National tax

The determination of the types of national taxes and fees applicable in the Republic of Albania, the level of national taxes, the procedures for calculation, collection, and transfer to the State Budget or the budget of local government units of national taxes and fees, as well as the obligations of national tax and fee agents, are made by Law No. 9975, dated 28.7.2008 “On National Taxes in the Republic of Albania,” as amended.

“Tax” is the compulsory and non-refundable payment to the State Budget that is paid by any person or through an agent who exercises a public right or benefits from a public service in the territory of the Republic of Albania.

“Tariff” is a payment that an individual, natural or legal person, makes directly or through an agent to the central tax administration. The payment is made in exchange for a specific service received, a specific public good used, or a right granted.

The national taxes are:

1. Port fee;
2. Gasoline sales tax;
3. Tax on used transportation vehicles;
4. Mineral rent tax;
5. Stamp and document tax;
6. Carbon tax on gasoline;
7. Fee for the exercise of fishing activity;
8. Packaging tax;
9. Tax on the right to use state land in use;
10. Tax on written premiums, excluding insurance premiums for life, travel health, and green card products.;
11. Initial registration tax and annual tax for luxury vehicles.

According to the type of national taxes, the agents tasked with their collection are as follows.

For port taxes, the port captaincy, which collects these taxes directly or through maritime, state, or private agencies;

The General Directorate of Customs, through its district customs offices, is responsible for the turnover tax on imported gasoline and diesel, and the General Directorate of Taxes, through its branches, is responsible for the turnover tax on domestically produced gasoline and diesel.;

The annual tax on used vehicles is charged by the General Directorate of Road Transport Services.;

For the mineral royalty tax, the customs and tax authorities;

For the deed and stamp tax, the civil registry offices;

The General Directorate of Customs, through its district customs branches, is charged with the carbon tax on gasoline, diesel, coal, and kerosene, solar oil, fuel oil, and imported petroleum coke, as well as the General Directorate of Taxes, through its branches, for gasoline, diesel fuel, coal, fuel oil, solar oil, fuel oil, and domestically produced petroleum coke, based on production quantities;

The Directorate of Fisheries Policy and its district branches are responsible for the fishing activity tax.;

The tax on single-use plastic and glass packaging is charged as follows:

The General Directorate of Customs, through its customs branches, for the collection of this tax on imports;

The General Directorate of Taxation, through its regional directorates, for the collection of this tax on domestic production.;

The General Directorate of Taxation, through its regional directorates, is tasked with collecting the tax on the right to use state land.

Insurance companies licensed by the Financial Supervisory Authority (AMF) are charged with collecting the tax on written premiums.

The Directorate General of Road Transport Services charges the initial registration fee and the annual fee for luxury vehicles.

Source: General Directorate of Taxes.