Albania
Southern Europe · AL · 43 treaties
What are the main tax rates in Albania?
Albania has a 15% corporate tax rate and a top personal income tax rate of 23%. The standard VAT rate is 20%.
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 |
Common questions
- How long does it take to become a tax resident in Albania?
- You can become a tax resident in Albania after spending 183 days there.
- What is Albania's tax treatment of cryptocurrency?
- Cryptocurrency in Albania is taxed as capital gains with a headline rate of 15%.
- Does Albania have a tax treaty network?
- Yes, Albania has 43 tax treaties.
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 (51)
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 | 8% | 5% | 5% |
| Belgium | 8% | 5% | 5% |
| Bosnia and Herzegovina | 8% | 10% | 10% |
| Bulgaria | 8% | 10% | 10% |
| China | 8% | 10% | 10% |
| Croatia | 8% | 10% | 10% |
| Czechia | 8% | 5% | 10% |
| Egypt | 8% | 10% | 10% |
| Estonia | 8% | 5% | 5% |
| Finland | 8% | 5% | 5% |
| France | 8% | 10% | 5% |
| Germany | 8% | 5% | 5% |
| Greece | 5% | 5% | 5% |
| Hungary | 8% | — | 5% |
| Iceland | 8% | 10% | 10% |
| India | 8% | 10% | 10% |
| Ireland | 8% | 7% | 7% |
| Israel | 8% | 10% | 5% |
| Italy | 8% | 5% | 5% |
| Japan | — | — | — |
| Jordan | — | — | — |
| Kosovo | 8% | 10% | 10% |
| Kuwait | 8% | 10% | 10% |
| Latvia | 8% | 10% | 5% |
| Lithuania | — | — | — |
| Luxembourg | 8% | 5% | 5% |
| North Macedonia | 8% | 10% | 10% |
| Malaysia | 8% | 10% | 10% |
| Malta | 8% | 5% | 5% |
| Moldova | 8% | 5% | 10% |
| Montenegro | — | — | — |
| Morocco | 8% | 10% | 10% |
| Netherlands | 8% | 10% | 10% |
| Norway | 8% | 10% | 10% |
| Poland | 8% | 10% | 5% |
| Portugal | — | — | — |
| Qatar | 5% | 5% | 6% |
| Romania | 8% | 10% | 15% |
| Russia | 8% | 10% | 10% |
| Saudi Arabia | 5% | 6% | 8% |
| Republic of Serbia | — | — | — |
| Singapore | 5% | 5% | 5% |
| Slovakia | 8% | 10% | 8% |
| Slovenia | 8% | 7% | 7% |
| Spain | 8% | 6% | 0% |
| Sweden | 8% | 5% | 5% |
| Switzerland | 8% | 5% | 5% |
| Turkey | 8% | 10% | 10% |
| United Arab Emirates | 8% | — | 5% |
| United Kingdom | 8% | 6% | — |
| South Korea | 8% | 10% | 10% |