- Income tax brackets updated
Refreshed 2026 data year, employment PIT brackets, verified date, social security cap, exit tax/CFC/participation/inheritance flags, prose sections and sources (taxsummaries.pwc.com, deloitte.com, tatime.gov.al)
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
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| ALL 0 | ALL 2,040,000 | 13.0% |
| ALL 2,040,000 | and above | 23.0% |
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
Sources
- PwC Albania Tax Summary (accessed Oct 9, 2026) PIT employment and business rates, CIT, TVSH, withholding, social security, residency, exit tax, CFC
- Deloitte Albania Tax Highlights 2026 (accessed Oct 9, 2026) Cross-check PIT/CIT bands, participation exemption, exit tax, CFC, filing, treaty network
- Drejtoria e Përgjithshme e Tatimeve — tax on personal income (accessed Oct 9, 2026) Official worldwide PIT scope; legacy monthly salary withholding table on site (superseded for annual PIT from 2025)