How much tax does a business pay on its profit in Albania?

With revenues up to 14,000,000 lek, zero until December 31, 2029. Above the threshold, individuals are taxed at 15% on profits up to 14,000,000 lek and 23% only on the excess, while companies are taxed at 15%. Law No. 29/2023, Articles 24, 41 and 69.

How much does an employee cost a business?

The employer's contribution is 16.71% of the gross wage. A gross wage of 90,000 lek costs the business 105,030 lek per month.

When is VAT registration required?

When annual turnover exceeds 10,000,000 lek, and voluntarily even earlier. The declaration is made every month by the 14th, while the books are submitted by the 11th.

How much tax is on the dividend?

The dividend is taxed at 8.1%, since the profit has already been taxed with corporate income tax. The distribution requires an assembly resolution. Law No. 29/2023, Articles 41 and 59.

Who is required to file the individual DIVA declaration?

Individuals with annual income above the legal threshold, anyone with two employers, and those with other income not subject to withholding at source. The deadline is March 31. Law No. 29/2023, Articles 61 and 67.

What is the late payment interest on tax obligations?

The interest rate on overdue payments is 7.81% per annum for the period of delay, while the penalty does not exceed 1.001% of the unpaid obligation. Law No. 9920/2008.

Taxes in Albania 2026: Rates, Deadlines, and Laws

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Topics

All taxes and procedures, each with its own page.

Business

The individual and property

Individual taxes and DIVA

Who is submitting it and the deadline · Discounts for children and education · Rent and investments · Payroll tax

Local taxes and property tax

Building tax · Land and plot · Local fees · Impact on infrastructure

Foreigners and double taxation

Tax residence · Agreements and certificates · Non-resident tax · Permanent seat

Procedure and tools

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