Tax on rent: how to pay in 2026 (the facts)

If you rent out a property in Tirana, tax on rental income is a legal obligation you need to understand well. Many landlords ask: how much do you pay, how do you declare it, and what happens if you don't? Here are the concrete facts for 2026.

How much is the tax on rent?

The current rate for tax on rental income is 15% of gross income. This means that if you receive rent during the year, 15% of that amount goes to the state as tax.

Example: if you receive 500,000 lekë in rent per year, you'll pay 75,000 lekë in tax (500,000 × 15%).

This tax applies regardless of whether the rent is for residential or business purposes, and there's no difference between individual tenants or companies.

How is the tax declared in DRT?

Declaration is made through the Income and Property Declaration (DRT), which must be submitted every year by April 30 for the previous year. Here are the steps:

• Register on e-Albania — if you haven't already, you'll need access to the tax portal.
• Complete the rental income section — enter the total amount of rent you received during the year.
• The system automatically calculates 15% — the amount you need to pay appears automatically.
• Pay within the deadline — you can do it online or at bank branches.

If you're a landlord renting through our platform, keeping accurate records of contracts and rental payments will help you greatly at declaration time.

What happens if I don't declare?

Failure to declare rental income has consequences:

• Administrative fines — from 10,000 to 1,000,000 lekë, depending on the case.
• Late payment interest — on the undeclared amount, for the period you haven't paid.
• Legal problems — in serious cases, there may also be criminal liability.

Tax authorities are increasingly cross-checking data — notarized contracts, water and electricity bills, bank payments — so declaring is safer and simpler than avoiding the obligation.

Are there exemptions or reliefs?

Currently, Albanian law does not provide exemptions from rental tax for individuals. All landlords who receive rental income must pay 15%, regardless of whether it's one property or multiple properties.

Reliefs may exist only in specific administrative cases, but these need to be evaluated case by case with an accountant or the Tax Directorate.

How to organize yourself as a landlord?

Here are some practical tips to better manage your tax obligations:

• Keep a file with all contracts — even old ones, for any inspection.
• Record every payment — better through bank or transfer than cash without proof.
• Set aside a quota — each month keep 15% of the rent for the annual tax.
• Consult an accountant — especially if you have more than one rental property.

If you're looking for reliable tenants, our listings offer access to candidates' full profiles, helping you choose better and avoid payment delays.

Conclusion

Rental tax in 2026 remains 15% of income, and declaration is made annually through DRT by April 30. The process isn't complicated, but it requires organization and accuracy. By respecting the obligation, you avoid fines and live more peacefully as a landlord. If you have specific questions, consult a tax professional or the Regional Tax Directorate.