The construction sector is one of the main sectors of the Albanian economy, which, during the last 20 years, has experienced the greatest economic growth. In 1991 this sector has contributed by 2.5% to the GDP, in 2006 by 4.9%, while in 2008, this sector has contributed by 14.9% to the national GDP. The relevant legislation has played an important role in the development of this sector. The applied laws have tried to maintain at low levels the real estate prices and to transform such a problematic sector, with reference to fiscal evasion and informality, into an easily controllable sector. The taxes applied in the construction sector are the same as in other economic sectors, although the taxation management in the construction sector, except for those common principles that regulate the tax management in general, is based on some specific rules related to the characteristics of this sector. Increase the level of taxation on the transfer of ownership to the extent of 10%, paralyzed the housing market by reducing the number of sales, especially of real estate old, previously this was 0.3-5% of sales value.