Taxation

Tax legislation

Tax legislation in Albania is managed through the General Tax Department and is subject to frequent improvements and amendments due to the EU integration process and modernization of the Albanian public administration.

Tax and tariff regime in the Republic of Albania consist in a package of laws, directives, regulations and tax agreements displaying a complete review of all levels of calculations, procedures, methods and forms of tax control.12

Legal and/or physical persons in the Republic of Albania are subject to the following taxes:

1. According to Law no. 8438, dated 28.12.1998 «On the personal income tax» (as amended), personal income from employment are taxed according to the following scheme: for salaries up to 10,000 ALL tax is 0%; salaries to 30,000 ALL tax is 10% of the amount over 10,000 ALL; salaries over 30,000 ALL tax is 10% of the amount over 0 ALL.

2. Unless otherwise foreseen by law no. 7928, dated 27.04.1995 «On value added tax» (as amended).

Tax Tax rate
Tax on Profit 10%
Personal Income Tax 10%
Source Tax 10%1
Value Added Tax 20%2
Tax on immovable property Tax level for buildings is between 5 - 200 ALL/m2/ year according to the type of buildings and the area where it is located. Tax level for agricultural land is between 700 - 5600 ALL/ha/year according to the category of land and district where it is located.
Excise duty Levied on coffee, beer, wine, alcohol and alcoholic drinks, tobacco and its by-products, oil and their by-products, fireworks, tires, cells and primary batteries, packaging, incandescent lamps.

More detailed information on tax legislation in Albania, can be found in the web page of the General Tax Department www.tatime.gov.al.


1. According to Law no. 8438, dated 28.12.1998 «On the personal income tax» (as amended), personal income from employment are taxed according to the following scheme: for salaries up to 10,000 ALL tax is 0%; salaries to 30,000 ALL tax is 10% of the amount over 10,000 ALL; salaries over 30,000 ALL tax is 10% of the amount over 0 ALL.

2. Unless otherwise foreseen by law no. 7928, dated 27.04.1995 «On value added tax» (as amended).

GREEK LAW DIGEST REPUBLIC OF ALBANIA MINISTRY OF INTEGRATION Union of Chambers of Commerce and Industry of Albania
Nomiki Bibliothiki ALBANIA INVESTMENT DEVELOPMENT AGENCY Foreign Investors Association of Albania
     

 

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