Fiscal Cadastre approved, Municipalities will administer the building tax as of February 10, 2026 (FULL DECISION)
At today's meeting, the Council of Ministers approved the decision "On the creation of the state database "Central Register of the Immovable Property Database", also known as the Fiscal Cadastre. According to the decision, all Municipalities in the country are obliged to administer the building tax in the Central Register of the Immovable Property Database (Fiscal Cadastre), starting from February 10, 2026.
DECISION
ABOUT
CREATION OF THE STATE DATABASE “CENTRAL REGISTRY OF REAL ESTATE DATABASE (FISCAL CADASTRE)”
In accordance with Article 100 of the Constitution and points 1 and 2 of Article 4 of Law No. 10325, dated 23.9.2010, “On the State Database”, upon the proposal of the Minister of Finance, the Council of Ministers
DECIDED:
CHAPTER I
GENERAL PROVISIONS
Article 1
object
The purpose of this decision is:
a) creation of the state database “Central Register of Immovable Property Database (Fiscal Cadastre)” and determination of the authority responsible for its administration;
b) determining the data necessary for the administration of the building tax, as well as the rules for their collection and management.
CHAPTER II
CENTRAL REGISTRY OF REAL ESTATE DATABASE (FISCAL CADASTRE)
Article 2
Creation and administration of the Central Register of Immovable Property Database (Fiscal Cadastre)
1. For the purpose of implementing the legislation in force and the proper administration of the building tax, the state database “Central Register of Immovable Property Database (Fiscal Cadastre)” is created.
2. The Central Register of the Immovable Property Database (Fiscal Cadastre) is created by the General Directorate of Property Tax (hereinafter DPTP), in cooperation with the National Agency for the Information Society, in accordance with the provisions of the relevant legislation.
3. The Central Register of the Immovable Property Database (Fiscal Cadastre) is administered by the DPTP.
CHAPTER III
DATA CONTAINED IN THE CENTRAL REGISTRY OF THE REAL ESTATE DATABASE (FISCAL CADASTRE)
Article 3
The data contained in the Central Register of the Immovable Property Database (Fiscal Cadastre)
1. The Central Register of the Immovable Property Database (Fiscal Cadastre) contains data on:
a) buildings and building units;
b) owners, developers and users of building units, in order to determine tax liability, tax obligations and tax exemptions;
c) value zones, including geographical boundaries, unique identifiers and reference prices for each of them;
ç) geographical boundaries and unique identifiers (numbers) of parcels;
d) geographical boundaries and unique identifiers (numbers) of cadastral areas and blocks;
dh) administrative boundaries, names and numbers of municipalities and administrative units within them;
e) the tax base (taxable value) for building units;
ë) applicable tax rates for:
i. building units that are used/exploited for residential purposes;
ii. building units used/exploited for economic activity;
iii. unfinished buildings.
f) applicable late payment interest and penalties;
g) tax obligations, payment deadlines and payments made for their fulfillment;
gj) refunds made for overpaid tax liabilities;
h) presumed factors used to determine the tax base and tax rate, in cases where the necessary data are missing;
i) other data necessary for the administration of the building tax, as well as information for users of the information system of the Central Register of the Immovable Property Database (Fiscal Cadastre).
Article 4
Building and building unit data
1. Building data includes:
a) the unique technical identifier that buildings have in the Central Register of the Immovable Property Database (Fiscal Cadastre);
b) the name of the municipality where the building is located;
c) the name of the city and the name/number of the administrative unit where the building is located;
ç) the unique identifier of the cadastral area where the building is located;
d) the unique identifier of the value zone where the building is located;
dh) the unique identifier of the plot where the building is located;
e) the geographical boundary of the building (track polygon) or GPS coordinates of the buildings, without defined boundaries;
ë) address of the building;
f) the total number of floors of the building (specifying the number of floors above and below ground level);
g) type of building (single-unit or multi-unit building);
gj) data on the construction permit and property, provided for in the electronic permit system (e-Permit).
