🇦🇱 Albania Tax Guide - Income Tax, Corporate Tax & Special Regimes
🇦🇱 Albania
AL / ALB #140
Nomad Score
61.0
Cities
16
🇦🇱 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.
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 % | USD Equivalent |
|---|---|---|---|
| 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