How property revaluation is done: application, documents, and steps (e-Albania)

What is property revaluation?

Property revaluation is a legal and fiscal process that allows the owner to update the value of his real estate in the Cadastre, bringing it closer to the current market value. This is done by paying a reduced tax of 5% on the difference in value. This new value can serve as the basis for future tax calculations.

Revaluation is often done for reasons such as:

• Preparation for sale
• Updating the value according to the market
• Regulation of fiscal documentation
• Greater clarity on the tax basis in future transactions

How is property revaluation done? (2 ways)

1) Through e-Albania / ASHK (Cadastre)

• Based on 2023 reference prices
• Application is made online
• Standard administrative procedure
• Administrative fees are paid according to the service

2) Through a licensed expert

• Market valuation (with valuation documentation)
• A valuation act and expert license
are required
• There are additional costs for the expert's service

Comparison of the two ways

Documents required for revaluation

The main documents are:

• Copy of the property card
• Ownership document
• Valuation act (only if an expert is used)
• Copy of the expert's license (only if an expert is used)

Note: All documents are uploaded in electronic format during the application in e-Albania.

How to apply to e-Albania (step by step)

1. Log in to the e-Albania portal
2. Select the service “Rivlerësimi i pasurisë”
3. Fill in the property identification data
4. Upload the required documents
5. Send the application
6. Make the payment according to the generated invoice
7. Wait for confirmation and update in the relevant register

How is the 5% tax calculated?

The tax is calculated on the difference between the new revaluation value and the previously recorded value.

Formula: Tax = 5% × (New Value − Previous Value)

Simple Example

• Registered Value: 5,000,000 lekë
• New Value: 8,000,000 lekë
• Difference: 3,000,000 lekë
• 5% Tax: 150,000 lekë

To more accurately calculate the amount to be paid in your case, you can use the online property revaluation calculator, which helps you simulate the difference and the 5% tax.

How much does a revaluation cost?

The total cost usually consists of these parts:

• 5% tax on the difference in value
• Administrative fee for the e-Albania application
• Expert fee (only if you choose the expert method; varies by case)

The official fees for the revaluation service for the e-Albania application are as follows:

• Up to 150,000 lek tax → 3,500 lek
• From 150,001 to 300,000 lek tax → 7,000 lek
• Over 300,001 lek tax → 10,000 lek

Revaluation deadlines

• Application deadline: until December 31, 2026
• Payment must be made within the deadline specified by the procedure/invoice
• The new value is reflected after the completion of the procedure and official registration