Income from investments includes income from interest on deposits, current accounts and treasury bills, dividends, capital gains from the transfer of equity shares and securities, income from the rental of immovable property, and income from transactions with virtual assets.
Income from the transfer of movable property, except for the transfer of vehicles, aircraft and vessels within 12 months from purchase, is exempt from tax. Income from investment in Eurobonds issued by the Government of Albania is also exempt from tax for Albanian non-resident individuals.
The sale price of equity shares must take into consideration the residual value of assets and any other current assets. The sale price must represent the fair market value of the assets.