Key points
- Technological and scientific parks offer 15 years of income tax exemption for activities conducted within them, according to Law No. 58/2022.
- Research and development employees' salaries are exempt from taxes for 10 years, and construction is exempt from property tax for 10 years.
- VAT is exempt on equipment, goods, and services related to innovation.
- Both the developer who builds the park and the users who work within it benefit from a permit process completed within 15 business days.
- As of April 2026, Law No. 35/2026 also added the virtual park, without a designated plot of land.
Published May 8, 2025 · Updated August 15, 2026 with the calculated example, frequently asked questions, and citation of the new virtual park law.
Technology and science parks are the Albanian state's most important effort to create a sustainable ecosystem of innovation, technology, and scientific research. Their foundation is Law No. 58/2022, which grants them the greatest fiscal incentives under the legislation.
This guide explains what parks are, who benefits from them, what the facilities are in numbers, how the simplified procedures work, and what restrictions you need to know before you move.
Read also: How the virtual technology park and the mobile digital worker function
What are technology parks and how are they created?
A technology park is a designated area where businesses and research institutions working on the development of innovative products or services come together. Its creation is proposed by the developer and approved by the Council of Ministers through the ministry responsible for the economy.
Update, April 2026. Law No. 35/2026 It also expanded the model to include the virtual park, which operates through a digital infrastructure without a designated plot of land. We address that separately, in The virtual park guide.
Who can benefit from technology parks?
The park developer
The entity that builds and manages the park. It benefits from construction incentives, property tax exemptions, and a streamlined permitting framework. The role is suited to major investors and partnerships with institutions.
Users within the park
Businesses operating within the park are focused on research and development or the innovation of products and services. This is the practical role for most technology companies.
Practical examples
A Albanian company that develops digital platforms for the international market is the typical candidate. Likewise, growth-stage startups, research centers, and companies that build products with their own intellectual property. What they have in common is actual development activity, not the sector name.
Fiscal and organizational facilitations
The four main provisions of the law, at a glance.
| Incentive | Duration | Who Benefits |
|---|---|---|
| Income tax 0% | fifteen years | Activities within the park |
| Payroll taxes 0% | ten years | Research and development employees |
| Wealth Tax 0% | ten years | Buildings within the park |
| VAT exempt | According to the activity | Innovation devices, goods, and services |
For comparison, outside the park, profit above the small business threshold. tatohet with 15%, while payer They withhold the full tax and contributions.
Calculated example
A software development company has an annual profit of 20,000,000 lek. Outside the park it pays a 15% corporate tax, i.e. 3,000,000 lek per year. Inside the park it pays zero for 15 years. From profit tax alone, the total difference is 45,000,000 lekë, not including research salary incentives and VAT on equipment.
Simplified procedures and state support
Within the park, the administration operates on strict deadlines. Permit applications are processed within 15 business days, and the administration's silence is deemed approval. This presumption of approval is one of the strongest procedural protections recognized by our legislation.
The business process is simple. The developer is selected and approved by the Ministry of Economy, while the business applies to the developer and enters into a contract with them. From that moment on, the facilities are activated.
Read more: 10 steps businesses should follow after initial registration
Collaboration with academia and the ecosystem
The parks were built with the idea of serving as a bridge between business and the university. Institutions of higher education participate directly, scientific research finds commercial application, and businesses discover the talent that is developed there. This is the difference between a tax-incentive zone and a true innovation ecosystem.
Regional models
The model has been tested in the region. The park's Novi Sad in Serbia It has brought together hundreds of technology companies in just a few years, using the same logic of incentives and collaboration with the university. Albania began its own journey with its first physical park.
Read also: Durana Tech Park, the first technological and scientific park in Albania.
Scope and integrity of purpose
Facilities are tied to the objective. They apply to actual research, development, and innovation activities, not to the formal relocation of an ordinary business to avoid taxes. Eligibility is assessed on a case-by-case basis and documented, so the business plan and structure are prepared before applying, not afterward.
Frequently asked questions
What are technology and science parks?
Areas designated by law where businesses and research institutions develop innovative products and services, with special tax incentives. Regulated by Law No. 58/2022.
How long does the income tax exemption last?
15 years for activities within the park. The research payroll and property tax incentives last for 10 years.
Who can enter a technology park?
Businesses with actual research and development or innovation activities. Eligibility is assessed based on activity, not on the sector's name.
How long does it take to process a permit application within the park?
Up to 15 business days. If the administration does not respond within the deadline, the request is considered approved.
Can I relocate my existing business to the park for the facilities?
No. The law prohibits transfers for the primary purpose of obtaining a tax benefit. Only bona fide research and development activities qualify.
Does a technology park exist without land?
Yes, as of April 2026. Law No. 35/2026 established the virtual park, which operates through digital infrastructure with the same conveniences.
Read also: Business Registration in Albania: The Complete Procedure
