
Residents of Tirana and Saranda have the highest burden of taxation from local taxes and fees, and on the other hand, the municipalities of Dibra and Kukës have the lowest burden of paying local taxes for 2023, Altax calculations show.
In Tirana, the amount of local taxes and fees was 18,296 thousand ALL per inhabitant in 2023, second was Saranda with 16,050 ALL per inhabitant and then Gjirokastra with 14,492 ALL per inhabitant and Kukës with 3530 ALL tax and fee per inhabitant.
On the other side, Dibra had the lowest level with 2383 ALL taxes and fees per resident in 2023, followed by Kukësi with 3530 ALL tax and fees per resident. (see the chart below).
According to ALTAX, only 4 taxes in Tirana meet 67% of the tax burden. In addition to these, another tax burden with an impact on businesses and families is the set of fees for environmental protection and greening, which are 15% of the total tax burden. The rest of the taxes and fees together account for 18% of the total tax burden.
In an analysis of the distribution of the tax burden by the Municipality of Tirana, it can be seen that there is a very large burden of taxes related to the construction process and product, from which more than 2/3 of the tax revenue is provided.
"If we calculate the cost of governance of the municipality of Tirana in 2023, it reaches 1/3 of the total expenses. The most important expenditure towards the community in 2023 continues to be for rural roads and urbanization, which receives 21% of the municipality's expenditure in 2023" Analyzes ATAX.
Payments for the pre-school and pre-university education system account for 17% of the annual budget expenditures of the municipality. Waste management, which has its main source of funding from environmental fees, consumes up to 8% of the municipality's budget.
For social housing, the municipality's budget directly spends up to 7% of all expenditures made by the municipality per year. Social protection has a dedicated fund equal to 1% of the total municipal budget. In terms of culture and art, it can be seen that the municipality spends 4% of its budget.
The support of the municipality for the economy of the city and for the protection of the consumer and the development of the markets for sale is dedicated 3% of the entire budget of the municipality. Fire protection has a dedicated budget to be spent at the level of 4% of the total expenses of the municipality. At the end of the expenses as dedicated funds are those planned for agriculture, forests and pastures, which are 0.2% of the total budget of the municipality.
