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AL

Albania

Southeast Europe ALL

AL · ALB · #140 · 15 cities

Nomad score 60/100 Compare
Top income tax 23.0% Worldwide system
Corporate tax 15.0%
TVSH 20.0% standard rate
Tax residency 183 days 45 tax treaties

Albania tax profile

Data year: 2026

Tax system
Worldwide Worldwide taxation for residents on employment, business and investment income. Employment income is taxed at 13% on annual income up to ALL 2,040,000 and 23% above (from 1 January 2025). Business profit for individuals is taxed at 15% up to ALL 14 million and 23% above, with a 0% rate on gross business income up to ALL 14 million through 31 December 2029. Headline corporate tax is 15% on taxable profit above ALL 14 million; companies with annual taxable profit not exceeding ALL 14 million pay 0% CIT through 31 December 2029.
Top PIT rate
23.0%
Corporate tax rate
15.0%
TVSH
20.0%
Capital gains tax
15.0% 15% on capital gains for individuals and companies. Investment income other than dividends is taxed at 15%; dividends at 8%.
Social security (employee)
11.2%
Social security (employer)
16.7%
Social security cap (annual)
ALL 2,236,992
Dividend withholding
8.0%
Interest withholding
15.0%
Royalty withholding
15.0%
Inheritance tax
15.0%
Treaty count
45
Tax authority: Drejtoria e Përgjithshme e Tatimeve Website

Income tax brackets

Personal income
Personal income brackets
Bracket min Bracket max Rate USD equivalent
ALL 0 ALL 2,040,000 13.0% $0 – $21,935
ALL 2,040,000 and above 23.0% $21,935 +
Local currency: ALL

Tax flags

Participation Exemption

Tax residency

Days threshold
183 days
Residency rules
Resident with a permanent home in Albania, or present more than 183 days in the calendar year (consecutive or not). Centre of vital interests and certain self-employed registration rules also apply. Non-resident artists may be non-resident for 24 months from first entry. Treaty tie-breaker rules override where applicable.
Exit tax
Yes 15% on deemed disposal when a resident company ceases Albanian tax residence or transfers assets from head office to a foreign PE in exit cases described in law.
CFC rules
Yes Residents may be taxed at 15% on passive income from controlled foreign entities when passive profits are at least 30% of CFC profit.

Filing information

Fiscal year
01-01 – 12-31
Filing deadline
March 31
Annual personal return due 31 March for taxpayers who must file (e.g. total taxable income above ALL 1.2 million, untaxed income above ALL 50,000, or multiple employers). Corporate return and final CIT payment also due 31 March. Monthly PIT and social security withheld by employers by the 20th of the following month.

Sources

Change history

    • Brackets updated

    Refreshed 2026 data year, employment PIT brackets, verified date, social security cap, exit tax/CFC/participation/inheritance flags, prose sections and sources (https://taxsummaries.pwc.com/albania, https://www.deloitte.com/content/dam/assets-shared/docs/services/tax/2026/dttl-tax-albaniahighlights-2026.pdf, https://www.tatime.gov.al/eng/c/4/96/108/tax-on-personal-income)

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