Europe
Albania: tax at a glance
Personal tax is progressive up to 23%, with a 15% corporate tax, 20% VAT and a low 8% dividend tax.
Worldwide (residence-based)
Last verified
Ways to relocate to Albania
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 23%Progressive rates of 0% / 13% / 23%, with the top rate applying above ALL 60,000/month.
- Corporate income
- 15%
- Capital gains
- 15%
- VAT / TVSH
- 20%
- Dividends (WHT)
- 8%
- Interest (WHT)
- 15%
- Royalties (WHT)
- 15%
- Social security (employee)
- ~11.2%, made up of 9.5% social security and 1.7% health
- Social security (employer)
- ~16.7%
- Wealth tax
- None
- Inheritance / estate
- None, since transfers within the family are exempt, though property transfer tax still applies
- Property tax
- Building tax of 0.05-0.2% of value, set by municipalities
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
A special regime for new arrivals
Self-employed and small business income is taxed at 0% up to ALL 14m, roughly EUR 135k, until 31 December 2029. The Constitutional Court restored this rate. There is also a carve-out from disguised-employment reclassification for those who serve exclusively non-resident clients.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.