An amendment to the Law no. 9632, dated 30.10.2006 “On the Local Tax System” (summarized in our Fiscal Package 2018 in Albania) approved the change from the area based system to the market value system for the tax on buildings. Decision of Council of Ministers No. 132, dated 7 March 2018 \\\”On methodology of determining taxable value of buildings\\\” defines the new tax methodology applicable from 1st of April, 2018 on the tax on buildings. The most significant changes of the new methodology relate to property value which is based on market value and the tax rates based on the buildings’ use.

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