultural production activities. The effect is estimated at around minus 1.5 billion lek.
4. Increase in minimum and maximum wages from January 2026
From January 1, 2026, the minimum wage will increase from 40 thousand lek to 50 thousand lek, and the maximum wage will increase by the same amount. Based on tax administration data, it turns out that the positive effect on revenue will be about 9 billion lek, of which about 7.6 billion lek from social contributions and about 1.4 billion lek from health contributions.
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