- The 2019 fiscal package amended Law No. 9975 of July 28, 2008 “On National Taxes,” introducing new mineral royalty rates and new taxes on imported packaging.
- Mineral rents for the metal by-product and for exported chrome were gradually increased, with different rates for 2019, 2020, and 2021.
- Specific taxes were imposed on plastic packaging, glass packaging, and imported plastic raw materials, while exported fuels were exempt from the carbon tax.
- The exact rates in effect today change every year with the fiscal package, so an active business in these sectors must verify the current figure before relying on it.
The 2019 fiscal package brought significant changes to Law No. 9975 of July 28, 2008 “On National Taxes,” mainly in two areas: the gradual increase of the mineral royalty and the introduction of new taxes on imported plastic packaging and raw materials. These primarily affect businesses that extract or export minerals, and businesses that import or manufacture packaged products.
In our daily work, we often see businesses that discover this kind of notice years later and mistakenly believe that the figures from back then are still valid today, when in fact most national tax rates change every year with the relevant fiscal package.
Read also: National taxes affecting business.
Mineral rent, changes to the 2019 tax package
Rent for the metallic mineral byproduct
The percentage of the mineral royalty for the metallic mineral content in the mineral byproduct was gradually increased to 3/7 of the base rate for 2019, 3/8 for 2020, and 1/3 for 2021 and thereafter. The increase was intended to gradually bring the fiscal burden of the byproduct closer to that of the primary mineral product.
Rent for chromium minerals for export
For chromite minerals destined for export, the mineral rent increased from 71 TP3T on January 1, 2019, to 81 TP3T on January 1, 2020, and to 91 TP3T as of January 1, 2021 and thereafter. This increase was planned in the amendment's text and did not require a new act each year during that period.
New taxes on packaging and plastic raw materials
Plastic packaging and glass packaging
A tax of 35 lekë per kilogram was imposed on imported plastic articles and plastic packaging, excluding primary raw materials. For glass packaging, whether imported or domestically produced, the tax was set at 5 lekë per kilogram. Both taxes primarily affect importers and manufacturers of packaged products, not the trader who merely sells the already packaged product.
Imported plastic raw materials for production
Primary plastic raw materials, imported and used domestically for the production of plastic products, were subject to a tax of 25 lek per kilogram. The latter applies to the domestic producer who imports the raw material, not to the imported finished plastic product.
Exemption of exported fuels from the carbon tax
The amendment also specified that the carbon tax is not payable on quantities of gasoline and diesel fuel that are exported, in order to avoid double taxation of fuel leaving the Albanian market for abroad.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
Send me free notificationsHow is the current rate verified today?
The rates change every year with the fiscal package.
The above rates were planned only until 2021. Since then, Law No. 9975/2008 has continued to be amended through subsequent annual fiscal packages, so the exact rate today for the mining royalty or the packaging tax must be verified in the current text of the law or with the General Directorate of Taxes, not taken from this 2019 notice.
Where each tax is administered
Taxes on packaging and plastic raw materials are linked to the moment of import or production and are handled together with customs procedures in the case of import. The mineral royalty is administered separately, based on the quantity extracted or exported, and is added to the list of specific obligations of the mining sector.
Why it Matters
Using an outdated rate leads to incorrect reporting.
A business that bases its filing on a 2019 or 2021 rate, without verifying whether it remains in effect, risks an incorrect filing and discrepancies that later emerge during an audit, at a higher cost than the correction would have required if it had been verified in time.
How we handle this with our clients
For clients operating in sectors subject to specific national taxes, we verify each year the new rates of the tax package before preparing the returns, so that the figure used is always the one in effect and not that of a previous notice.
Frequently asked questions
Are these figures still valid?
Not necessarily. The figures in this notice were only planned through 2021. Current rates should be verified in the official text of Law No. 9975/2008 or with the DPT.
Who really pays these taxes?
Primarily importers and manufacturers—that is, the entity that extracts the mineral, imports the packaging or plastic raw material, or domestically produces the packaged product. The trader who sells the already packaged product usually has no specific obligation for these taxes.
Does this affect my business if I don't import packaging?
Not directly. Taxes on packaging and plastic raw materials only affect the importer or their producer. If you simply buy packaged products from the domestic market, the tax is already included in the supplier's price.
Where can I find the full text of the law?
The updated text of Law No. 9975/2008 “On National Taxes,” together with the annual amendments, is available on the official website of the Center for Official Publications or at the DPT.
The original DPT notice describes the changes to the 2019 fiscal package. Official DPT Announcement. The specific figures there cover only the 2019–2021 period, so for any current action we recommend first verifying the applicable rate.
