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Limited Liability Company (LLC)

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Home Page | How to Register a Business in Albania | Limited Liability Company (LLC)
Limited Liability Company

Short answer

LLC is a limited liability company. The partners are not personally liable for its obligations, and the minimum capital is 100 lek, pursuant to Articles 68 and 70 of Law No. 9901/2008.

  • It is registered online on e-Albania, and the QKB issues the certificate within one day of submitting the application.
  • Profit is taxed at 0.3% on income up to 14,000,000 lekë until December 31, 2029, and at 1.51% above that threshold. Dividends are taxed at 0.81%.
  • Any change, such as the administrator, capital, or shares, is recorded in the QKB.

Verified on from Andi Haxhillari, Certified Accountant. Compared with Articles 68 and 70 of Law No. 9901/2008, Articles 43 and 55 of Law No. 9723/2007, and Articles 24 and 69 of Law No. 29/2023.

LLC is the recommended form when the business carries financial risks, has multiple partners, or aims for growth. Partners are not personally liable for the company's obligations.

✓ Minimum capital: 100 lek ✓ 1 or multiple partners ✓ Capital gains tax: 0% until 2029 ✓ Dividend tax: 8%

What do you find here?

Introduction
Legal meaning

What is a LLC, how do the partners, the assembly, and the manager function? Advantages and disadvantages.

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First step
Initial Registration

Steps on e-Albania, the statute, the founding act, the documents, and what to do after receiving the NIPT.

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During the activity
Changes

How to change the administrator, capital, partners, address, or activity of an LLC at the QKB.

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Transformation
Reorganization

Mergers, divisions, and transformations of business entities: procedures and legal requirements.

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Closing
Deregistration and liquidation

Closure of the LLC: causes of dissolution, liquidation procedure, and the role of the Tax Administration.

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Don't know whether to choose a sole proprietorship or an LLC? Compare both formats—capital, liability, taxation—and when each is preferred.
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See also

Sole Proprietorship NGOs Tax legislation All legal forms

Shall we handle the LLC registration?

AlProfit Consult manages the entire process: from initial consultation and preparing the articles of association to the application and post-registration procedures.

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