2. Data for the building unit include:
a) the unique technical identifier that the building unit has in the Central Register of the Immovable Property Database (Fiscal Cadastre);
b) the property number of the building unit in the cadastral register;
c) the address of the building unit;
ç) the floor where the building unit is located (applicable to multi-unit buildings);
d) the area of the building unit in square meters;
dh) the category of the building;
e) value category;
ë) use of the building unit (more detailed information, when available, on the manner of use of building units that are part of broad value categories, such as the value category, buildings serving trade and services, such as hotels, restaurants, shops);
f) the reference price of the value area where the building unit is located;
g) privatization status, if the building unit is a dwelling (privatized dwelling or non-privatized dwelling);
gj) construction status (completed building or unfinished building);
h) damage status of the building unit (damaged or undamaged by force majeure);
i) the taxable value (tax base) of the building unit;
j) the applicable tax rate;
k) the tax calculated for the building unit;
l) tax year;
ll) data on other tax liabilities (unpaid taxes from previous tax years, fines and late payment interest), related to the building unit;
m) whether or not the building unit is exempt from taxes and the reason for the exemption, if the unit is exempt;
n) partial relief/exemption from the obligation to pay the tax, as well as its duration, in cases of application of point 5, article 21, of law no. 9632, dated 30.10.2006, “On the local tax system”, as amended.
Article 5
Taxpayer data
1. Taxpayer data includes:
a) the unique technical identifier that the taxpayer has in the Central Register of the Immovable Property Database (Fiscal Cadastre);
b) for individuals and natural persons:
i. personal identification number (for individuals);
ii. name, patronymic and surname (for individuals);
iii. gender (for individuals);
iv. the unique entity identification number (NUIS) and the name of the natural person (if the data specified in subsections “i” and “ii” of this letter are not available for the individual taxpayer).
c) for legal entities:
i. unique entity identification number (NUIS);
ii. the name of the legal entity.
ç) the taxpayer's address;
d) the legal status of the taxpayer:
i. owner;
ii. developer;
iii. user.
dh) the taxpayer's taxable share (the taxable share of the building unit);
e) data on non-profit organizations, provided in the electronic register of non-profit organizations;
ë) the data of the applicant for a construction permit, as a commercial entity, individual, institution, provided for in the electronic permit system (e-Permit);
f) data on the taxpayer's tax obligations;
g) data on payments made to fulfill tax obligations;
gj) data on refunds made to the taxpayer for overpaid tax liabilities.
Article 6
Primary data and secondary data
1. Primary data includes:
a) the unique technical identifier that buildings have in the Central Register of the Immovable Property Database (Fiscal Cadastre);
b) the unique technical identifier that the building unit has in the Central Register of the Immovable Property Database (Fiscal Cadastre);
c) the unique technical identifier that the taxpayer has in the Central Register of the Immovable Property Database (Fiscal Cadastre);
ç) value zones, including geographical boundaries, unique identifiers and reference prices for each of them;
d) the unique identifier of the value zone where the building is located;
dh) the tax base (taxable value) for building units;
e) applicable tax rates for:
i. building units that are used/exploited for residential purposes;
ii. building units used/exploited for economic activity;
iii. unfinished buildings.
ë) the tax year;
f) whether or not the building unit is exempt from taxes and the reason for the exemption, if the unit is exempt;
g) partial relief/exemption from the obligation to pay the tax, as well as its duration, in cases of application of point 5, article 21, of law no. 9632, dated 30.10.2006, “On the local tax system”, as amended;
gj) applicable late payment interest and penalties;
h) tax obligations, payment deadlines and payments made for their fulfillment;
i) data on other tax liabilities (unpaid taxes from previous tax years, fines and late payment interest), related to the building unit;
j) refunds made for overpaid tax liabilities;
k) presumed factors used to determine the tax base and tax rate, in cases where the necessary data are missing;
l) data on the taxpayer's tax obligations;
ll) data on payments made to fulfill tax obligations;
m) data on refunds made to the taxpayer for overpaid tax liabilities;
n) the damage status of the building unit (damaged or undamaged by force majeure).
