Categories of Personal Income Not Subject to Personal Income Tax

11.1 Income from social and health insurance

Income from social and health insurance, including pensions and compensations, is exempt from tax.

11.2 Economic assistance

Economic assistance from public budgets for individuals without income or with low income is exempt from tax.

11.3 Income exempted on the basis of international agreements

Income exempted under international agreements ratified by the Parliament of Albania is exempt from tax.

11.4 Compensation for property owners

Financial compensation for owners of expropriated properties is exempt from tax.

11.5 Compensation for former political prisoners

Financial compensation for former political prisoners and their successors is exempt from tax.

11.6 Awards and prizes for achievements in science, sport and culture

Awards and prizes for achievements in science, sport and culture are exempt from tax.

11.7 Scholarships for pupils and students

Scholarships for pupils and students awarded by the government are exempt from tax.

11.8 Benefits for damages and compensation for court costs

Benefits for damages and compensation for court costs are exempt from tax, except for wages received by individuals dismissed from work.

11.9 Income from support through grants and subsidies in agriculture and livestock

Income from support through grants and subsidies in agriculture and livestock is exempt from tax.