Key points: Taxable income is divided into three categories: employment, business, and investments. Income is also taxed when paid in kind,...Read More

Key points: The taxpayer of personal income tax is any natural person who is employed, a merchant, or self-employed. A resident is taxed on income from….Read More

Key points: Property transfer fees are divided into four payments: the notary fee, the Land Registry fee, the local tax, and the 15% tax. The notary fee….Read More

Update, October 31, 2026 The payroll tax brackets on this page are those in effect today. The 2027 fiscal package bill proposes expanding the bracket….Read More

Key points: In December 2022, the entry into force of the draft law “On Income Tax” was postponed from January 1, 2023 to 2024. The draft….Read More

The Minister of Finance and Economy, Delina Ibrahimaj, presented the new draft law “On Income Tax” to the parliamentary commission for Economy and Finance. The presentation on...Read More

The Ministry of Finance and Economy has completed the drafting of the instruction for the implementation of the new draft law “On Income Tax”. The draft law's accompanying instruction,...Read More

GENERAL INSTRUCTION No. , dated _/_/_ ON INCOME TAX In support of Article 102, point 4 of the Constitution of the Republic of Albania,...Read More

The Ministry of Finance is preparing a new income tax law, a significant part of which is related to the tax on...Read More

Key points: Law No. 113/2021 amended the personal income tax table on employment income, effective April 1, 2022. The amendment was made to the law...Read More