Albania Tax & Investment Guides
16 guides covering Albanian taxation, progressive personal income tax 0-23%, corporate income tax 15%, VAT 20%, social security contributions, property transfer fees, and cross-border rules for residents and non-residents.
Personal Tax & Residency
Progressive IIT 0-23%, 183-day residency, tax filing, and cross-border rules
Albania Cross-Border Tax Guide: WHT, DTTs, Transfer Pricing 2026
Albania cross-border taxation — withholding tax on dividends 8%, interest 15%, royalties 15%, double taxation treaties 35+, transfer pricing rules, and compliance for 2026.
Albania Personal Tax Guide: Progressive IIT 0-23% 2026
Albania personal income tax — progressive 0-23% rates, ALL 60K/month threshold, social security deductions, and tax credits for 2026.
Albania Tax Filing Guide: DPT Portal, Deadlines 2026
Albania tax filing — DPT e-Tax portal, individual filing deadline April 30, corporate filing March 31, VAT monthly/quarterly, penalties, and compliance for 2026.
Albania Tax Residency Guide: 183-Day Rule, DTTs 2026
Albania tax residency — 183-day physical presence test, residency criteria for individuals and companies, double taxation treaties with 35+ countries, and implications for 2026.
VAT & Indirect Tax
VAT 20% standard, 6% tourism/hospitality, 0% exports
Business & Corporate Tax
CIT 15% standard, 0% micro-enterprises, 5% small business, IT incentives
Albania Corporate Tax Guide: CIT 15%, Micro 0%, Small 5% 2026
Albania Corporate Income Tax — 15% standard rate, 0% for micro-enterprises under ALL 5M revenue, 5% for small businesses ALL 5-14M, IT incentives, and compliance for 2026.
Albania IT Sector Tax Guide: Incentives, Simplified Freelancer Tax 2026
Albania IT sector tax incentives — reduced CIT for software/innovation, simplified freelancer tax 0-5% revenue-based, IT park benefits, and digital nomad opportunities for 2026.
Investment & Savings
CGT 15% real estate <3yr, 0% shares, investment income, crypto, pensions
Albania Capital Gains Tax Guide: 15% Real Estate, 0% Shares 2026
Albania capital gains tax — 15% on real estate gains within 3 years of purchase, 0% after 3 years, 0% on shares and securities, exemptions, and reporting for 2026.
Albania Crypto Tax Guide: CGT, Income, CIT 2026
Albania cryptocurrency taxation — crypto gains taxed as CGT (15% real estate equivalent) or income (0-23% IIT), corporate crypto at 15% CIT, mining, staking, and DeFi rules for 2026.
Albania Investment Income Guide: Dividends 8%, Interest 15%, Royalties 15% 2026
Albania investment income taxation — dividends 8% WHT (non-residents), interest 15% WHT (non-residents), royalties 15% WHT, exemptions for residents, and treaty relief for 2026.
Albania Pension Guide: Social Pension, Private Schemes, Retirement Age 2026
Albania pension system — state social pension (pay-as-you-go), private pension schemes, retirement age 65/61, contribution requirements, and pension taxation for 2026.
Property & Wealth Tax
Transfer tax 0-2%, no annual residential tax, no wealth tax, rental income
Albania Inheritance & Gift Tax Guide: No Inheritance Tax, No Gift Tax 2026
Albania inheritance and gift tax — no inheritance tax, no gift tax, no estate tax. Tax-free transfers to heirs and beneficiaries. Comparison with regional countries for 2026.
Albania Property Tax Guide: Transfer Tax 0-2%, No Annual Residential Tax 2026
Albania property tax — transfer tax 2% non-residential / 0-0.5% residential sliding, no annual property tax on residential property, agricultural land tax, and registration fees for 2026.
Albania Rental Income Guide: IIT Rates, Deductions 2026
Albania rental income taxation — taxed at progressive IIT rates 0-23%, allowable deductions (maintenance, management, mortgage interest), and compliance for landlords in 2026.
Albania Wealth Tax Guide: No Wealth Tax, No Net Worth Tax 2026
Albania wealth tax — no wealth tax, no net worth tax, no solidarity tax. Albania does not impose any recurring tax on individual or corporate net worth for 2026.
Employment & Social Charges
Social contributions EE ~11.2%, ER ~16.7%, pension system
Tools & Calculators
Albania Salary Calculator
IIT 0-23% progressive rates
Albania VAT Calculator
VAT 20% standard, 6% reduced
Albania Corporate Tax Calculator
CIT 15%, micro 0%, small 5%
Albania Capital Gains Calculator
15% on real estate <3yr
Albania Property Tax Calculator
Transfer fees 0-2%
Compound Interest Calculator
Project investment growth over time
Mortgage Calculator
Estimate monthly mortgage payments
Budget Calculator
50/30/20 budgeting tool