- Law No. 9975 of July 28, 2008, “On National Taxes in the Republic of Albania,” as amended, currently establishes 11 different national taxes distinct from ordinary taxes.
- Each national tax has a designated collection agent, which is often not the General Directorate of Taxation but customs, the Directorate of Road Transport Services, or the insurance companies themselves.
- Two taxes that businesses most often forget are the single-use packaging tax and the luxury vehicle tax, because they affect ordinary businesses, not just specific sectors.
- The rates and calculation methods for certain taxes change with periodic guidelines, so specific figures should be verified against the official source before being applied.
Law No. 9975, dated 28.Law No. 9975, dated 28.7.2008, “On National Taxes in the Republic of Albania,” as amended, establishes the types of national taxes and fees applicable in the country, their rates, the procedures for calculation and collection, as well as the obligations of the agents charged with their collection. A national fee is different from a general tax because it is paid for the exercise of a public right or the provision of a public service, not as part of income tax or VAT.
From our daily work, we often see businesses that believe all their taxes go through the General Directorate of Taxation, when in fact some national taxes are collected by customs, by the General Directorate of Road Transport Services, or even by insurance companies themselves. This confusion often leads to delays, because the business waits for notification from an institution that does not actually administer that particular tax.
Read also: Tax Procedures in the Republic of Albania.
What are national taxes?
Difference from the fee
The law distinguishes between “tax” and “tariff.” A tax is a compulsory, non-refundable payment to the State Budget, payable by any person who exercises a public right or benefits from a public service within the territory of the Republic of Albania. A fee, in contrast, is a payment made in exchange for a specific service rendered, a public good used, or a right granted, and may be refunded if the service is not provided.
The 11 national taxes
According to the current list of the General Directorate of Taxes, the national taxes are: port tax, gasoline circulation tax, tax on used transport vehicles, mineral rent tax, tax on deeds and stamps, carbon tax, tax on the exercise of fishing activity, tax on single-use packaging (plastic and glass), tax on the right to use state land, tax on written insurance premiums, and the initial and annual registration tax for luxury vehicles.
Who collects them, according to type
The Port Captaincy collects the port tax. Customs collects the turnover tax on imported fuels and the carbon tax on imported fuels, while the General Directorate of Taxation does the same for domestic production. The General Directorate of Road Transport Services collects the tax on used vehicles and the tax on luxury vehicles. Civil registry offices collect the tax on documents and stamps. The Directorate of Fisheries Policy collects the fishing activity tax. Insurance companies, licensed by the Financial Supervision Authority, collect the tax on written premiums themselves.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
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Luxury packaging and vehicles, taxes that are forgotten
The single-use packaging tax affects every business that imports or produces goods packaged in plastic or glass, so a much broader range of businesses than it appears at first glance, from grocery stores to small manufacturers. Instruction No. 12, dated April 28, 2023, has changed the calculation method for plastic packaging, allowing the deduction of the weight of wooden, cardboard, and metal pallets from the declared gross weight. This shows that the calculation method can change with new directives, so we recommend verifying the current tax rate before making any declaration. The tax on luxury vehicles, on the other hand, is paid as an initial registration tax and as an annual tax, and is administered by the General Directorate of Road Transport Services, not by the DPT.
How we handle this with our clients
When we take on a new client, we first verify whether their activity falls under any of these 11 national taxes, because many of them do not appear automatically on standard tax returns and require special recognition by the responsible agent.
Frequently asked questions
Do all businesses pay these taxes?
No. Each national tax is tied to a specific activity or goods, such as fuel imports, the use of state land, or plastic packaging. A business may not be affected by any of them, or it may be affected by several at the same time, depending on its operations.
Who sets the tax rates?
The levels and the method of calculation are determined by decisions of the Council of Ministers and by instructions of the Ministry of Finance in implementation of Law No. 9975/2008. These guidelines change from time to time, as happened with the packaging tax in 2023, so the exact figures must be confirmed before any declaration.
Where can the complete and up-to-date list be verified?
The official, up-to-date list of national taxes is available on the website of the General Directorate of Taxes, which also shows the collection agent for each. Official DPT page.
