If you are a foreign national earning passive income sourced within the Republic of Albania (such as dividends, interest, or royalties), you are liable to pay tax in Albania.
If you qualify for benefits under an existing Double Taxation Treaty, the tax rate applied in Albania will be the one specified in that specific agreement.
If you are a foreign national working in Albania, your tax liability depends on your duration of stay: whether it is temporary or continuous.
If your stay is temporary and you remain in Albania for less than 183 days within a calendar year, you will be considered a non-resident for tax purposes in Albania. Furthermore, if your employer is a non-resident and your remuneration is not derived from a permanent establishment or a fixed base that the employer maintains in Albania, your employment income will be taxed only in your country of residence.
The above conditions must be met simultaneously. If any of these conditions are not fulfilled, your employment income will be subject to taxation in Albania.
Nëse qëndroni më shumë se më shume 183 ditë brenda një viti do të jeni rezident për qëllime tatimore në Shqipëri.
If you are a student or attending training/qualification courses in Albania, your income will not be taxable in Albania, provided the source of that income is outside the territory of the Republic of Albania.
If you are a foreign national and own real estate in Albania, any income derived from that property—whether through direct use, rental, or any other form of exploitation—will be taxable in Albania.
Source: General Directorate of Taxes.