All those who let out apartments or villas for rent will have to register with the National Business Center and be provided with the categorization certificate from the Ministry of Tourism.
Their income from the comercial activity will be taxed with 15% profit tax.
The government has issued for consultation a new draft law which regulates the market of renting houses, since the data show that there are about 14 thousand houses in Albania listed on the AirBNB platform this year, that currently do not pay any tax.
According to the new draft, every accommodation structure during the exercise of the activity has the obligation to carry out the electronic registration of customers with data on the number of visitors, nights of stay, citizenship, residence, gender and age.
Entities that do not comply with the law will be fined 20,000 to 50,000 ALL for those with 1-5 rooms. Those who rent up to 15 rooms will be fined 100,000 ALL for non-compliance.
The law also establishes new rules for ‘agro-tourism accomodation’, requiring them to be provided with a categorization certificate from the Ministry of Tourism for the construction and exercise of the activity. Also, tour operators and guides must be equipped with licenses, otherwise the fines range from 100-300 thousand ALL.
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