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Albania Income Tax Rate for 2017, 2016, 2015, 2014, 2013


Albania Personal Income Tax Rate 2015

Residents are subject to tax on their worldwide income. Non-residents are taxed on their Albanian-source income only. Income tax is assessed in the tax year on a current year basis.

Income from salaries and other compensations deriving from labour agreements



Taxable Income (ALL) Tax Rate

0 to 30,000




30,001 to 130,000


13% of the amount exceeding ALL 30,000


Over 130,000


13,000 ALL +23% of the amount exceeding ALL 130,000


Other Kinds of Income




Albania Taxable Incomes


Type of Income


Taxable Amount


Income from salaries and other compensations deriving from labour agreements




Income from rental or other profits arising from real property




Income derived from transfers of ownership rights over immovable property




Income derived from transfers of quotas and shares




Interest income derived from bank deposits and securities




Income from dividends or other type of profit distribution




Income from Copyrights or Royalties




Capital gains




Income derived from gambling and other games of chance




Other income not identified in any of the above forms




Albania Exempt Income

Type of Income Exempt %

Incomes received as a result of being insured in the social and health insurance schemes




Student scholarships




Incomes from expropriations




Incomes which are exempted according to international treaties ratified from the Parliament of Albania




Financial compensations to former political prisoners and former proprietors




Life and health contributions paid by the employers




Judicial compensations




Prizes received from the government for achievement in science, sport or culture.




Albania Deductible Expenses


Expenses Type


Exempt %


Interests on loans taken for the education of dependent family members;




Health care expenses for medical treatment that are not covered by the health insurance




The total of deductible expenses cannot exceed the amount of total taxable incomes.

Social Security and Health Insurance Contributions

Mandatory social security and health insurance contributions are due on employment, civil and management income. The Social Security Contribution is calculated on a monthly gross salary, from a minimum amount of ALL 22,000 to a maximum amount of ALL 97,030 (approximately EUR693). The Health Insurance Contribution is calculated on a monthly gross salary.

Self-employed must pay social security contribution calculated on the minimum salary of ALL 22,000 and health insurance contribution on the minimum salary of ALL 44,000. Contribution rates are as follows:



Contribution Type




Self Employed






Social Security Contribution








Family Health Contribution








Albania Simplified Profit Tax on Small Business

Resident companies or sole traders that have an annual turnover which does not exceed the amount of ALL 8,000,000 (approximately EUR 57,000) are subject to simplified profit tax on small business.


Albania Small Business Tax Rates 2015


Annual Turnover (ALL)


Tax Rate


0 to 2,000,000


All 25000


2,000,001 to 8,000,000


7.5% (But not less than ALL 25,000)


Albania Corporate Income Tax Rate 2015

Resident companies are subject to corporate income tax on their worldwide income, while non-resident companies are taxed only on their income derived from sources in Albania. Resident companies or sole traders that have an annual turnover higher than ALL 8,000,000 (EUR 57,000) are subject to corporate income tax. Capital gains, dividends, interests, royalties are included in the income of companies and are taxed as part of corporate income tax. Income tax is assessed on a current year basis.



Tax residency is established when a company has been incorporated in Albania or has a permanent establishment or the management and control is exercised in Albania.


Tax Rates

Since January 1 2008, Albania applies a flat tax system.

The standard rate is 15%.


Taxable Income

Under Albanian law, the tax is imposed over the annual net profit, which is determined based on the Financial Statements prepared according to the requirements of the Law ?On Accounting and Financial Statements?.


Albania Income Tax Rates 2014 and Deductions

Albania Income Tax Rate for Individual Tax Payers

Lowest Individual Tax Rate is 13% and Highest Rate is 23%


Taxable Income (ALL)


Tax Rate


0 to 30,000




30,001 to 130,000


13% of the amount exceeding ALL 30,000


Over 130,000


13,000 ALL +23% of the amount exceeding ALL 130,000


Other Kinds of Income




The following individuals are considered resident for tax purposes in Albania:

Individuals who have a permanent residence, family or vital interests in Albania.

Albanian citizens serving in a consular, diplomatic or similar position outside Albania.

Individuals who reside in Albania consecutively or non consecutively for at least 183 days during a tax year, regardless of their nationality or country of vital interests. The calculation of the residence period in Albania includes all of the days of physical presence, including holidays.


Corporate Tax Rates in Albania

Corporate Tax Rate in Albania is flat Rate of 10%


Capital Gains Tax in Albania

All earned income in Albania from capital gains in business is taxed the same as regular income and charge a flat tax rate of 10%.


Albania Dates of filing Tax Returns / Reporting and Payment

The tax year in Albania is the calendar year.

Employers must withhold personal income tax from wages and compensation paid, and they must pay the withholding tax to the tax administration by the 20th day of the following month. Employers must maintain records of payments in accordance with instructions issued by the Ministry of Finance.

Individuals earning income of ALL 2 million or more must file a personal income tax return for the preceding year by 30 April. Income taxed at source must also be declared, but no personal income tax is calculated on such income.


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