Albania
Southern Europe · AL · 43 treaties
Tax profile
| Corporate income tax | 15% |
| Withholding — dividends | 8% |
| Withholding — interest | 15% |
| Withholding — royalties | 15% |
| VAT / GST (standard) | 20% |
| Personal income (top rate) | 23% |
| Capital gains | 15% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | Unique Permit for digital nomads |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- >183 days in a calendar year
- permanent home / residence in Albania
- center of vital interests in Albania
Official guidance uses day-count and home/vital-interests tests, not citizenship or domicile. Leaving is relatively easy because the rule is mainly factual: once the person no longer meets the residence/home tests and stays under the day threshold, tax residency ends.
Source: OECD (Albania tax administration information)
Tax treaty network (50)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Austria | — | — | — |
| Belgium | — | — | — |
| Bosnia and Herzegovina | — | — | — |
| Bulgaria | — | — | — |
| China | — | — | — |
| Croatia | — | — | — |
| Czechia | — | — | — |
| Egypt | — | — | — |
| Estonia | — | — | — |
| Finland | — | — | — |
| France | — | — | — |
| Germany | — | — | — |
| Greece | — | — | — |
| Hungary | — | — | — |
| Iceland | — | — | — |
| India | — | — | — |
| Ireland | — | — | — |
| Israel | — | — | — |
| Italy | — | — | — |
| Japan | — | — | — |
| Jordan | — | — | — |
| Kosovo | — | — | — |
| Kuwait | — | — | — |
| Latvia | — | — | — |
| Lithuania | — | — | — |
| Luxembourg | — | — | — |
| North Macedonia | — | — | — |
| Malaysia | — | — | — |
| Malta | — | — | — |
| Moldova | — | — | — |
| Montenegro | — | — | — |
| Morocco | — | — | — |
| Netherlands | — | — | — |
| Norway | — | — | — |
| Poland | — | — | — |
| Portugal | — | — | — |
| Qatar | — | — | — |
| Romania | — | — | — |
| Russia | — | — | — |
| Saudi Arabia | — | — | — |
| Republic of Serbia | — | — | — |
| Singapore | — | — | — |
| Slovakia | — | — | — |
| Slovenia | — | — | — |
| Spain | — | — | — |
| Sweden | — | — | — |
| Switzerland | — | — | — |
| Turkey | — | — | — |
| United Arab Emirates | — | — | — |
| United Kingdom | — | — | — |