Property Revaluation in Albania 2026: Complete Guide for Landlords
The revaluation of properties in Albania in 2026 is one of the most important topics for real estate owners. With the entry into force of the new law, citizens have the opportunity to update the value of their property at a reduced tax rate, avoiding much higher costs in the future.
What is property revaluation?
Property revaluation is the legal process of updating the registered value of a property in the Cadastre, in accordance with the current market value. This process is carried out at the request of the owner and has a direct effect on the tax on the profit from the sale of the property.
In 2026, the difference in value is taxed at 5%, instead of the 15% that is usually applied in the case of a sale without revaluation.
Property revaluation in Albania in 2026 – legal basis
The process is regulated by Law No. 85/2025 “On the Revaluation of Immovable Property” , which entered into force in January 2026. (to download as PDF click here )
The law defines:
- the right of owners to apply for reassessment
- preferential tax rate of 5%
- official application deadline
- the way to record the new value
Why is property reassessment worth it in 2026?
Revaluation is not just a formality. It brings real benefits:
- significantly reduce sales tax
- increases legal transparency of property
- improves the value of collateral for bank loans
- avoid future tax problems
In most cases, not revaluing is the most expensive choice.
Should you revalue your property in 2026?
Yes. Revaluation of properties in Albania in 2026 is a legal option with low cost and high benefit. For owners planning to sell, donate or use as collateral, revaluation is a rational and financially justified decision.
This window is not permanent. Those who do not act now are likely to pay more later.