2. Secondary data are data that are obtained from another database, where they are primary and with which the Central Register of the Immovable Property Database (Fiscal Cadastre) interacts and they are:
a) buildings and building units;
b) owners, developers and users of building units, in order to determine tax liability, tax obligations and tax exemptions;
c) geographical boundaries and unique identifiers (numbers) of parcels;
ç) geographical boundaries and unique identifiers (numbers) of cadastral areas and blocks;
d) administrative boundaries, names and numbers of municipalities and administrative units within them;
dh) the name of the municipality where the building is located;
e) the name of the city and the name/number of the administrative unit where the building is located;
ë) the geographical boundary of the building (track polygon) or the GPS coordinates of the buildings, without defined boundaries;
f) address of the building and the building unit;
g) the total number of floors of the building (specifying the number of floors above and below ground level), as well as the floor on which the building unit is located (applicable to multi-unit buildings);
gj) type of building (single-unit or multi-unit building);
h) the property number of the building unit in the cadastral register;
i) the area of the building unit in square meters;
j) the category of the building;
k) privatization status, if the building unit is a dwelling (privatized dwelling or non-privatized dwelling);
l) construction status (completed or unfinished building);
ll) data on the construction permit and property, provided for in the electronic permit system (e-Permit);
m) for individuals and natural persons:
i. personal identification number (for individuals);
ii. name, patronymic and surname (for individuals);
iii. gender (for individuals);
iv. the unique entity identification number (NUIS) and the name of the natural person (if the data specified in subsections “i” and “ii” of this letter are not available for the individual taxpayer).
n) for legal entities:
i. unique entity identification number (NUIS);
ii. the name of the legal entity.
nj) the taxpayer's address;
o) the legal status of the taxpayer:
i. owner;
ii. developer;
iii. user.
p) the taxpayer's taxable share (taxable share of the building unit);
q) data on non-profit organizations, provided for in the electronic register of non-profit organizations;
r) the data of the applicant for a construction permit, as a commercial entity, individual, institution, provided for in the electronic permit system (e-Permit).
CHAPTER IV
AUTHORITIES RESPONSIBLE FOR DATA MANAGEMENT IN THE CENTRAL REGISTRY OF THE REAL ESTATE DATABASE (FISCAL CADASTRE) AND THE RELEVANT RESPONSIBILITIES
Article 7
Rights and responsibilities of the General Directorate of Wealth Tax for data management
1. In the exercise of its duties, in function of the data recording process, the DPTP performs the following actions:
a) Records and updates data for value areas;
b) Records and updates the applicable tax rates for each municipality;
c) Records and updates the presumed factors used to determine the tax base (taxable value) and the tax rate, in order to calculate the tax on the building;
ç) Records and updates the data of users of the information system of the Central Register of the Immovable Property Database (Fiscal Cadastre);
d) Records and updates applicable late payment interest and penalty rates;
dh) Records and updates deadlines for payment of building tax.
2. In addition to what is provided for in point 1 of this article, the DPTP also carries out the following responsibilities:
a) Leads, assists and monitors municipalities in the process of registering, updating and correcting data in the Central Register of Immovable Property Database (Fiscal Cadastre);
b) Provides users of the Central Register of Immovable Property Database (Fiscal Cadastre) information system with access codes and makes user (access) credentials available to them.
3. The DTPT is the sole provider of data contained in the Central Register of the Immovable Property Database (Fiscal Cadastre).
Article 8
Municipality rights and responsibilities for data management
In the exercise of its duties, in function of the data recording process for the administration of taxes on building units within its territory, the municipality:
a) records the data recorded in the Central Register of the Immovable Property Database (Fiscal Cadastre);
b) corrects, in accordance with administrative decisions or final judicial decisions, the relevant data in the Central Register of the Immovable Property Database (Fiscal Cadastre);
c) corrects, in accordance with the recommendation of the DPTP or on its own initiative, the relevant data, after ascertaining inaccuracies.
