Social security, health insurance, and income tax in Albania, according to legislation in force as of January 1, 2025.
1
Social Security and Health Insurance
Based on the monthly gross salary
Minimum Wage
50,000 ALL
≈ 500 EUR / month (gross)
Maximum Salary
186,416 ALL
≈ 1,864 EUR / month (gross)
Social Security25%
Employer 15.00%Employee 9.50%
Health Insurance3.40%
Employer 1.70%Employee 1.70%
2
Tax on Employment Income
Revised scheme, effective January 1, 2025
Monthly Tax Base
The
Up to 170,000 ALL
13%
Over 170,000 ALL
23%
Rate 23% applies only to the portion of salary exceeding 170,000 Lek per month, not to the entire amount.
Monthly Gross Salary
Applicable Discount
Up to 50,000 ALL
Full deduction (tax-free)
50,001 to 60,000 ALL
35,000 ALL
Over 60,000 ALL
30,000 ALL
Use the calculator above to calculate your net or gross pay at any time. Changes in tax legislation often come without warning, so it's best to stay informed.