Top income tax
23.0%
Worldwide system
Corporate tax
15.0%
TVSH
20.0%
standard rate
Tax residency
183 days
44 tax treaties
Albania tax profile
Data year: 2025
- Tax system
- Worldwide
- Top PIT rate
- 23.0%
- Corporate tax rate
- 15.0%
- TVSH
- 20.0%
- Capital gains tax
- 15.0% 15% flat on capital gains.
- Social security (employee)
- 11.2%
- Social security (employer)
- 16.7%
- Dividend withholding
- 8.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Treaty count
- 44
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| ALL 0 | ALL 600,000 | 0.0% |
| ALL 600,000 | ALL 2,400,000 | 13.0% |
| ALL 2,400,000 | and above | 23.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if permanent home or present 183+ days in 12-month period
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- PwC Albania Tax Summary (accessed Mar 23, 2026) PIT, CIT, TVSH, social security