CHAPTER V
INTERACTION WITH OTHER DATABASES AND COOPERATION WITH INFORMATION PROVIDERS
Article 9
Interaction with other databases
1. The Central Register of the Immovable Property Database (Fiscal Cadastre) interacts through the interaction platform with the following databases:
a) The Real Estate Registry, administered by the State Cadastre Agency;
b) The National Civil Status Registry, administered by the General Directorate of Civil Status;
c) The National Address Register, administered by the General Directorate of Civil Status;
ç) Commercial Register, administered by the National Business Center;
d) The National Geoportal, administered by the State Authority for Geospatial Information;
dh) National Electronic Registry of Economic Assistance, administered by the State Social Service;
e) Social Insurance and Pensions Registry, administered by the Social Insurance Institute;
ë) The customer register, administered by the Electricity Distribution Operator;
f) Electronic tax system (E-TAX), administered by the General Directorate of Taxation;
g) The electronic permit system (e-Permit), administered by the Territorial Development Agency;
gj) The electronic register of non-profit organizations, administered by the Court of First Instance of General Jurisdiction of Tirana.
CHAPTER VI
ACCESS LEVEL OF THE CENTRAL REGISTRY OF THE REAL ESTATE DATABASE (FISCAL CADASTRE)
Article 10
Level of access to the Central Register of the Immovable Property Database (Fiscal Cadastre) by the General Directorate of Property Tax
1. The DPTP, in its capacity as the administrative institution, has the right to read and control all data recorded in the Central Register of the Immovable Property Database (Fiscal Cadastre), as well as the right to delete or modify the data specified in point 1, Article 7, Chapter IV, of this decision.
2. The DPTP has the right to insert and modify the data specified in Article 11 of this Chapter, provided that these rights are exercised based on a request and prior authorization from the relevant municipality and are properly documented. The DPTP exercises the right to insert and modify the data specified in Article 11 of this Chapter, within the framework of its supporting/assisting role and only in those cases when the municipality, due to technical problems, precisely documented, cannot insert or modify the data specified in Article 11 of this Chapter, in the Central Register of the Immovable Property Database (Fiscal Cadastre).
Article 11
Level of access to the Central Register of Immovable Property Database (Fiscal Cadastre) by the municipality
The Municipality has the right to read, delete or modify only the data recorded in the Central Register of the Immovable Property Database (Fiscal Cadastre) for immovable properties located in its territory, taxpayers, relevant tax obligations and other related data, except for those specified in point 1, Article 7, Chapter IV, of this decision, for which the Municipality exercises the right to read and not the right to delete or modify its own data.
Article 12
Level of access to the Central Register of Immovable Property Database (Fiscal Cadastre) by public authorities
The public authorities mentioned in Annex No. 1, which is attached to this decision and is an integral part thereof, have the right to read and use the data recorded in the Central Register of the Immovable Property Database (Fiscal Cadastre), as users of this register and to consult the data of this register, as well as to print extracts.
Article 13
Audit trail for user actions in the Central Register of Immovable Property Database (Fiscal Cadastre)
All user actions in the Central Register of the Immovable Property Database (Fiscal Cadastre) are recorded as an audit trail to ensure that data is read only for the purposes of fulfilling functional tasks, in accordance with applicable legislation.
CHAPTER VII
FINAL PROVISIONS AND TERMINATIONS
Article 14
Final provisions
1. Municipalities are obliged to administer the building tax in the Central Register of the Immovable Property Database (Fiscal Cadastre), starting from February 10, 2026.
2. Decision no. 273, dated 16.5.2018, of the Council of Ministers, “On the establishment of the Central Database Register for the Calculation of the Local Immovable Property Tax “building” (Fiscal Cadastre)”, is repealed.
3. The Ministry of Finance, the Minister of State for Local Government, the National Agency for the Information Society, the General Directorate of Wealth Tax, municipalities, the State Agency for Cadastre, the General Directorate of Civil Status, the National Business Center, the State Authority for Geospatial Information, the Social Security Institute, the Electricity Distribution Operator, the General Directorate of Taxation, the Territorial Development Agency and the institutions specified in Annex No. 1 are charged with the implementation of this decision.
This decision enters into force upon publication in the "Official Gazette".
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