Donation and inheritance of properties, tax halved - Albanians pay less in 2025, new law eases obligations
The tax paid by citizens for donating real estate was halved last year.
According to official data from the General Directorate of Taxes, in 2025, 16.2 million lek were paid in the form of tax by those individuals who made donations or bequeathed a property, while in 2024, the figure was recorded at 35.8 million lek. In other words, Albanians paid 19.6 million lek less or -54.6%. While in relation to 2023, where the figure was 84.4 million lek, the decrease is even greater,
This decrease in state budget revenues from this item has occurred for several reasons.
Specifically, the tax value paid during 2023 was based on the old income tax law, according to which donations within the family line were exempted from taxation. Specifically, according to the previous law, income obtained from the transfer of ownership rights for the apartment and/or land, within the gender relationship in the family, husband, wife, child, only once to a beneficiary, through donation and/or renunciation of property were not taxed. While in other cases the tax rate applied was 15 percent.
Meanwhile, the new income tax law, which entered into force in January 2024, stipulates that the following are exempt from tax: donations and inheritance received by those who would qualify as legal heirs in the first and second degree; donations and inheritances received by those who would qualify as legal heirs other than the first and second degree, up to 5 million lek per taxpayer for immovable property, and up to 1 million lek for movable property per taxpayer. As well as the transfer of ownership rights to legal heirs through donation and/or renunciation of property, when the property derives from compulsory co-ownership.
Even in this case, the exemption from tax is made if the heir or beneficiary of the gift proves that the donated or inherited items have been previously taxed or have been reported by the deceased or donor. In other cases, the tax rate is 15%.
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